DELKEYM: 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.
DELKEYM
Largest movements
- Current investments -€2.9m
down €2.9m (-99.7%), from €2.9m to €10,150
- Cash +€2.2m
up €2.2m (+947.5%), from €235,854 to €2.5m
mainly Current investments (+€2.9m) and Other debts (+€2.5m)
- Receivables within one year +€681,464
up €681,464 (+954.5%), from €71,394 to €752,858
of which Other amounts receivable: +€705,990
- Other debts +€2.5m
new in 2025: €2.5m
- Profit (loss) carried forward -€2.5m
down €2.5m (-80.2%), from €3.1m to €614,241
- Trade debts -€37,178
down €37,178 (-97.4%), from €38,176 to €998
- Gross operating margin -€4.6m
down €4.6m, from €4.6m to -€8,412
- Taxes -€1.1m
down €1.1m (-98.7%), from €1.1m to €14,262
- Other operating charges -€216,654
down €216,654 (-99.4%), from €218,058 to €1,404
- Financial charges -€195,239
down €195,239 (-99.9%), from €195,479 to €240
- Financial income +€63,494
new in 2025: €63,494
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.
Cash bridge derived
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 | €3,217,398 | €3,233,658 | +€16,260 | +0.5% |
| Current assets | 29/58 | €3,217,398 | €3,233,658 | +€16,260 | +0.5% |
| Amounts receivable within one year | 40/41 | €71,394 | €752,858 | +€681,464 | +954.5% |
| Trade receivables | 40 | €24,526 | - | -€24,526 | |
| Other amounts receivable | 41 | €46,868 | €752,858 | +€705,990 | +1506.3% |
| Current investments | 50/53 | €2,910,150 | €10,150 | -€2.9m | -99.7% |
| Cash at bank and in hand | 54/58 | €235,854 | €2,470,650 | +€2.2m | +947.5% |
| Total equity and liabilities | 10/49 | €3,217,398 | €3,233,658 | +€16,260 | +0.5% |
| Equity | 10/15 | €3,179,222 | €687,898 | -€2.5m | -78.4% |
| Contributions | 10/11 | €67,000 | €67,000 | = | 0.0% |
| Capital | 10 | €66,574 | €66,574 | = | 0.0% |
| Issued capital | 100 | €66,574 | €66,574 | = | 0.0% |
| Contributions outside capital | 11 | €426 | €426 | = | 0.0% |
| Share premium | 1100/10 | €426 | €426 | = | 0.0% |
| Reserves | 13 | €6,657 | €6,657 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,657 | €6,657 | = | 0.0% |
| Legal reserve | 130 | €6,657 | €6,657 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,105,565 | €614,241 | -€2.5m | -80.2% |
| Amounts payable | 17/49 | €38,176 | €2,545,760 | +€2.5m | +6568.5% |
| Amounts payable within one year | 42/48 | €38,176 | €2,545,760 | +€2.5m | +6568.5% |
| Trade debts | 44 | €38,176 | €998 | -€37,178 | -97.4% |
| Suppliers | 440/4 | €38,176 | €998 | -€37,178 | -97.4% |
| Taxes, remuneration and social security | 45 | - | €14,262 | +€14,262 | |
| Taxes | 450/3 | - | €14,262 | +€14,262 | |
| Other amounts payable | 47/48 | - | €2,530,500 | +€2.5m | |
| Non-recurring operating income | 76A | €4,542,320 | - | -€4.5m | |
| Other operating charges | 640/8 | €218,058 | €1,404 | -€216,654 | -99.4% |
| Gross operating margin | 9900 | €4,622,574 | -€8,412 | -€4.6m | |
| Operating profit (loss) | 9901 | €4,404,516 | -€9,816 | -€4.4m | |
| Financial income | 75/76B | - | €63,494 | +€63,494 | |
| Recurring financial income | 75 | - | €63,494 | +€63,494 | |
| Financial charges | 65/66B | €195,479 | €240 | -€195,239 | -99.9% |
| Recurring financial charges | 65 | €195,479 | €240 | -€195,239 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | €4,209,037 | €53,438 | -€4.2m | -98.7% |
| Income taxes | 67/77 | €1,103,472 | €14,262 | -€1.1m | -98.7% |
| Profit (loss) for the period | 9904 | €3,105,565 | €39,176 | -€3.1m | -98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,105,565 | €39,176 | -€3.1m | -98.7% |
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 9 October 2026 via checked.be.