Delladerma: 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.
Delladerma
Largest movements
- Current investments +€23,000
new in 2025: €23,000
- Cash +€16,152
up €16,152 (+102.2%), from €15,808 to €31,960
mainly Net result for the year (+€44,880) and Depreciation (+€6,115)
- Receivables within one year +€11,317
new in 2025: €11,317
- Tangible fixed assets -€4,171
down €4,171 (-30.4%), from €13,719 to €9,548
of which Furniture and vehicles: -€5,583
- Profit (loss) carried forward +€44,880
up €44,880 (+165.9%), from €27,060 to €71,940
- Tax, wage and social debts +€1,100
up €1,100 (+220.0%), from €500 to €1,600
- Gross operating margin +€22,834
up €22,834 (+55.5%), from €41,147 to €63,981
- Taxes +€5,102
up €5,102 (+68.0%), from €7,500 to €12,602
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 | €29,676 | €75,919 | +€46,243 | +155.8% |
| Formation expenses | 20 | €56 | - | -€56 | |
| Fixed assets | 21/28 | €13,812 | €9,642 | -€4,171 | -30.2% |
| Tangible fixed assets | 22/27 | €13,719 | €9,548 | -€4,171 | -30.4% |
| Plant, machinery and equipment | 23 | €1,622 | €3,034 | +€1,413 | +87.1% |
| Furniture and vehicles | 24 | €12,097 | €6,514 | -€5,583 | -46.2% |
| Financial fixed assets | 28 | €94 | €94 | = | 0.0% |
| Current assets | 29/58 | €15,808 | €66,277 | +€50,469 | +319.3% |
| Amounts receivable within one year | 40/41 | - | €11,317 | +€11,317 | |
| Trade receivables | 40 | - | €11,317 | +€11,317 | |
| Current investments | 50/53 | - | €23,000 | +€23,000 | |
| Cash at bank and in hand | 54/58 | €15,808 | €31,960 | +€16,152 | +102.2% |
| Total equity and liabilities | 10/49 | €29,676 | €75,919 | +€46,243 | +155.8% |
| Equity | 10/15 | €28,060 | €72,940 | +€44,880 | +159.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,060 | €71,940 | +€44,880 | +165.9% |
| Amounts payable | 17/49 | €1,616 | €2,979 | +€1,363 | +84.4% |
| Amounts payable within one year | 42/48 | €1,616 | €2,979 | +€1,363 | +84.4% |
| Trade debts | 44 | €148 | €501 | +€352 | +237.5% |
| Suppliers | 440/4 | €148 | €501 | +€352 | +237.5% |
| Taxes, remuneration and social security | 45 | €500 | €1,600 | +€1,100 | +220.0% |
| Taxes | 450/3 | €500 | €1,600 | +€1,100 | +220.0% |
| Other amounts payable | 47/48 | €968 | €879 | -€89 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,176 | €6,115 | -€60 | -1.0% |
| Other operating charges | 640/8 | €411 | €368 | -€43 | -10.5% |
| Gross operating margin | 9900 | €41,147 | €63,981 | +€22,834 | +55.5% |
| Operating profit (loss) | 9901 | €34,560 | €57,497 | +€22,937 | +66.4% |
| Financial charges | 65/66B | - | €15 | +€15 | |
| Recurring financial charges | 65 | - | €15 | +€15 | |
| Profit (loss) for the period before taxes | 9903 | €34,560 | €57,482 | +€22,922 | +66.3% |
| Income taxes | 67/77 | €7,500 | €12,602 | +€5,102 | +68.0% |
| Profit (loss) for the period | 9904 | €27,060 | €44,880 | +€17,820 | +65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,060 | €44,880 | +€17,820 | +65.9% |
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 6 October 2026 via checked.be.