DELKA IMMO: 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.
DELKA IMMO
Largest movements
- Receivables within one year -€102,721
down €102,721 (-87.8%), from €117,003 to €14,282
of which Other amounts receivable: -€84,932
- Receivables after one year -€90,000
down €90,000 (-100%), from €90,000 to €0
- Tangible fixed assets -€45,735
down €45,735 (-14.9%), from €307,663 to €261,929
of which Furniture and vehicles: -€26,239
- Cash +€26,357
up €26,357 (+167%), from €15,754 to €42,111
mainly Receivables within one year (+€102,721) and Receivables after one year (+€90,000)
- Debts after one year -€134,916
down €134,916 (-98.6%), from €136,876 to €1,960
of which Financial debts: -€136,876
- Other debts -€39,003
down €39,003 (-69.6%), from €56,003 to €17,000
- Current portion of long-term debt -€32,179
down €32,179 (-100%), from €32,179 to €0
- Reserves -€17,000
down €17,000 (-6.6%), from €258,070 to €241,070
of which Distributable reserves: -€17,000
- Profit (loss) carried forward +€14,012
up €14,012, from €0 to €14,012
- Gross operating margin -€45,705
down €45,705 (-45.8%), from €99,834 to €54,129
- Depreciation -€18,165
down €18,165 (-49.5%), from €36,681 to €18,516
- Taxes -€8,403
down €8,403 (-55.9%), from €15,037 to €6,634
- Financial income +€7,532
up €7,532 (+110%), from €6,867 to €14,399
of which Non-recurring financial income: +€7,052
- Financial charges +€6,702
up €6,702 (+98.0%), from €6,838 to €13,540
of which Non-recurring financial charges: +€5,456
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 | €535,429 | €322,560 | -€212,869 | -39.8% |
| Fixed assets | 21/28 | €308,271 | €262,536 | -€45,735 | -14.8% |
| Tangible fixed assets | 22/27 | €307,663 | €261,929 | -€45,735 | -14.9% |
| Land and buildings | 22 | €245,932 | €230,030 | -€15,902 | -6.5% |
| Furniture and vehicles | 24 | €26,239 | €0 | -€26,239 | -100% |
| Other tangible fixed assets | 26 | €678 | €339 | -€339 | -50.0% |
| Assets under construction and advance payments | 27 | €34,815 | €31,560 | -€3,255 | -9.3% |
| Financial fixed assets | 28 | €607 | €607 | = | 0.0% |
| Current assets | 29/58 | €227,158 | €60,024 | -€167,135 | -73.6% |
| Amounts receivable after more than one year | 29 | €90,000 | €0 | -€90,000 | -100% |
| Other amounts receivable | 291 | €90,000 | €0 | -€90,000 | -100% |
| Amounts receivable within one year | 40/41 | €117,003 | €14,282 | -€102,721 | -87.8% |
| Trade receivables | 40 | €22,735 | €4,947 | -€17,788 | -78.2% |
| Other amounts receivable | 41 | €94,268 | €9,336 | -€84,932 | -90.1% |
| Cash at bank and in hand | 54/58 | €15,754 | €42,111 | +€26,357 | +167% |
| Deferred charges and accrued income | 490/1 | €4,402 | €3,630 | -€771 | -17.5% |
| Total equity and liabilities | 10/49 | €535,429 | €322,560 | -€212,869 | -39.8% |
| Equity | 10/15 | €274,070 | €271,082 | -€2,988 | -1.1% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Reserves | 13 | €258,070 | €241,070 | -€17,000 | -6.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €258,070 | €241,070 | -€17,000 | -6.6% |
| Profit (loss) carried forward | 14 | €0 | €14,012 | +€14,012 | |
| Amounts payable | 17/49 | €261,359 | €51,478 | -€209,881 | -80.3% |
| Amounts payable after more than one year | 17 | €136,876 | €1,960 | -€134,916 | -98.6% |
| Financial debts | 170/4 | €136,876 | €0 | -€136,876 | -100% |
| Other amounts payable | 178/9 | - | €1,960 | +€1,960 | |
| Amounts payable within one year | 42/48 | €124,483 | €49,518 | -€74,965 | -60.2% |
| Current portion of amounts payable after more than one year | 42 | €32,179 | €0 | -€32,179 | -100% |
| Trade debts | 44 | €17,077 | €16,307 | -€770 | -4.5% |
| Suppliers | 440/4 | €17,077 | €16,307 | -€770 | -4.5% |
| Taxes, remuneration and social security | 45 | €19,223 | €16,210 | -€3,013 | -15.7% |
| Taxes | 450/3 | €15,648 | €16,210 | +€563 | +3.6% |
| Remuneration and social security | 454/9 | €3,575 | €0 | -€3,575 | -100% |
| Other amounts payable | 47/48 | €56,003 | €17,000 | -€39,003 | -69.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €7,786 | €3,805 | -€3,980 | -51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,681 | €18,516 | -€18,165 | -49.5% |
| Other operating charges | 640/8 | €12,568 | €12,021 | -€547 | -4.4% |
| Gross operating margin | 9900 | €99,834 | €54,129 | -€45,705 | -45.8% |
| Operating profit (loss) | 9901 | €42,799 | €19,787 | -€23,013 | -53.8% |
| Financial income | 75/76B | €6,867 | €14,399 | +€7,532 | +110% |
| Recurring financial income | 75 | €6,867 | €7,347 | +€480 | +7.0% |
| Non-recurring financial income | 76B | - | €7,052 | +€7,052 | |
| Financial charges | 65/66B | €6,838 | €13,540 | +€6,702 | +98.0% |
| Recurring financial charges | 65 | €6,838 | €8,083 | +€1,245 | +18.2% |
| Non-recurring financial charges | 66B | - | €5,456 | +€5,456 | |
| Profit (loss) for the period before taxes | 9903 | €42,828 | €20,646 | -€22,182 | -51.8% |
| Income taxes | 67/77 | €15,037 | €6,634 | -€8,403 | -55.9% |
| Profit (loss) for the period | 9904 | €27,792 | €14,012 | -€13,780 | -49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,792 | €14,012 | -€13,780 | -49.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.