Delite: 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.
Delite
Largest movements
- Receivables within one year +€32,467
up €32,467 (+237.6%), from €13,665 to €46,132
of which Trade receivables: +€31,143
- Debts after one year -€133,609
down €133,609 (-33.0%), from €405,397 to €271,788
- Other debts +€118,500
up €118,500 (+40.3%), from €294,242 to €412,742
- Trade debts +€43,213
up €43,213 (+38.4%), from €112,515 to €155,728
- Gross operating margin -€12,706
down €12,706 (-29.8%), from €42,694 to €29,988
- Financial charges -€1,985
down €1,985 (-11.8%), from €16,753 to €14,768
- Other operating charges +€1,450
up €1,450 (+322.7%), from €449 to €1,900
- Taxes -€1,394
down €1,394 (-100.0%), from €1,394 to €0
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 | €2,008,401 | €2,030,866 | +€22,466 | +1.1% |
| Formation expenses | 20 | €26,306 | €13,063 | -€13,243 | -50.3% |
| Fixed assets | 21/28 | €1,967,500 | €1,968,107 | +€607 | 0.0% |
| Tangible fixed assets | 22/27 | - | €607 | +€607 | |
| Plant, machinery and equipment | 23 | - | €607 | +€607 | |
| Financial fixed assets | 28 | €1,967,500 | €1,967,500 | = | 0.0% |
| Current assets | 29/58 | €14,595 | €49,697 | +€35,102 | +240.5% |
| Amounts receivable within one year | 40/41 | €13,665 | €46,132 | +€32,467 | +237.6% |
| Trade receivables | 40 | €11,565 | €42,708 | +€31,143 | +269.3% |
| Other amounts receivable | 41 | €2,100 | €3,424 | +€1,324 | +63.1% |
| Cash at bank and in hand | 54/58 | €930 | €3,565 | +€2,635 | +283.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €2,008,401 | €2,030,866 | +€22,466 | +1.1% |
| Equity | 10/15 | €834,580 | €834,538 | -€41 | 0.0% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Outside capital | 11 | €400,000 | €400,000 | = | 0.0% |
| Other | 1109/19 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €434,580 | €434,580 | = | 0.0% |
| Distributable reserves | 133 | €434,580 | €434,580 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€41 | -€41 | |
| Amounts payable | 17/49 | €1,173,821 | €1,196,328 | +€22,507 | +1.9% |
| Amounts payable after more than one year | 17 | €405,397 | €271,788 | -€133,609 | -33.0% |
| Financial debts | 170/4 | €405,397 | €271,788 | -€133,609 | -33.0% |
| Amounts payable within one year | 42/48 | €763,463 | €919,580 | +€156,116 | +20.4% |
| Current portion of amounts payable after more than one year | 42 | €132,109 | €133,609 | +€1,500 | +1.1% |
| Financial debts | 43 | €217,500 | €217,500 | = | 0.0% |
| Other loans | 439 | €217,500 | €217,500 | = | 0.0% |
| Trade debts | 44 | €112,515 | €155,728 | +€43,213 | +38.4% |
| Suppliers | 440/4 | €112,515 | €155,728 | +€43,213 | +38.4% |
| Taxes, remuneration and social security | 45 | €7,097 | €0 | -€7,097 | -100.0% |
| Taxes | 450/3 | €7,097 | €0 | -€7,097 | -100.0% |
| Other amounts payable | 47/48 | €294,242 | €412,742 | +€118,500 | +40.3% |
| Accrued charges and deferred income | 492/3 | €4,961 | €4,961 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,243 | €13,363 | +€119 | +0.9% |
| Other operating charges | 640/8 | €449 | €1,900 | +€1,450 | +322.7% |
| Gross operating margin | 9900 | €42,694 | €29,988 | -€12,706 | -29.8% |
| Operating profit (loss) | 9901 | €29,002 | €14,726 | -€14,275 | -49.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -83.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -83.3% |
| Financial charges | 65/66B | €16,753 | €14,768 | -€1,985 | -11.8% |
| Recurring financial charges | 65 | €16,753 | €14,768 | -€1,985 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €12,249 | -€41 | -€12,291 | |
| Income taxes | 67/77 | €1,394 | €0 | -€1,394 | -100.0% |
| Profit (loss) for the period | 9904 | €10,856 | -€41 | -€10,897 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,856 | -€41 | -€10,897 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.