DELLE: 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.
DELLE
Largest movements
- Cash +€41,531
up €41,531 (+43.1%), from €96,335 to €137,865
mainly Net result for the year (+€25,581) and Receivables within one year (+€9,060)
- Receivables within one year -€9,060
down €9,060 (-98.1%), from €9,231 to €171
of which Other amounts receivable: -€8,586
- Reserves +€25,000
up €25,000 (+36.9%), from €67,680 to €92,680
of which Distributable reserves: +€25,000
- Tax, wage and social debts +€5,902
up €5,902 (+354%), from €1,666 to €7,568
of which Taxes: +€4,761
- Other debts +€2,159
new in 2025: €2,159
- Gross operating margin +€32,692
up €32,692, from -€10,801 to €21,891
- Taxes +€11,859
up €11,859 (+2,571%), from €461 to €12,320
- Financial income +€2,660
up €2,660 (+18.8%), from €14,166 to €16,826
of which Financial income: +€1,563
- Other operating charges -€746
down €746 (-52.5%), from €1,421 to €675
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 | €107,136 | €141,607 | +€34,471 | +32.2% |
| Current assets | 29/58 | €107,136 | €141,607 | +€34,471 | +32.2% |
| Stocks and contracts in progress | 3 | €154 | €778 | +€623 | +405% |
| Stocks | 30/36 | €154 | €778 | +€623 | +405% |
| Amounts receivable within one year | 40/41 | €9,231 | €171 | -€9,060 | -98.1% |
| Trade receivables | 40 | €473 | - | -€473 | |
| Other amounts receivable | 41 | €8,757 | €171 | -€8,586 | -98.0% |
| Cash at bank and in hand | 54/58 | €96,335 | €137,865 | +€41,531 | +43.1% |
| Deferred charges and accrued income | 490/1 | €1,416 | €2,793 | +€1,376 | +97.2% |
| Total equity and liabilities | 10/49 | €107,136 | €141,607 | +€34,471 | +32.2% |
| Equity | 10/15 | €104,969 | €130,550 | +€25,581 | +24.4% |
| Contributions | 10/11 | €28,500 | €28,500 | = | 0.0% |
| Reserves | 13 | €67,680 | €92,680 | +€25,000 | +36.9% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €48,930 | €73,930 | +€25,000 | +51.1% |
| Profit (loss) carried forward | 14 | €8,788 | €9,370 | +€581 | +6.6% |
| Amounts payable | 17/49 | €2,167 | €11,057 | +€8,890 | +410% |
| Amounts payable within one year | 42/48 | €2,167 | €11,056 | +€8,889 | +410% |
| Trade debts | 44 | €501 | €1,329 | +€828 | +165% |
| Suppliers | 440/4 | €501 | €1,329 | +€828 | +165% |
| Taxes, remuneration and social security | 45 | €1,666 | €7,568 | +€5,902 | +354% |
| Taxes | 450/3 | €1,666 | €6,427 | +€4,761 | +286% |
| Remuneration and social security | 454/9 | - | €1,141 | +€1,141 | |
| Other amounts payable | 47/48 | - | €2,159 | +€2,159 | |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Other operating charges | 640/8 | €1,421 | €675 | -€746 | -52.5% |
| Gross operating margin | 9900 | -€10,801 | €21,891 | +€32,692 | |
| Operating profit (loss) | 9901 | -€12,222 | €21,216 | +€33,438 | |
| Financial income | 75/76B | €14,166 | €16,826 | +€2,660 | +18.8% |
| Recurring financial income | 75 | €19 | €1,582 | +€1,563 | +8,450% |
| Non-recurring financial income | 76B | €14,147 | €15,244 | +€1,097 | +7.8% |
| Financial charges | 65/66B | €110 | €141 | +€31 | +27.8% |
| Recurring financial charges | 65 | €110 | €141 | +€31 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | €1,833 | €37,901 | +€36,068 | +1,967% |
| Income taxes | 67/77 | €461 | €12,320 | +€11,859 | +2,571% |
| Profit (loss) for the period | 9904 | €1,372 | €25,581 | +€24,209 | +1,765% |
| Profit (loss) for the period to be appropriated | 9905 | €1,372 | €25,581 | +€24,209 | +1,765% |
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 14 October 2026 via checked.be.