DELISIA: what changed
What changed
DELISIA
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
-€230,499
2024 · €289,695-€520,194
Equity
€9.8m
2024 · €10.0m-€230,499
Cash
€39,289
2024 · €484,612-€445,323
Balance sheet total
€9.8m
2024 · €10.2m-€394,684
Largest movements
Assets
- Receivables within one year -€1.3m
down €1.3m (-13.7%), from €9.2m to €8.0m
of which Other amounts receivable: -€1.2m
- Financial fixed assets +€1.2m
up €1.2m (+330%), from €360,966 to €1.6m
of which Affiliated companies: +€1.0m
- Cash -€445,323
down €445,323 (-91.9%), from €484,612 to €39,289
mainly Investment in fixed assets (net) (-€1.2m) and Net result for the year (-€230,499)
- Receivables after one year +€132,500
up €132,500 (+158%), from €84,039 to €216,539
Equity and liabilities
- Profit (loss) carried forward -€230,499
down €230,499 (-2.3%), from €10.0m to €9.7m
Income statement
- Financial charges +€325,733
up €325,733 (+38,109%), from €855 to €326,588
- Other operating charges +€188,804
up €188,804 (+15,120%), from €1,249 to €190,053
- Taxes -€98,614
no longer reported in 2025 (was €98,614)
- Financial income -€74,744
down €74,744 (-20.1%), from €371,722 to €296,977
- Turnover -€29,376
down €29,376 (-33.8%), from €86,784 to €57,408
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€289,695
Turnover
-€29,376
Services and other goods
-€152
Other operating charges
-€188,804
Financial income
-€74,744
Financial charges
-€325,733
Taxes
+€98,614
Result 2025
-€230,499
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€819,885
Investment
-€1.2m
Financing
-€75,209
Cash 2024
€484,612
From operations (derived)
+€819,885
Net result for the year
-€230,499
Receivables after one year
-€132,500
Receivables within one year
+€1.3m
Deferred charges and accrued income
+€7,331
Trade debts
+€9
Tax, wage and social debts
-€88,986
Investment (derived)
-€1.2m
Investment in fixed assets (net)
-€1.2m
Financing
-€75,209
Short-term financial debts
-€75,209
Cash 2025
€39,289
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,193,271 | €9,798,587 | -€394,684 | -3.9% |
| Fixed assets | 21/28 | €360,966 | €1,550,966 | +€1.2m | +330% |
| Financial fixed assets | 28 | €360,966 | €1,550,966 | +€1.2m | +330% |
| Affiliated companies | 280/1 | €218,816 | €1,218,816 | +€1.0m | +457% |
| Participating interests | 280 | €218,816 | €1,218,816 | +€1.0m | +457% |
| Companies linked by participating interests | 282/3 | €142,150 | €332,150 | +€190,000 | +134% |
| Participating interests | 282 | €142,150 | €332,150 | +€190,000 | +134% |
| Current assets | 29/58 | €9,832,305 | €8,247,621 | -€1.6m | -16.1% |
| Amounts receivable after more than one year | 29 | €84,039 | €216,539 | +€132,500 | +158% |
| Trade receivables | 290 | €84,039 | €216,539 | +€132,500 | +158% |
| Amounts receivable within one year | 40/41 | €9,228,037 | €7,963,507 | -€1.3m | -13.7% |
| Trade receivables | 40 | €52,605 | €32,653 | -€19,952 | -37.9% |
| Other amounts receivable | 41 | €9,175,432 | €7,930,854 | -€1.2m | -13.6% |
| Cash at bank and in hand | 54/58 | €484,612 | €39,289 | -€445,323 | -91.9% |
| Deferred charges and accrued income | 490/1 | €35,617 | €28,286 | -€7,331 | -20.6% |
| Total equity and liabilities | 10/49 | €10,193,271 | €9,798,587 | -€394,684 | -3.9% |
| Equity | 10/15 | €9,994,790 | €9,764,292 | -€230,499 | -2.3% |
| Contributions | 10/11 | €40,025 | €40,025 | = | 0.0% |
| Reserves | 13 | €1,329 | €1,329 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,329 | €1,329 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,329 | €1,329 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,953,436 | €9,722,937 | -€230,499 | -2.3% |
| Amounts payable | 17/49 | €198,481 | €34,295 | -€164,185 | -82.7% |
| Amounts payable within one year | 42/48 | €198,481 | €34,295 | -€164,185 | -82.7% |
| Financial debts | 43 | €75,209 | - | -€75,209 | |
| Credit institutions | 430/8 | €75,209 | - | -€75,209 | |
| Trade debts | 44 | €34,286 | €34,295 | +€9 | 0.0% |
| Suppliers | 440/4 | €34,286 | €34,295 | +€9 | 0.0% |
| Taxes, remuneration and social security | 45 | €88,986 | - | -€88,986 | |
| Taxes | 450/3 | €88,986 | - | -€88,986 | |
| Operating income | 70/76A | €86,784 | €57,408 | -€29,376 | -33.8% |
| Turnover | 70 | €86,784 | €57,408 | -€29,376 | -33.8% |
| Operating charges | 60/66A | €69,341 | €258,297 | +€188,956 | +273% |
| Services and other goods | 61 | €68,092 | €68,244 | +€152 | +0.2% |
| Other operating charges | 640/8 | €1,249 | €190,053 | +€188,804 | +15,120% |
| Operating profit (loss) | 9901 | €17,443 | -€200,889 | -€218,332 | |
| Financial income | 75/76B | €371,722 | €296,977 | -€74,744 | -20.1% |
| Recurring financial income | 75 | €371,722 | €296,977 | -€74,744 | -20.1% |
| Income from financial fixed assets | 750 | - | €296,977 | +€296,977 | |
| Income from current assets | 751 | €371,722 | - | -€371,722 | |
| Financial charges | 65/66B | €855 | €326,588 | +€325,733 | +38,109% |
| Recurring financial charges | 65 | €855 | €326,588 | +€325,733 | +38,109% |
| Debt charges | 650 | €483 | €1,162 | +€679 | +141% |
| Other financial charges | 652/9 | €372 | €325,426 | +€325,054 | +87,380% |
| Profit (loss) for the period before taxes | 9903 | €388,310 | -€230,499 | -€618,809 | |
| Income taxes | 67/77 | €98,614 | - | -€98,614 | |
| Taxes | 670/3 | €98,614 | - | -€98,614 | |
| Profit (loss) for the period | 9904 | €289,695 | -€230,499 | -€520,194 | |
| Profit (loss) for the period to be appropriated | 9905 | €289,695 | -€230,499 | -€520,194 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.