DELLA: 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.
DELLA
Largest movements
- Cash +€41,296
up €41,296 (+261%), from €15,807 to €57,103
mainly Net result for the year (+€69,399) and Tax, wage and social debts (+€15,477)
- Tangible fixed assets +€38,725
up €38,725 (+506%), from €7,647 to €46,372
of which Furniture and vehicles: +€23,273
- Receivables within one year +€26,056
up €26,056 (+344%), from €7,567 to €33,623
of which Trade receivables: +€25,807
- Current investments -€6,999
down €6,999 (-44.3%), from €15,800 to €8,801
- Deferred charges and accrued income +€2,535
up €2,535 (+1,723%), from €147 to €2,682
- Profit (loss) carried forward +€69,399
up €69,399 (+232%), from €29,891 to €99,290
- Tax, wage and social debts +€15,477
up €15,477 (+113%), from €13,757 to €29,234
of which Taxes: +€17,015
- Debts after one year +€9,129
new in 2025: €9,129
- Current portion of long-term debt +€6,593
new in 2025: €6,593
- Trade debts +€1,538
up €1,538 (+448%), from €343 to €1,882
- Gross operating margin +€77,825
up €77,825 (+338%), from €23,047 to €100,873
- Taxes +€12,861
up €12,861 (+258%), from €4,986 to €17,847
- Depreciation +€10,022
up €10,022 (+510%), from €1,967 to €11,989
- Financial charges +€1,839
up €1,839 (+9,609%), from €19 to €1,858
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 | €47,051 | €149,151 | +€102,100 | +217% |
| Fixed assets | 21/28 | €7,731 | €46,941 | +€39,211 | +507% |
| Intangible fixed assets | 21 | €83 | €69 | -€14 | -17.1% |
| Tangible fixed assets | 22/27 | €7,647 | €46,372 | +€38,725 | +506% |
| Land and buildings | 22 | - | €10,541 | +€10,541 | |
| Plant, machinery and equipment | 23 | - | €4,911 | +€4,911 | |
| Furniture and vehicles | 24 | €7,647 | €30,921 | +€23,273 | +304% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €39,321 | €102,210 | +€62,889 | +160% |
| Amounts receivable within one year | 40/41 | €7,567 | €33,623 | +€26,056 | +344% |
| Trade receivables | 40 | €6,416 | €32,224 | +€25,807 | +402% |
| Other amounts receivable | 41 | €1,151 | €1,400 | +€249 | +21.6% |
| Current investments | 50/53 | €15,800 | €8,801 | -€6,999 | -44.3% |
| Cash at bank and in hand | 54/58 | €15,807 | €57,103 | +€41,296 | +261% |
| Deferred charges and accrued income | 490/1 | €147 | €2,682 | +€2,535 | +1,723% |
| Total equity and liabilities | 10/49 | €47,051 | €149,151 | +€102,100 | +217% |
| Equity | 10/15 | €32,891 | €102,290 | +€69,399 | +211% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,891 | €99,290 | +€69,399 | +232% |
| Amounts payable | 17/49 | €14,160 | €46,861 | +€32,701 | +231% |
| Amounts payable after more than one year | 17 | - | €9,129 | +€9,129 | |
| Financial debts | 170/4 | - | €9,129 | +€9,129 | |
| Amounts payable within one year | 42/48 | €14,160 | €37,732 | +€23,572 | +166% |
| Current portion of amounts payable after more than one year | 42 | - | €6,593 | +€6,593 | |
| Trade debts | 44 | €343 | €1,882 | +€1,538 | +448% |
| Suppliers | 440/4 | €343 | €1,882 | +€1,538 | +448% |
| Taxes, remuneration and social security | 45 | €13,757 | €29,234 | +€15,477 | +113% |
| Taxes | 450/3 | €6,218 | €23,234 | +€17,015 | +274% |
| Remuneration and social security | 454/9 | €7,538 | €6,000 | -€1,538 | -20.4% |
| Other amounts payable | 47/48 | €60 | €24 | -€36 | -59.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,967 | €11,989 | +€10,022 | +510% |
| Other operating charges | 640/8 | - | €231 | +€231 | |
| Non-recurring operating charges | 66A | €117 | €40 | -€77 | -65.8% |
| Gross operating margin | 9900 | €23,047 | €100,873 | +€77,825 | +338% |
| Operating profit (loss) | 9901 | €20,963 | €88,612 | +€67,649 | +323% |
| Financial income | 75/76B | €1 | €492 | +€491 | +98,276% |
| Recurring financial income | 75 | €1 | €492 | +€491 | +98,276% |
| Financial charges | 65/66B | €19 | €1,858 | +€1,839 | +9,609% |
| Recurring financial charges | 65 | €19 | €1,858 | +€1,839 | +9,609% |
| Profit (loss) for the period before taxes | 9903 | €20,945 | €87,246 | +€66,301 | +317% |
| Income taxes | 67/77 | €4,986 | €17,847 | +€12,861 | +258% |
| Profit (loss) for the period | 9904 | €15,959 | €69,399 | +€53,440 | +335% |
| Profit (loss) for the period to be appropriated | 9905 | €15,959 | €69,399 | +€53,440 | +335% |
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 15 October 2026 via checked.be.