DELKLA: what changed
Two fiscal 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.
DELKLA
Largest movements
- Receivables within one year -€19,542
down €19,542 (-68.5%), from €28,542 to €9,000
of which Other amounts receivable: -€19,542
- Cash +€16,134
up €16,134 (+17.4%), from €92,577 to €108,710
mainly Depreciation (+€28,810) and Receivables within one year (+€19,542)
- Tangible fixed assets -€14,585
down €14,585 (-1.8%), from €832,460 to €817,875
of which Land and buildings: -€21,069
- Debts after one year -€20,918
down €20,918 (-14.2%), from €147,694 to €126,776
- Gross operating margin -€2,838
down €2,838 (-6.6%), from €43,104 to €40,266
- Depreciation +€2,625
up €2,625 (+10.0%), from €26,185 to €28,810
- Taxes -€1,004
down €1,004 (-48.9%), from €2,053 to €1,049
- Financial charges -€638
down €638 (-27.9%), from €2,286 to €1,648
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 | €953,578 | €935,585 | -€17,993 | -1.9% |
| Fixed assets | 21/28 | €832,460 | €817,875 | -€14,585 | -1.8% |
| Tangible fixed assets | 22/27 | €832,460 | €817,875 | -€14,585 | -1.8% |
| Land and buildings | 22 | €832,460 | €811,391 | -€21,069 | -2.5% |
| Plant, machinery and equipment | 23 | - | €2,769 | +€2,769 | |
| Furniture and vehicles | 24 | - | €3,715 | +€3,715 | |
| Current assets | 29/58 | €121,118 | €117,710 | -€3,408 | -2.8% |
| Amounts receivable within one year | 40/41 | €28,542 | €9,000 | -€19,542 | -68.5% |
| Trade receivables | 40 | €9,000 | €9,000 | = | 0.0% |
| Other amounts receivable | 41 | €19,542 | - | -€19,542 | |
| Cash at bank and in hand | 54/58 | €92,577 | €108,710 | +€16,134 | +17.4% |
| Total equity and liabilities | 10/49 | €953,578 | €935,585 | -€17,993 | -1.9% |
| Equity | 10/15 | €115,480 | €120,100 | +€4,620 | +4.0% |
| Contributions | 10/11 | €111,000 | €111,000 | = | 0.0% |
| Reserves | 13 | €8,572 | €9,100 | +€528 | +6.2% |
| Non-distributable reserves | 130/1 | €100 | - | -€100 | |
| Reserves not available under the articles | 1311 | €100 | - | -€100 | |
| Distributable reserves | 133 | €8,472 | €9,100 | +€628 | +7.4% |
| Profit (loss) carried forward | 14 | -€4,092 | - | +€4,092 | |
| Amounts payable | 17/49 | €838,098 | €815,485 | -€22,613 | -2.7% |
| Amounts payable after more than one year | 17 | €147,694 | €126,776 | -€20,918 | -14.2% |
| Financial debts | 170/4 | €147,694 | €126,776 | -€20,918 | -14.2% |
| Amounts payable within one year | 42/48 | €690,404 | €688,709 | -€1,695 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €20,210 | €20,918 | +€708 | +3.5% |
| Trade debts | 44 | €1,284 | - | -€1,284 | |
| Suppliers | 440/4 | €1,284 | - | -€1,284 | |
| Taxes, remuneration and social security | 45 | €1,900 | €3,549 | +€1,649 | +86.8% |
| Taxes | 450/3 | - | €1,649 | +€1,649 | |
| Remuneration and social security | 454/9 | €1,900 | €1,900 | = | 0.0% |
| Other amounts payable | 47/48 | €667,009 | €664,242 | -€2,767 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,185 | €28,810 | +€2,625 | +10.0% |
| Other operating charges | 640/8 | €3,810 | €4,139 | +€328 | +8.6% |
| Gross operating margin | 9900 | €43,104 | €40,266 | -€2,838 | -6.6% |
| Operating profit (loss) | 9901 | €13,109 | €7,317 | -€5,792 | -44.2% |
| Financial charges | 65/66B | €2,286 | €1,648 | -€638 | -27.9% |
| Recurring financial charges | 65 | €2,286 | €1,648 | -€638 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €10,823 | €5,669 | -€5,154 | -47.6% |
| Income taxes | 67/77 | €2,053 | €1,049 | -€1,004 | -48.9% |
| Profit (loss) for the period | 9904 | €8,769 | €4,620 | -€4,149 | -47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,769 | €4,620 | -€4,149 | -47.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.