DeLLCON: what changed
What changed
DeLLCON
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€47,201
2024 · €44,910+€2,291
Equity
€203,132
2024 · €184,686+€18,446
Cash
€113,260
2024 · €95,314+€17,947
Balance sheet total
€370,239
2024 · €353,390+€16,849
Largest movements
Assets
- Cash +€17,947
up €17,947 (+18.8%), from €95,314 to €113,260
mainly Net result for the year (+€47,201) and Other debts (+€15,696)
Equity and liabilities
- Debts after one year -€19,548
down €19,548 (-14.3%), from €136,544 to €116,996
- Reserves +€18,446
up €18,446 (+10.0%), from €184,136 to €202,582
- Other debts +€15,696
new in 2025: €15,696
- Tax, wage and social debts +€5,158
up €5,158 (+53.4%), from €9,662 to €14,820
Income statement
- Purchases and services -€3,205
down €3,205 (-2.5%), from €127,594 to €124,389
- Gross operating margin +€2,405
up €2,405 (+3.4%), from €70,434 to €72,839
- Financial charges -€864
down €864 (-19.4%), from €4,443 to €3,579
- Financial income -€853
down €853 (-47.4%), from €1,800 to €947
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€44,910
Gross operating margin
+€2,405
Depreciation
-€592
Other operating charges
-€26
Financial income
-€853
Financial charges
+€864
Taxes
+€492
Result 2025
€47,201
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€68,701
Investment
-€2,770
Financing
-€47,984
Cash 2024
€95,314
From operations (derived)
+€68,701
Net result for the year
+€47,201
Depreciation
+€3,857
Smaller working-capital items
+€38
Trade debts
-€3,249
Tax, wage and social debts
+€5,158
Other debts
+€15,696
Investment (derived)
-€2,770
Investment in fixed assets (net)
-€2,467
Current investments
-€303
Financing
-€47,984
Debts after one year
-€19,548
Current portion of long-term debt
+€319
Contributions, distributions and other
-€28,755
Cash 2025
€113,260
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €353,390 | €370,239 | +€16,849 | +4.8% |
| Fixed assets | 21/28 | €228,992 | €227,602 | -€1,390 | -0.6% |
| Tangible fixed assets | 22/27 | €228,742 | €227,352 | -€1,390 | -0.6% |
| Land and buildings | 22 | €219,273 | €218,759 | -€514 | -0.2% |
| Plant, machinery and equipment | 23 | €3,251 | €4,235 | +€984 | +30.3% |
| Furniture and vehicles | 24 | €6,218 | €4,358 | -€1,860 | -29.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €124,398 | €142,637 | +€18,239 | +14.7% |
| Amounts receivable within one year | 40/41 | €2,394 | €2,315 | -€79 | -3.3% |
| Trade receivables | 40 | €121 | €33 | -€88 | -73.0% |
| Other amounts receivable | 41 | €2,273 | €2,282 | +€9 | +0.4% |
| Current investments | 50/53 | €26,057 | €26,360 | +€303 | +1.2% |
| Cash at bank and in hand | 54/58 | €95,314 | €113,260 | +€17,947 | +18.8% |
| Deferred charges and accrued income | 490/1 | €634 | €702 | +€68 | +10.8% |
| Total equity and liabilities | 10/49 | €353,390 | €370,239 | +€16,849 | +4.8% |
| Equity | 10/15 | €184,686 | €203,132 | +€18,446 | +10.0% |
| Contributions | 10/11 | €550 | €550 | = | 0.0% |
| Reserves | 13 | €184,136 | €202,582 | +€18,446 | +10.0% |
| Distributable reserves | 133 | €184,136 | €202,582 | +€18,446 | +10.0% |
| Amounts payable | 17/49 | €168,704 | €167,107 | -€1,597 | -0.9% |
| Amounts payable after more than one year | 17 | €136,544 | €116,996 | -€19,548 | -14.3% |
| Financial debts | 170/4 | €136,544 | €116,996 | -€19,548 | -14.3% |
| Amounts payable within one year | 42/48 | €32,160 | €50,084 | +€17,924 | +55.7% |
| Current portion of amounts payable after more than one year | 42 | €19,229 | €19,548 | +€319 | +1.7% |
| Trade debts | 44 | €3,269 | €20 | -€3,249 | -99.4% |
| Suppliers | 440/4 | €3,269 | €20 | -€3,249 | -99.4% |
| Taxes, remuneration and social security | 45 | €9,662 | €14,820 | +€5,158 | +53.4% |
| Taxes | 450/3 | €9,662 | €14,820 | +€5,158 | +53.4% |
| Other amounts payable | 47/48 | - | €15,696 | +€15,696 | |
| Accrued charges and deferred income | 492/3 | - | €27 | +€27 | |
| Goods, raw materials, services and sundry goods | 60/61 | €127,594 | €124,389 | -€3,205 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,265 | €3,857 | +€592 | +18.1% |
| Other operating charges | 640/8 | €863 | €888 | +€26 | +3.0% |
| Gross operating margin | 9900 | €70,434 | €72,839 | +€2,405 | +3.4% |
| Operating profit (loss) | 9901 | €66,306 | €68,094 | +€1,788 | +2.7% |
| Financial income | 75/76B | €1,800 | €947 | -€853 | -47.4% |
| Recurring financial income | 75 | €1,800 | €947 | -€853 | -47.4% |
| Financial charges | 65/66B | €4,443 | €3,579 | -€864 | -19.4% |
| Recurring financial charges | 65 | €4,443 | €3,579 | -€864 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €63,663 | €65,462 | +€1,799 | +2.8% |
| Income taxes | 67/77 | €18,753 | €18,261 | -€492 | -2.6% |
| Profit (loss) for the period | 9904 | €44,910 | €47,201 | +€2,291 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,910 | €47,201 | +€2,291 | +5.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.