DELIVERY OVERIJSE: 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.
DELIVERY OVERIJSE
Largest movements
- Cash -€24,882
down €24,882 (-24.1%), from €103,109 to €78,227
mainly Debts after one year (-€22,575) and Trade debts (-€13,795)
- Intangible fixed assets -€19,354
down €19,354 (-21.8%), from €88,705 to €69,351
- Tangible fixed assets -€9,588
down €9,588 (-24.3%), from €39,443 to €29,855
- Debts after one year -€22,575
down €22,575 (-21.6%), from €104,452 to €81,877
of which Financial debts: -€22,575
- Trade debts -€13,795
down €13,795 (-33.4%), from €41,312 to €27,517
- Reserves -€12,690
down €12,690 (-24.1%), from €52,566 to €39,876
- Tax, wage and social debts -€4,100
down €4,100 (-23.0%), from €17,822 to €13,722
of which Remuneration and social security: -€4,100
- Gross operating margin -€44,821
down €44,821 (-17.2%), from €259,913 to €215,092
- Staff costs -€26,003
down €26,003 (-12.0%), from €217,558 to €191,555
- Taxes -€2,643
down €2,643 (-97.7%), from €2,706 to €63
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 | €246,206 | €191,768 | -€54,438 | -22.1% |
| Fixed assets | 21/28 | €128,148 | €99,206 | -€28,942 | -22.6% |
| Intangible fixed assets | 21 | €88,705 | €69,351 | -€19,354 | -21.8% |
| Tangible fixed assets | 22/27 | €39,443 | €29,855 | -€9,588 | -24.3% |
| Plant, machinery and equipment | 23 | €39,443 | €29,855 | -€9,588 | -24.3% |
| Current assets | 29/58 | €118,058 | €92,562 | -€25,496 | -21.6% |
| Stocks and contracts in progress | 3 | €4,005 | €4,005 | = | 0.0% |
| Stocks | 30/36 | €4,005 | €4,005 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,910 | €6,013 | -€897 | -13.0% |
| Other amounts receivable | 41 | €6,910 | €6,013 | -€897 | -13.0% |
| Cash at bank and in hand | 54/58 | €103,109 | €78,227 | -€24,882 | -24.1% |
| Deferred charges and accrued income | 490/1 | €4,034 | €4,317 | +€283 | +7.0% |
| Total equity and liabilities | 10/49 | €246,206 | €191,768 | -€54,438 | -22.1% |
| Equity | 10/15 | €58,766 | €46,076 | -€12,690 | -21.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €52,566 | €39,876 | -€12,690 | -24.1% |
| Distributable reserves | 133 | €52,566 | €39,876 | -€12,690 | -24.1% |
| Amounts payable | 17/49 | €187,440 | €145,692 | -€41,748 | -22.3% |
| Amounts payable after more than one year | 17 | €104,452 | €81,877 | -€22,575 | -21.6% |
| Financial debts | 170/4 | €85,652 | €63,077 | -€22,575 | -26.4% |
| Other amounts payable | 178/9 | €18,800 | €18,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €81,080 | €63,815 | -€17,265 | -21.3% |
| Current portion of amounts payable after more than one year | 42 | €21,946 | €22,576 | +€630 | +2.9% |
| Trade debts | 44 | €41,312 | €27,517 | -€13,795 | -33.4% |
| Suppliers | 440/4 | €41,312 | €27,517 | -€13,795 | -33.4% |
| Taxes, remuneration and social security | 45 | €17,822 | €13,722 | -€4,100 | -23.0% |
| Taxes | 450/3 | €97 | €97 | = | 0.0% |
| Remuneration and social security | 454/9 | €17,725 | €13,625 | -€4,100 | -23.1% |
| Accrued charges and deferred income | 492/3 | €1,908 | - | -€1,908 | |
| Remuneration, social security and pensions | 62 | €217,558 | €191,555 | -€26,003 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,055 | €31,386 | +€331 | +1.1% |
| Other operating charges | 640/8 | €53 | - | -€53 | |
| Gross operating margin | 9900 | €259,913 | €215,092 | -€44,821 | -17.2% |
| Operating profit (loss) | 9901 | €11,247 | -€7,849 | -€19,096 | |
| Financial income | 75/76B | €742 | €507 | -€235 | -31.7% |
| Recurring financial income | 75 | €742 | €507 | -€235 | -31.7% |
| Financial charges | 65/66B | €6,940 | €5,285 | -€1,655 | -23.8% |
| Recurring financial charges | 65 | €6,940 | €5,285 | -€1,655 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €5,049 | -€12,627 | -€17,676 | |
| Income taxes | 67/77 | €2,706 | €63 | -€2,643 | -97.7% |
| Profit (loss) for the period | 9904 | €2,343 | -€12,690 | -€15,033 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,343 | -€12,690 | -€15,033 |
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 30 October 2026 via checked.be.