DELIU CONSTRUCT: 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.
DELIU CONSTRUCT
Largest movements
- Receivables within one year -€67,364
down €67,364 (-89.4%), from €75,366 to €8,002
of which Trade receivables: -€67,516
- Tangible fixed assets -€11,773
down €11,773 (-22.5%), from €52,260 to €40,487
of which Furniture and vehicles: -€11,178
- Cash -€5,070
down €5,070 (-68.3%), from €7,424 to €2,355
mainly Trade debts (-€65,343) and Net result for the year (-€15,591)
- Trade debts -€65,343
down €65,343 (-86.3%), from €75,725 to €10,382
of which Bills of exchange payable: -€59,559
- Profit (loss) carried forward -€15,591
down €15,591 (-43.8%), from €35,565 to €19,974
- Tax, wage and social debts -€3,000
down €3,000 (-41.6%), from €7,206 to €4,206
- Gross operating margin -€27,187
down €27,187 (-72.7%), from €37,405 to €10,219
- Other operating charges +€8,480
up €8,480 (+132.3%), from €6,412 to €14,892
- Depreciation +€7,683
up €7,683 (+249.1%), from €3,084 to €10,767
- Taxes -€7,587
no longer reported in 2025 (was €7,587)
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 | €135,050 | €50,844 | -€84,207 | -62.4% |
| Fixed assets | 21/28 | €52,260 | €40,487 | -€11,773 | -22.5% |
| Tangible fixed assets | 22/27 | €52,260 | €40,487 | -€11,773 | -22.5% |
| Plant, machinery and equipment | 23 | €1,140 | €545 | -€595 | -52.2% |
| Furniture and vehicles | 24 | €51,120 | €39,942 | -€11,178 | -21.9% |
| Current assets | 29/58 | €82,790 | €10,356 | -€72,434 | -87.5% |
| Amounts receivable within one year | 40/41 | €75,366 | €8,002 | -€67,364 | -89.4% |
| Trade receivables | 40 | €74,826 | €7,310 | -€67,516 | -90.2% |
| Other amounts receivable | 41 | €540 | €692 | +€152 | +28.2% |
| Cash at bank and in hand | 54/58 | €7,424 | €2,355 | -€5,070 | -68.3% |
| Total equity and liabilities | 10/49 | €135,050 | €50,844 | -€84,207 | -62.4% |
| Equity | 10/15 | €38,065 | €22,474 | -€15,591 | -41.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,565 | €19,974 | -€15,591 | -43.8% |
| Amounts payable | 17/49 | €96,986 | €28,370 | -€68,616 | -70.7% |
| Amounts payable within one year | 42/48 | €96,986 | €28,370 | -€68,616 | -70.7% |
| Trade debts | 44 | €75,725 | €10,382 | -€65,343 | -86.3% |
| Suppliers | 440/4 | €8,955 | €3,171 | -€5,784 | -64.6% |
| Bills of exchange payable | 441 | €66,770 | €7,211 | -€59,559 | -89.2% |
| Taxes, remuneration and social security | 45 | €7,206 | €4,206 | -€3,000 | -41.6% |
| Taxes | 450/3 | €7,206 | €4,206 | -€3,000 | -41.6% |
| Other amounts payable | 47/48 | €14,055 | €13,782 | -€273 | -1.9% |
| Remuneration, social security and pensions | 62 | - | €51 | +€51 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,084 | €10,767 | +€7,683 | +249.1% |
| Other operating charges | 640/8 | €6,412 | €14,892 | +€8,480 | +132.3% |
| Gross operating margin | 9900 | €37,405 | €10,219 | -€27,187 | -72.7% |
| Operating profit (loss) | 9901 | €27,909 | -€15,491 | -€43,400 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €86 | €100 | +€14 | +15.8% |
| Recurring financial charges | 65 | €86 | €100 | +€14 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €27,823 | -€15,591 | -€43,414 | |
| Income taxes | 67/77 | €7,587 | - | -€7,587 | |
| Profit (loss) for the period | 9904 | €20,236 | -€15,591 | -€35,827 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,236 | -€15,591 | -€35,827 |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.