Delize: 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.
Delize
Largest movements
- Tangible fixed assets -€106,067
down €106,067 (-32.4%), from €327,178 to €221,111
of which Other tangible fixed assets: -€62,822
- Receivables within one year -€16,374
down €16,374 (-69.6%), from €23,522 to €7,148
of which Other amounts receivable: -€18,503
- Cash +€16,289
up €16,289 (+8.0%), from €202,939 to €219,228
mainly Other debts (+€300,000) and Depreciation (+€110,342)
- Other debts +€300,000
up €300,000, from €0 to €300,000
- Profit (loss) carried forward -€292,791
down €292,791 (-99.3%), from €294,779 to €1,988
- Debts after one year -€83,051
down €83,051 (-58.4%), from €142,240 to €59,188
- Trade debts -€31,056
down €31,056 (-19.0%), from €163,326 to €132,270
- Gross operating margin +€27,723
up €27,723 (+12.4%), from €223,343 to €251,065
- Other operating charges +€9,639
up €9,639 (+325%), from €2,964 to €12,603
- Financial income -€4,988
down €4,988 (-99.6%), from €5,010 to €22
- Taxes +€3,140
up €3,140, from -€350 to €2,791
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 | €724,637 | €617,492 | -€107,145 | -14.8% |
| Fixed assets | 21/28 | €329,308 | €221,111 | -€108,197 | -32.9% |
| Tangible fixed assets | 22/27 | €327,178 | €221,111 | -€106,067 | -32.4% |
| Plant, machinery and equipment | 23 | €102,500 | €68,333 | -€34,167 | -33.3% |
| Furniture and vehicles | 24 | €9,958 | €8,680 | -€1,278 | -12.8% |
| Leasing and similar rights | 25 | €25,045 | €17,245 | -€7,800 | -31.1% |
| Other tangible fixed assets | 26 | €189,674 | €126,852 | -€62,822 | -33.1% |
| Financial fixed assets | 28 | €2,130 | €0 | -€2,130 | -100% |
| Current assets | 29/58 | €395,329 | €396,381 | +€1,052 | +0.3% |
| Stocks and contracts in progress | 3 | €159,550 | €160,178 | +€628 | +0.4% |
| Stocks | 30/36 | €159,550 | €160,178 | +€628 | +0.4% |
| Amounts receivable within one year | 40/41 | €23,522 | €7,148 | -€16,374 | -69.6% |
| Trade receivables | 40 | €5,019 | €7,148 | +€2,129 | +42.4% |
| Other amounts receivable | 41 | €18,503 | €0 | -€18,503 | -100% |
| Cash at bank and in hand | 54/58 | €202,939 | €219,228 | +€16,289 | +8.0% |
| Deferred charges and accrued income | 490/1 | €9,319 | €9,827 | +€508 | +5.5% |
| Total equity and liabilities | 10/49 | €724,637 | €617,492 | -€107,145 | -14.8% |
| Equity | 10/15 | €315,239 | €22,448 | -€292,791 | -92.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €294,779 | €1,988 | -€292,791 | -99.3% |
| Amounts payable | 17/49 | €409,398 | €595,044 | +€185,646 | +45.3% |
| Amounts payable after more than one year | 17 | €142,240 | €59,188 | -€83,051 | -58.4% |
| Financial debts | 170/4 | €142,240 | €59,188 | -€83,051 | -58.4% |
| Amounts payable within one year | 42/48 | €267,158 | €535,856 | +€268,697 | +101% |
| Current portion of amounts payable after more than one year | 42 | €88,502 | €89,382 | +€880 | +1.0% |
| Trade debts | 44 | €163,326 | €132,270 | -€31,056 | -19.0% |
| Suppliers | 440/4 | €163,326 | €132,270 | -€31,056 | -19.0% |
| Taxes, remuneration and social security | 45 | €15,330 | €14,204 | -€1,127 | -7.3% |
| Taxes | 450/3 | €8,097 | €14,066 | +€5,969 | +73.7% |
| Remuneration and social security | 454/9 | €7,234 | €138 | -€7,096 | -98.1% |
| Other amounts payable | 47/48 | €0 | €300,000 | +€300,000 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €107,875 | €107,600 | -€276 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,874 | €110,342 | +€467 | +0.4% |
| Other operating charges | 640/8 | €2,964 | €12,603 | +€9,639 | +325% |
| Gross operating margin | 9900 | €223,343 | €251,065 | +€27,723 | +12.4% |
| Operating profit (loss) | 9901 | €2,629 | €20,521 | +€17,891 | +681% |
| Financial income | 75/76B | €5,010 | €22 | -€4,988 | -99.6% |
| Recurring financial income | 75 | €5,010 | €22 | -€4,988 | -99.6% |
| Financial charges | 65/66B | €12,353 | €10,543 | -€1,810 | -14.7% |
| Recurring financial charges | 65 | €12,353 | €10,543 | -€1,810 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,714 | €9,999 | +€14,713 | |
| Income taxes | 67/77 | -€350 | €2,791 | +€3,140 | |
| Profit (loss) for the period | 9904 | -€4,364 | €7,209 | +€11,573 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,364 | €7,209 | +€11,573 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.