DELLENDOC: 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.
DELLENDOC
Largest movements
- Cash +€3,701
up €3,701 (+35.2%), from €10,502 to €14,203
mainly Net result for the year (+€8,966) and Depreciation (+€1,584)
- Receivables within one year +€3,119
up €3,119 (+213.1%), from €1,464 to €4,583
- Tangible fixed assets +€1,254
up €1,254 (+105.1%), from €1,193 to €2,447
of which Furniture and vehicles: +€1,865
- Reserves +€8,107
up €8,107 (+128.1%), from €6,330 to €14,437
- Trade debts -€1,640
down €1,640 (-58.9%), from €2,786 to €1,146
- Tax, wage and social debts +€1,469
up €1,469 (+78.2%), from €1,877 to €3,346
- Gross operating margin +€2,057
up €2,057 (+16.4%), from €12,541 to €14,598
- Taxes +€740
up €740 (+23.1%), from €3,209 to €3,949
- Depreciation -€618
down €618 (-28.1%), from €2,203 to €1,584
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 | €13,658 | €21,653 | +€7,995 | +58.5% |
| Formation expenses | 20 | €103 | - | -€103 | |
| Fixed assets | 21/28 | €1,193 | €2,447 | +€1,254 | +105.1% |
| Tangible fixed assets | 22/27 | €1,193 | €2,447 | +€1,254 | +105.1% |
| Plant, machinery and equipment | 23 | €901 | €290 | -€611 | -67.9% |
| Furniture and vehicles | 24 | €292 | €2,157 | +€1,865 | +638.5% |
| Current assets | 29/58 | €12,362 | €19,206 | +€6,844 | +55.4% |
| Amounts receivable within one year | 40/41 | €1,464 | €4,583 | +€3,119 | +213.1% |
| Trade receivables | 40 | €1,464 | €4,583 | +€3,119 | +213.1% |
| Cash at bank and in hand | 54/58 | €10,502 | €14,203 | +€3,701 | +35.2% |
| Deferred charges and accrued income | 490/1 | €395 | €419 | +€23 | +5.9% |
| Total equity and liabilities | 10/49 | €13,658 | €21,653 | +€7,995 | +58.5% |
| Equity | 10/15 | €6,830 | €14,937 | +€8,107 | +118.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €6,330 | €14,437 | +€8,107 | +128.1% |
| Distributable reserves | 133 | €6,330 | €14,437 | +€8,107 | +128.1% |
| Amounts payable | 17/49 | €6,828 | €6,716 | -€112 | -1.6% |
| Amounts payable within one year | 42/48 | €6,828 | €6,716 | -€112 | -1.6% |
| Trade debts | 44 | €2,786 | €1,146 | -€1,640 | -58.9% |
| Suppliers | 440/4 | €2,786 | €1,146 | -€1,640 | -58.9% |
| Taxes, remuneration and social security | 45 | €1,877 | €3,346 | +€1,469 | +78.2% |
| Taxes | 450/3 | €1,877 | €3,346 | +€1,469 | +78.2% |
| Other amounts payable | 47/48 | €2,165 | €2,224 | +€59 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,203 | €1,584 | -€618 | -28.1% |
| Gross operating margin | 9900 | €12,541 | €14,598 | +€2,057 | +16.4% |
| Operating profit (loss) | 9901 | €10,339 | €13,014 | +€2,675 | +25.9% |
| Financial charges | 65/66B | €0 | €99 | +€99 | +988500.0% |
| Recurring financial charges | 65 | €0 | €99 | +€99 | +988500.0% |
| Profit (loss) for the period before taxes | 9903 | €10,339 | €12,915 | +€2,577 | +24.9% |
| Income taxes | 67/77 | €3,209 | €3,949 | +€740 | +23.1% |
| Profit (loss) for the period | 9904 | €7,130 | €8,966 | +€1,836 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,130 | €8,966 | +€1,836 | +25.8% |
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 4 October 2026 via checked.be.