DELISSA: what changed
DELISSA
Largest movements
- Receivables after one year -€10,779
down €10,779 (-71.7%), from €15,031 to €4,252
- Cash -€8,395
down €8,395 (-12.9%), from €65,279 to €56,884
mainly Net result for the year (-€21,530) and Trade debts (-€1,994)
- Tangible fixed assets -€1,463
down €1,463 (-14.3%), from €10,240 to €8,777
- Profit (loss) carried forward -€21,530
down €21,530 (-86.8%), from €24,814 to €3,284
- Tax, wage and social debts +€2,887
new in 2025: €2,887
- Trade debts -€1,994
down €1,994 (-22.8%), from €8,736 to €6,742
- Gross operating margin +€231
up €231 (+1.2%), from -€19,856 to -€19,625
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 | €90,550 | €69,913 | -€20,637 | -22.8% |
| Fixed assets | 21/28 | €10,240 | €8,777 | -€1,463 | -14.3% |
| Tangible fixed assets | 22/27 | €10,240 | €8,777 | -€1,463 | -14.3% |
| Plant, machinery and equipment | 23 | €10,240 | €8,777 | -€1,463 | -14.3% |
| Current assets | 29/58 | €80,310 | €61,136 | -€19,174 | -23.9% |
| Amounts receivable after more than one year | 29 | €15,031 | €4,252 | -€10,779 | -71.7% |
| Other amounts receivable | 291 | €15,031 | €4,252 | -€10,779 | -71.7% |
| Cash at bank and in hand | 54/58 | €65,279 | €56,884 | -€8,395 | -12.9% |
| Total equity and liabilities | 10/49 | €90,550 | €69,913 | -€20,637 | -22.8% |
| Equity | 10/15 | €81,814 | €60,284 | -€21,530 | -26.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €27,000 | €27,000 | = | 0.0% |
| Distributable reserves | 133 | €27,000 | €27,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,814 | €3,284 | -€21,530 | -86.8% |
| Amounts payable | 17/49 | €8,736 | €9,629 | +€893 | +10.2% |
| Amounts payable within one year | 42/48 | €8,736 | €9,629 | +€893 | +10.2% |
| Trade debts | 44 | €8,736 | €6,742 | -€1,994 | -22.8% |
| Suppliers | 440/4 | €8,736 | €6,742 | -€1,994 | -22.8% |
| Taxes, remuneration and social security | 45 | - | €2,887 | +€2,887 | |
| Taxes | 450/3 | - | €2,887 | +€2,887 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,463 | €1,463 | = | 0.0% |
| Gross operating margin | 9900 | -€19,856 | -€19,625 | +€231 | +1.2% |
| Operating profit (loss) | 9901 | -€21,319 | -€21,088 | +€231 | +1.1% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €425 | €445 | +€20 | +4.7% |
| Recurring financial charges | 65 | €425 | €445 | +€20 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | -€21,744 | -€21,530 | +€214 | +1.0% |
| Profit (loss) for the period | 9904 | -€21,744 | -€21,530 | +€214 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,744 | -€21,530 | +€214 | +1.0% |
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 2 November 2026 via checked.be.