DELIX 88: 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.
DELIX 88
Largest movements
- Cash +€39,854
up €39,854 (+67.3%), from €59,184 to €99,038
mainly Trade debts (+€28,947) and Net result for the year (+€17,398)
- Tangible fixed assets -€8,894
down €8,894 (-8.9%), from €100,032 to €91,138
of which Land and buildings: -€7,830
- Deferred charges and accrued income +€3,418
up €3,418 (+66.4%), from €5,148 to €8,566
- Receivables within one year +€2,519
up €2,519 (+16.3%), from €15,441 to €17,960
of which Other amounts receivable: +€7,084
- Trade debts +€28,947
up €28,947 (+13,194%), from €219 to €29,166
- Reserves +€17,105
up €17,105 (+14.5%), from €118,042 to €135,147
of which Distributable reserves: +€17,105
- Accrued charges and deferred income -€14,666
down €14,666 (-69.7%), from €21,032 to €6,366
- Tax, wage and social debts +€5,218
up €5,218 (+30.1%), from €17,331 to €22,549
of which Taxes: +€3,995
- Staff costs -€13,134
down €13,134 (-10.1%), from €130,620 to €117,486
- Gross operating margin +€3,372
up €3,372 (+2.3%), from €149,189 to €152,561
- Taxes +€2,346
new in 2024: €2,346
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 | €196,931 | €233,828 | +€36,896 | +18.7% |
| Fixed assets | 21/28 | €100,032 | €91,138 | -€8,894 | -8.9% |
| Tangible fixed assets | 22/27 | €100,032 | €91,138 | -€8,894 | -8.9% |
| Land and buildings | 22 | €86,125 | €78,296 | -€7,830 | -9.1% |
| Plant, machinery and equipment | 23 | €13,907 | €12,842 | -€1,065 | -7.7% |
| Current assets | 29/58 | €96,900 | €142,690 | +€45,791 | +47.3% |
| Stocks and contracts in progress | 3 | €17,126 | €17,126 | = | 0.0% |
| Stocks | 30/36 | €17,126 | €17,126 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,441 | €17,960 | +€2,519 | +16.3% |
| Trade receivables | 40 | €9,311 | €4,746 | -€4,566 | -49.0% |
| Other amounts receivable | 41 | €6,130 | €13,215 | +€7,084 | +116% |
| Cash at bank and in hand | 54/58 | €59,184 | €99,038 | +€39,854 | +67.3% |
| Deferred charges and accrued income | 490/1 | €5,148 | €8,566 | +€3,418 | +66.4% |
| Total equity and liabilities | 10/49 | €196,931 | €233,828 | +€36,896 | +18.7% |
| Equity | 10/15 | €136,349 | €153,747 | +€17,398 | +12.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €118,042 | €135,147 | +€17,105 | +14.5% |
| 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 | €116,182 | €133,287 | +€17,105 | +14.7% |
| Profit (loss) carried forward | 14 | -€293 | - | +€293 | |
| Amounts payable | 17/49 | €60,582 | €80,081 | +€19,498 | +32.2% |
| Amounts payable within one year | 42/48 | €39,550 | €73,715 | +€34,165 | +86.4% |
| Trade debts | 44 | €219 | €29,166 | +€28,947 | +13,194% |
| Suppliers | 440/4 | €219 | €29,166 | +€28,947 | +13,194% |
| Taxes, remuneration and social security | 45 | €17,331 | €22,549 | +€5,218 | +30.1% |
| Taxes | 450/3 | €92 | €4,088 | +€3,995 | +4,320% |
| Remuneration and social security | 454/9 | €17,238 | €18,461 | +€1,223 | +7.1% |
| Other amounts payable | 47/48 | €22,000 | €22,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €21,032 | €6,366 | -€14,666 | -69.7% |
| Remuneration, social security and pensions | 62 | €130,620 | €117,486 | -€13,134 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,174 | €10,496 | +€323 | +3.2% |
| Other operating charges | 640/8 | €670 | €1,692 | +€1,021 | +152% |
| Gross operating margin | 9900 | €149,189 | €152,561 | +€3,372 | +2.3% |
| Operating profit (loss) | 9901 | €7,725 | €22,887 | +€15,162 | +196% |
| Financial income | 75/76B | €114 | €197 | +€83 | +73.0% |
| Recurring financial income | 75 | €114 | €197 | +€83 | +73.0% |
| Financial charges | 65/66B | €2,616 | €3,340 | +€724 | +27.7% |
| Recurring financial charges | 65 | €2,616 | €3,340 | +€724 | +27.7% |
| Profit (loss) for the period before taxes | 9903 | €5,223 | €19,744 | +€14,522 | +278% |
| Income taxes | 67/77 | - | €2,346 | +€2,346 | |
| Profit (loss) for the period | 9904 | €5,223 | €17,398 | +€12,175 | +233% |
| Profit (loss) for the period to be appropriated | 9905 | €5,223 | €17,398 | +€12,175 | +233% |
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.