DELISON: what changed
Two fiscal 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.
DELISON
Largest movements
- Tangible fixed assets -€12,314
down €12,314 (-100.0%), from €12,314 to €0
- Cash -€10,906
down €10,906 (-95.2%), from €11,459 to €554
mainly Other debts (-€38,992) and Trade debts (-€484)
- Deferred charges and accrued income -€1,251
no longer reported in 2025 (was €1,251)
- Other debts -€38,992
down €38,992 (-98.4%), from €39,644 to €652
- Profit (loss) carried forward +€15,155
up €15,155, from -€10,955 to €4,200
- Trade debts -€484
down €484 (-89.0%), from €544 to €60
- Gross operating margin +€8,605
up €8,605 (+44.6%), from €19,296 to €27,902
- Depreciation -€8,014
down €8,014 (-39.4%), from €20,328 to €12,314
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.
Cash bridge derived
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 | €32,233 | €7,912 | -€24,321 | -75.5% |
| Fixed assets | 21/28 | €12,314 | - | -€12,314 | |
| Tangible fixed assets | 22/27 | €12,314 | €0 | -€12,314 | -100.0% |
| Furniture and vehicles | 24 | €12,314 | - | -€12,314 | |
| Current assets | 29/58 | €19,919 | €7,912 | -€12,007 | -60.3% |
| Amounts receivable within one year | 40/41 | €7,209 | €7,358 | +€149 | +2.1% |
| Trade receivables | 40 | - | €684 | +€684 | |
| Other amounts receivable | 41 | €7,209 | €6,674 | -€535 | -7.4% |
| Cash at bank and in hand | 54/58 | €11,459 | €554 | -€10,906 | -95.2% |
| Deferred charges and accrued income | 490/1 | €1,251 | - | -€1,251 | |
| Total equity and liabilities | 10/49 | €32,233 | €7,912 | -€24,321 | -75.5% |
| Equity | 10/15 | -€7,955 | €7,200 | +€15,155 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,955 | €4,200 | +€15,155 | |
| Amounts payable | 17/49 | €40,188 | €712 | -€39,476 | -98.2% |
| Amounts payable within one year | 42/48 | €40,188 | €712 | -€39,476 | -98.2% |
| Trade debts | 44 | €544 | €60 | -€484 | -89.0% |
| Suppliers | 440/4 | €544 | €60 | -€484 | -89.0% |
| Other amounts payable | 47/48 | €39,644 | €652 | -€38,992 | -98.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,328 | €12,314 | -€8,014 | -39.4% |
| Other operating charges | 640/8 | €112 | €112 | = | 0.0% |
| Gross operating margin | 9900 | €19,296 | €27,902 | +€8,605 | +44.6% |
| Operating profit (loss) | 9901 | -€1,144 | €15,475 | +€16,619 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €117 | €320 | +€203 | +173.6% |
| Recurring financial charges | 65 | €117 | €320 | +€203 | +173.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,261 | €15,155 | +€16,416 | |
| Profit (loss) for the period | 9904 | -€1,261 | €15,155 | +€16,416 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,261 | €15,155 | +€16,416 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.