DELIVA 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.
DELIVA IMMO
Largest movements
- Tangible fixed assets +€637,809
up €637,809 (+178%), from €357,548 to €995,357
of which Other tangible fixed assets: +€588,815
- Receivables within one year -€320,852
down €320,852 (-95.0%), from €337,858 to €17,006
- Deferred charges and accrued income +€20,755
new in 2025: €20,755
- Profit (loss) carried forward +€236,091
up €236,091 (+54.2%), from €435,934 to €672,026
- Tax, wage and social debts +€85,943
new in 2025: €85,943
- Other debts +€16,628
up €16,628 (+43.8%), from €37,943 to €54,572
- Gross operating margin +€1.4m
up €1.4m (+1,783%), from €79,178 to €1.5m
- Taxes +€71,249
up €71,249 (+485%), from €14,694 to €85,943
- Financial charges -€18,057
down €18,057 (-96.0%), from €18,816 to €759
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 | €695,407 | €1,033,176 | +€337,769 | +48.6% |
| Fixed assets | 21/28 | €357,548 | €995,357 | +€637,809 | +178% |
| Tangible fixed assets | 22/27 | €357,548 | €995,357 | +€637,809 | +178% |
| Land and buildings | 22 | €357,548 | €406,542 | +€48,994 | +13.7% |
| Other tangible fixed assets | 26 | - | €588,815 | +€588,815 | |
| Current assets | 29/58 | €337,858 | €37,819 | -€300,040 | -88.8% |
| Amounts receivable within one year | 40/41 | €337,858 | €17,006 | -€320,852 | -95.0% |
| Other amounts receivable | 41 | €337,858 | €17,006 | -€320,852 | -95.0% |
| Cash at bank and in hand | 54/58 | - | €57 | +€57 | |
| Deferred charges and accrued income | 490/1 | - | €20,755 | +€20,755 | |
| Total equity and liabilities | 10/49 | €695,407 | €1,033,176 | +€337,769 | +48.6% |
| Equity | 10/15 | €655,934 | €892,026 | +€236,091 | +36.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €435,934 | €672,026 | +€236,091 | +54.2% |
| Amounts payable | 17/49 | €39,472 | €141,150 | +€101,678 | +258% |
| Amounts payable within one year | 42/48 | €38,911 | €140,579 | +€101,668 | +261% |
| Trade debts | 44 | €968 | €65 | -€903 | -93.3% |
| Suppliers | 440/4 | €968 | €65 | -€903 | -93.3% |
| Taxes, remuneration and social security | 45 | - | €85,943 | +€85,943 | |
| Taxes | 450/3 | - | €85,943 | +€85,943 | |
| Other amounts payable | 47/48 | €37,943 | €54,572 | +€16,628 | +43.8% |
| Accrued charges and deferred income | 492/3 | €561 | €571 | +€10 | +1.7% |
| Non-recurring operating income | 76A | - | €1,510,031 | +€1.5m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €336 | +€336 | |
| Other operating charges | 640/8 | €1,587 | €1,773 | +€186 | +11.7% |
| Non-recurring operating charges | 66A | - | €1,165,924 | +€1.2m | |
| Gross operating margin | 9900 | €79,178 | €1,490,826 | +€1.4m | +1,783% |
| Operating profit (loss) | 9901 | €77,591 | €322,793 | +€245,202 | +316% |
| Financial charges | 65/66B | €18,816 | €759 | -€18,057 | -96.0% |
| Recurring financial charges | 65 | €18,816 | €759 | -€18,057 | -96.0% |
| Profit (loss) for the period before taxes | 9903 | €58,775 | €322,034 | +€263,259 | +448% |
| Income taxes | 67/77 | €14,694 | €85,943 | +€71,249 | +485% |
| Profit (loss) for the period | 9904 | €44,081 | €236,091 | +€192,010 | +436% |
| Profit (loss) for the period to be appropriated | 9905 | €44,081 | €236,091 | +€192,010 | +436% |
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 21 October 2026 via checked.be.