DELIVENTO: 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.
DELIVENTO
Largest movements
- Tangible fixed assets -€40,976
down €40,976 (-41.8%), from €98,108 to €57,133
of which Land and buildings: -€24,403
- Cash -€33,499
down €33,499 (-14.8%), from €226,597 to €193,098
mainly Tax, wage and social debts (-€50,706) and Debts after one year (-€18,941)
- Receivables within one year +€14,258
up €14,258 (+7.7%), from €185,983 to €200,242
of which Other amounts receivable: +€43,370
- Tax, wage and social debts -€50,706
down €50,706 (-49.8%), from €101,817 to €51,110
of which Taxes: -€62,588
- Reserves +€19,218
up €19,218 (+3.9%), from €493,770 to €512,988
of which Distributable reserves: +€19,218
- Debts after one year -€18,941
no longer reported in 2024 (was €18,941)
- Gross operating margin -€146,383
down €146,383 (-28.3%), from €518,016 to €371,633
- Taxes -€53,388
down €53,388 (-81.9%), from €65,190 to €11,803
- Staff costs +€41,173
up €41,173 (+15.5%), from €265,214 to €306,387
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €776,630 | €724,252 | -€52,378 | -6.7% |
| Fixed assets | 21/28 | €99,791 | €58,816 | -€40,976 | -41.1% |
| Tangible fixed assets | 22/27 | €98,108 | €57,133 | -€40,976 | -41.8% |
| Land and buildings | 22 | €51,018 | €26,615 | -€24,403 | -47.8% |
| Plant, machinery and equipment | 23 | €15,148 | €14,348 | -€800 | -5.3% |
| Furniture and vehicles | 24 | €31,942 | €14,345 | -€17,597 | -55.1% |
| Other tangible fixed assets | 26 | - | €1,825 | +€1,825 | |
| Financial fixed assets | 28 | €1,683 | €1,683 | = | 0.0% |
| Current assets | 29/58 | €676,839 | €665,436 | -€11,403 | -1.7% |
| Amounts receivable after more than one year | 29 | €239,271 | €246,450 | +€7,178 | +3.0% |
| Other amounts receivable | 291 | €239,271 | €246,450 | +€7,178 | +3.0% |
| Stocks and contracts in progress | 3 | €15,825 | €14,130 | -€1,695 | -10.7% |
| Stocks | 30/36 | €15,825 | €14,130 | -€1,695 | -10.7% |
| Amounts receivable within one year | 40/41 | €185,983 | €200,242 | +€14,258 | +7.7% |
| Trade receivables | 40 | €177,766 | €148,654 | -€29,111 | -16.4% |
| Other amounts receivable | 41 | €8,218 | €51,588 | +€43,370 | +528% |
| Cash at bank and in hand | 54/58 | €226,597 | €193,098 | -€33,499 | -14.8% |
| Deferred charges and accrued income | 490/1 | €9,162 | €11,517 | +€2,355 | +25.7% |
| Total equity and liabilities | 10/49 | €776,630 | €724,252 | -€52,378 | -6.7% |
| Equity | 10/15 | €506,170 | €525,388 | +€19,218 | +3.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €493,770 | €512,988 | +€19,218 | +3.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €491,910 | €511,128 | +€19,218 | +3.9% |
| Amounts payable | 17/49 | €270,460 | €198,864 | -€71,596 | -26.5% |
| Amounts payable after more than one year | 17 | €18,941 | - | -€18,941 | |
| Financial debts | 170/4 | €18,941 | - | -€18,941 | |
| Amounts payable within one year | 42/48 | €251,519 | €198,864 | -€52,655 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €39,259 | €36,487 | -€2,772 | -7.1% |
| Trade debts | 44 | €95,339 | €96,397 | +€1,058 | +1.1% |
| Suppliers | 440/4 | €95,339 | €96,397 | +€1,058 | +1.1% |
| Taxes, remuneration and social security | 45 | €101,817 | €51,110 | -€50,706 | -49.8% |
| Taxes | 450/3 | €82,626 | €20,039 | -€62,588 | -75.7% |
| Remuneration and social security | 454/9 | €19,191 | €31,072 | +€11,881 | +61.9% |
| Other amounts payable | 47/48 | €15,104 | €14,869 | -€235 | -1.6% |
| Non-recurring operating income | 76A | €301 | €3,382 | +€3,081 | +1,025% |
| Remuneration, social security and pensions | 62 | €265,214 | €306,387 | +€41,173 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,763 | €34,447 | -€3,317 | -8.8% |
| Other operating charges | 640/8 | €3,542 | €3,029 | -€514 | -14.5% |
| Gross operating margin | 9900 | €518,016 | €371,633 | -€146,383 | -28.3% |
| Operating profit (loss) | 9901 | €211,497 | €27,771 | -€183,726 | -86.9% |
| Financial income | 75/76B | €4,511 | €7,180 | +€2,669 | +59.2% |
| Recurring financial income | 75 | €4,511 | €7,180 | +€2,669 | +59.2% |
| Financial charges | 65/66B | €7,896 | €3,931 | -€3,965 | -50.2% |
| Recurring financial charges | 65 | €7,896 | €3,931 | -€3,965 | -50.2% |
| Profit (loss) for the period before taxes | 9903 | €208,112 | €31,020 | -€177,092 | -85.1% |
| Income taxes | 67/77 | €65,190 | €11,803 | -€53,388 | -81.9% |
| Profit (loss) for the period | 9904 | €142,922 | €19,218 | -€123,704 | -86.6% |
| Profit (loss) for the period to be appropriated | 9905 | €142,922 | €19,218 | -€123,704 | -86.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.