DELISO IMMO: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DELISO IMMO
Largest movements
- Stocks and contracts +€1.2m
new in 2025: €1.2m
- Cash -€152,673
down €152,673 (-89.6%), from €170,365 to €17,692
mainly Stocks and contracts (-€1.2m) and Net result for the year (-€25,673)
- Debts after one year +€1.0m
up €1.0m (+824%), from €125,000 to €1.2m
of which Other amounts payable: +€680,000
- Profit (loss) carried forward -€25,673
down €25,673 (-1,588%), from -€1,616 to -€27,289
- Financial charges +€19,804
up €19,804 (+6,296%), from €315 to €20,119
- Gross operating margin -€5,212
down €5,212 (-1,349%), from -€386 to -€5,598
- Financial income +€1,215
new in 2025: €1,215
- Depreciation +€244
up €244 (+46.2%), from €528 to €772
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,695 | €1,182,361 | +€1.0m | +581% |
| Formation expenses | 20 | €3,330 | €2,559 | -€772 | -23.2% |
| Current assets | 29/58 | €170,365 | €1,179,803 | +€1.0m | +593% |
| Stocks and contracts in progress | 3 | - | €1,158,395 | +€1.2m | |
| Stocks | 30/36 | - | €1,158,395 | +€1.2m | |
| Amounts receivable within one year | 40/41 | - | €1,215 | +€1,215 | |
| Other amounts receivable | 41 | - | €1,215 | +€1,215 | |
| Cash at bank and in hand | 54/58 | €170,365 | €17,692 | -€152,673 | -89.6% |
| Deferred charges and accrued income | 490/1 | - | €2,500 | +€2,500 | |
| Total equity and liabilities | 10/49 | €173,695 | €1,182,361 | +€1.0m | +581% |
| Equity | 10/15 | €48,384 | €22,711 | -€25,673 | -53.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,616 | -€27,289 | -€25,673 | -1,588% |
| Amounts payable | 17/49 | €125,312 | €1,159,651 | +€1.0m | +825% |
| Amounts payable after more than one year | 17 | €125,000 | €1,155,000 | +€1.0m | +824% |
| Financial debts | 170/4 | - | €350,000 | +€350,000 | |
| Other amounts payable | 178/9 | €125,000 | €805,000 | +€680,000 | +544% |
| Amounts payable within one year | 42/48 | - | €3,276 | +€3,276 | |
| Trade debts | 44 | - | €264 | +€264 | |
| Suppliers | 440/4 | - | €264 | +€264 | |
| Other amounts payable | 47/48 | - | €3,011 | +€3,011 | |
| Accrued charges and deferred income | 492/3 | €312 | €1,375 | +€1,063 | +341% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €528 | €772 | +€244 | +46.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€386 | -€5,598 | -€5,212 | -1,349% |
| Operating profit (loss) | 9901 | -€1,302 | -€6,770 | -€5,468 | -420% |
| Financial income | 75/76B | - | €1,215 | +€1,215 | |
| Recurring financial income | 75 | - | €1,215 | +€1,215 | |
| Financial charges | 65/66B | €315 | €20,119 | +€19,804 | +6,296% |
| Recurring financial charges | 65 | €315 | €20,119 | +€19,804 | +6,296% |
| Profit (loss) for the period before taxes | 9903 | -€1,616 | -€25,673 | -€24,057 | -1,488% |
| Profit (loss) for the period | 9904 | -€1,616 | -€25,673 | -€24,057 | -1,488% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,616 | -€25,673 | -€24,057 | -1,488% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.