DELJIM: what changed
DELJIM
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Tangible fixed assets -€21,962
down €21,962 (-15.4%), from €142,831 to €120,869
of which Other tangible fixed assets: -€13,662
- Cash -€21,392
down €21,392 (-8.8%), from €242,347 to €220,955
mainly Current investments (-€100,000) and Debts after one year (-€27,663)
- Receivables within one year -€20,465
down €20,465 (-10.8%), from €189,759 to €169,294
of which Trade receivables: -€19,464
- Deferred charges and accrued income +€17,206
up €17,206 (+14.1%), from €122,119 to €139,325
- Trade debts +€58,797
up €58,797 (+1,141%), from €5,153 to €63,950
- Debts after one year -€27,663
no longer reported in 2025 (was €27,663)
- Reserves +€25,000
new in 2025: €25,000
- Taxes -€69,404
down €69,404 (-58.7%), from €118,146 to €48,741
- Gross operating margin -€57,158
down €57,158 (-37.2%), from €153,554 to €96,396
- Financial income -€5,686
down €5,686 (-49.4%), from €11,501 to €5,816
of which Financial income: -€10,063
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €697,677 | €762,792 | +€65,115 | +9.3% |
| Fixed assets | 21/28 | €143,381 | €121,419 | -€21,962 | -15.3% |
| Tangible fixed assets | 22/27 | €142,831 | €120,869 | -€21,962 | -15.4% |
| Plant, machinery and equipment | 23 | €17,689 | €14,139 | -€3,551 | -20.1% |
| Furniture and vehicles | 24 | €33,857 | €29,108 | -€4,749 | -14.0% |
| Leasing and similar rights | 25 | €15,200 | €15,200 | = | 0.0% |
| Other tangible fixed assets | 26 | €76,084 | €62,421 | -€13,662 | -18.0% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €554,296 | €641,373 | +€87,077 | +15.7% |
| Amounts receivable after more than one year | 29 | - | €11,728 | +€11,728 | |
| Other amounts receivable | 291 | - | €11,728 | +€11,728 | |
| Stocks and contracts in progress | 3 | €72 | €72 | = | 0.0% |
| Stocks | 30/36 | €72 | €72 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €189,759 | €169,294 | -€20,465 | -10.8% |
| Trade receivables | 40 | €30,542 | €11,078 | -€19,464 | -63.7% |
| Other amounts receivable | 41 | €159,217 | €158,216 | -€1,002 | -0.6% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €242,347 | €220,955 | -€21,392 | -8.8% |
| Deferred charges and accrued income | 490/1 | €122,119 | €139,325 | +€17,206 | +14.1% |
| Total equity and liabilities | 10/49 | €697,677 | €762,792 | +€65,115 | +9.3% |
| Equity | 10/15 | €649,275 | €678,059 | +€28,784 | +4.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | - | €25,000 | +€25,000 | |
| Tax-exempt reserves | 132 | - | €25,000 | +€25,000 | |
| Profit (loss) carried forward | 14 | €628,815 | €632,599 | +€3,784 | +0.6% |
| Amounts payable | 17/49 | €48,402 | €84,733 | +€36,331 | +75.1% |
| Amounts payable after more than one year | 17 | €27,663 | - | -€27,663 | |
| Other amounts payable | 178/9 | €27,663 | - | -€27,663 | |
| Amounts payable within one year | 42/48 | €20,739 | €84,733 | +€63,994 | +309% |
| Trade debts | 44 | €5,153 | €63,950 | +€58,797 | +1,141% |
| Suppliers | 440/4 | €5,153 | €63,950 | +€58,797 | +1,141% |
| Advances received on contracts in progress | 46 | €14,280 | €14,280 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,306 | €6,503 | +€5,197 | +398% |
| Taxes | 450/3 | €1,306 | €1,003 | -€303 | -23.2% |
| Remuneration and social security | 454/9 | - | €5,500 | +€5,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,610 | €21,962 | +€1,352 | +6.6% |
| Other operating charges | 640/8 | €2,070 | €2,724 | +€654 | +31.6% |
| Gross operating margin | 9900 | €153,554 | €96,396 | -€57,158 | -37.2% |
| Operating profit (loss) | 9901 | €130,874 | €71,709 | -€59,164 | -45.2% |
| Financial income | 75/76B | €11,501 | €5,816 | -€5,686 | -49.4% |
| Recurring financial income | 75 | €10,682 | €619 | -€10,063 | -94.2% |
| Non-recurring financial income | 76B | €820 | €5,197 | +€4,377 | +534% |
| Profit (loss) for the period before taxes | 9903 | €142,375 | €77,525 | -€64,850 | -45.5% |
| Income taxes | 67/77 | €118,146 | €48,741 | -€69,404 | -58.7% |
| Profit (loss) for the period | 9904 | €24,229 | €28,784 | +€4,554 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,229 | €28,784 | +€4,554 | +18.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.