DELISIGN: what changed
DELISIGN
Largest movements
- Tangible fixed assets -€5,998
down €5,998 (-47.0%), from €12,771 to €6,773
of which Leasing and similar rights: -€7,100
- Cash -€4,957
down €4,957 (-90.8%), from €5,460 to €503
mainly Debts after one year (-€5,376) and Other debts (-€4,972)
- Stocks and contracts +€4,130
up €4,130 (+68.1%), from €6,062 to €10,192
- Receivables within one year +€2,842
up €2,842 (+28.7%), from €9,906 to €12,749
of which Trade receivables: +€2,163
- Debts after one year -€5,376
down €5,376 (-100%), from €5,376 to €0
- Other debts -€4,972
down €4,972 (-55.5%), from €8,957 to €3,985
- Trade debts +€3,194
up €3,194 (+51.1%), from €6,250 to €9,444
- Tax, wage and social debts +€2,772
up €2,772 (+559%), from €496 to €3,268
of which Remuneration and social security: +€2,400
- Reserves +€1,020
up €1,020 (+77.6%), from €1,314 to €2,334
- Gross operating margin -€9,637
down €9,637 (-45.0%), from €21,427 to €11,791
- Depreciation +€426
up €426 (+5.4%), from €7,960 to €8,385
- Other operating charges +€231
up €231 (+52.2%), from €443 to €674
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,622 | €30,608 | -€4,015 | -11.6% |
| Fixed assets | 21/28 | €12,851 | €6,853 | -€5,998 | -46.7% |
| Tangible fixed assets | 22/27 | €12,771 | €6,773 | -€5,998 | -47.0% |
| Plant, machinery and equipment | 23 | €2,063 | €1,376 | -€687 | -33.3% |
| Furniture and vehicles | 24 | €359 | €2,147 | +€1,789 | +499% |
| Leasing and similar rights | 25 | €10,349 | €3,250 | -€7,100 | -68.6% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €21,771 | €23,754 | +€1,983 | +9.1% |
| Stocks and contracts in progress | 3 | €6,062 | €10,192 | +€4,130 | +68.1% |
| Stocks | 30/36 | €6,062 | €10,192 | +€4,130 | +68.1% |
| Amounts receivable within one year | 40/41 | €9,906 | €12,749 | +€2,842 | +28.7% |
| Trade receivables | 40 | €9,630 | €11,792 | +€2,163 | +22.5% |
| Other amounts receivable | 41 | €276 | €956 | +€680 | +246% |
| Cash at bank and in hand | 54/58 | €5,460 | €503 | -€4,957 | -90.8% |
| Deferred charges and accrued income | 490/1 | €343 | €310 | -€32 | -9.4% |
| Total equity and liabilities | 10/49 | €34,622 | €30,608 | -€4,015 | -11.6% |
| Equity | 10/15 | €7,514 | €8,534 | +€1,020 | +13.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,314 | €2,334 | +€1,020 | +77.6% |
| Distributable reserves | 133 | €1,314 | €2,334 | +€1,020 | +77.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €27,108 | €22,073 | -€5,035 | -18.6% |
| Amounts payable after more than one year | 17 | €5,376 | €0 | -€5,376 | -100% |
| Financial debts | 170/4 | €5,376 | €0 | -€5,376 | -100% |
| Amounts payable within one year | 42/48 | €21,732 | €22,073 | +€341 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €6,030 | €5,376 | -€653 | -10.8% |
| Trade debts | 44 | €6,250 | €9,444 | +€3,194 | +51.1% |
| Suppliers | 440/4 | €6,250 | €9,444 | +€3,194 | +51.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €496 | €3,268 | +€2,772 | +559% |
| Taxes | 450/3 | €496 | €868 | +€372 | +75.1% |
| Remuneration and social security | 454/9 | - | €2,400 | +€2,400 | |
| Other amounts payable | 47/48 | €8,957 | €3,985 | -€4,972 | -55.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,960 | €8,385 | +€426 | +5.4% |
| Other operating charges | 640/8 | €443 | €674 | +€231 | +52.2% |
| Gross operating margin | 9900 | €21,427 | €11,791 | -€9,637 | -45.0% |
| Operating profit (loss) | 9901 | €13,025 | €2,732 | -€10,293 | -79.0% |
| Financial income | 75/76B | €0 | €7 | +€7 | +69,900% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +69,900% |
| Financial charges | 65/66B | €1,204 | €1,281 | +€77 | +6.4% |
| Recurring financial charges | 65 | €1,204 | €1,281 | +€77 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €11,821 | €1,458 | -€10,364 | -87.7% |
| Income taxes | 67/77 | €430 | €437 | +€7 | +1.6% |
| Profit (loss) for the period | 9904 | €11,391 | €1,020 | -€10,371 | -91.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,391 | €1,020 | -€10,371 | -91.0% |
Next steps
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 4 November 2026 via checked.be.