DELIXA: 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.
DELIXA
Largest movements
- Cash +€92,704
up €92,704 (+218%), from €42,439 to €135,143
mainly Net result for the year (+€48,493) and Receivables within one year (+€47,094)
- Receivables within one year -€47,094
down €47,094 (-83.6%), from €56,333 to €9,239
of which Trade receivables: -€47,189
- Tangible fixed assets -€7,531
down €7,531 (-5.0%), from €150,809 to €143,278
of which Land and buildings: -€10,667
- Stocks and contracts +€3,829
up €3,829 (+20.3%), from €18,836 to €22,665
- Other debts +€37,881
up €37,881 (+26.2%), from €144,698 to €182,579
- Tax, wage and social debts +€18,038
up €18,038 (+407%), from €4,431 to €22,469
of which Taxes: +€15,738
- Trade debts -€9,126
down €9,126 (-91.3%), from €9,991 to €866
- Reserves -€3,796
down €3,796 (-4.2%), from €90,010 to €86,214
- Gross operating margin +€52,861
up €52,861 (+118%), from €44,757 to €97,618
- Taxes +€17,085
up €17,085 (+281%), from €6,084 to €23,169
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 | €268,658 | €311,698 | +€43,040 | +16.0% |
| Fixed assets | 21/28 | €150,809 | €143,278 | -€7,531 | -5.0% |
| Tangible fixed assets | 22/27 | €150,809 | €143,278 | -€7,531 | -5.0% |
| Land and buildings | 22 | €112,000 | €101,333 | -€10,667 | -9.5% |
| Plant, machinery and equipment | 23 | €38,809 | €41,945 | +€3,135 | +8.1% |
| Current assets | 29/58 | €117,849 | €168,420 | +€50,571 | +42.9% |
| Stocks and contracts in progress | 3 | €18,836 | €22,665 | +€3,829 | +20.3% |
| Stocks | 30/36 | €18,836 | €22,665 | +€3,829 | +20.3% |
| Amounts receivable within one year | 40/41 | €56,333 | €9,239 | -€47,094 | -83.6% |
| Trade receivables | 40 | €56,278 | €9,089 | -€47,189 | -83.9% |
| Other amounts receivable | 41 | €55 | €150 | +€95 | +173% |
| Cash at bank and in hand | 54/58 | €42,439 | €135,143 | +€92,704 | +218% |
| Deferred charges and accrued income | 490/1 | €241 | €1,373 | +€1,132 | +470% |
| Total equity and liabilities | 10/49 | €268,658 | €311,698 | +€43,040 | +16.0% |
| Equity | 10/15 | €108,610 | €104,814 | -€3,796 | -3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90,010 | €86,214 | -€3,796 | -4.2% |
| Distributable reserves | 133 | €90,010 | €86,214 | -€3,796 | -4.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €160,048 | €206,884 | +€46,836 | +29.3% |
| Amounts payable within one year | 42/48 | €159,121 | €205,914 | +€46,793 | +29.4% |
| Trade debts | 44 | €9,991 | €866 | -€9,126 | -91.3% |
| Suppliers | 440/4 | €9,991 | €866 | -€9,126 | -91.3% |
| Taxes, remuneration and social security | 45 | €4,431 | €22,469 | +€18,038 | +407% |
| Taxes | 450/3 | €4,431 | €20,169 | +€15,738 | +355% |
| Remuneration and social security | 454/9 | - | €2,300 | +€2,300 | |
| Other amounts payable | 47/48 | €144,698 | €182,579 | +€37,881 | +26.2% |
| Accrued charges and deferred income | 492/3 | €927 | €970 | +€43 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,445 | €23,881 | -€565 | -2.3% |
| Other operating charges | 640/8 | €873 | €593 | -€280 | -32.0% |
| Gross operating margin | 9900 | €44,757 | €97,618 | +€52,861 | +118% |
| Operating profit (loss) | 9901 | €19,439 | €73,144 | +€53,706 | +276% |
| Financial income | 75/76B | €57 | €37 | -€20 | -34.5% |
| Recurring financial income | 75 | €57 | €37 | -€20 | -34.5% |
| Financial charges | 65/66B | €1,622 | €1,520 | -€103 | -6.3% |
| Recurring financial charges | 65 | €1,622 | €1,520 | -€103 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €17,873 | €71,662 | +€53,789 | +301% |
| Income taxes | 67/77 | €6,084 | €23,169 | +€17,085 | +281% |
| Profit (loss) for the period | 9904 | €11,789 | €48,493 | +€36,704 | +311% |
| Profit (loss) for the period to be appropriated | 9905 | €11,789 | €48,493 | +€36,704 | +311% |
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.