DELLEX: 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.
DELLEX
Largest movements
- Cash +€900,782
up €900,782 (+1589.7%), from €56,663 to €957,445
mainly Other debts (+€466,000) and Net result for the year (+€452,782)
- Receivables within one year -€450,000
no longer reported in 2025 (was €450,000)
- Other debts +€466,000
new in 2025: €466,000
- Financial income +€500,000
new in 2025: €500,000
- Taxes +€45,000
new in 2025: €45,000
- Financial charges -€192
down €192 (-86.5%), from €222 to €30
- Gross operating margin +€67
up €67 (+6.5%), from -€1,036 to -€969
- Other operating charges +€32
up €32 (+2.7%), from €1,187 to €1,219
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 | €1,379,859 | €1,830,641 | +€450,782 | +32.7% |
| Fixed assets | 21/28 | €873,196 | €873,196 | = | 0.0% |
| Financial fixed assets | 28 | €873,196 | €873,196 | = | 0.0% |
| Current assets | 29/58 | €506,663 | €957,445 | +€450,782 | +89.0% |
| Amounts receivable within one year | 40/41 | €450,000 | - | -€450,000 | |
| Other amounts receivable | 41 | €450,000 | - | -€450,000 | |
| Cash at bank and in hand | 54/58 | €56,663 | €957,445 | +€900,782 | +1589.7% |
| Total equity and liabilities | 10/49 | €1,379,859 | €1,830,641 | +€450,782 | +32.7% |
| Equity | 10/15 | €1,332,639 | €1,319,421 | -€13,218 | -1.0% |
| Contributions | 10/11 | €313,840 | €313,840 | = | 0.0% |
| Capital | 10 | €313,840 | €313,840 | = | 0.0% |
| Issued capital | 100 | €313,840 | €313,840 | = | 0.0% |
| Reserves | 13 | €971,980 | €955,980 | -€16,000 | -1.6% |
| Non-distributable reserves | 130/1 | €35,980 | €35,980 | = | 0.0% |
| Reserves not available under the articles | 1311 | €35,980 | €35,980 | = | 0.0% |
| Distributable reserves | 133 | €936,000 | €920,000 | -€16,000 | -1.7% |
| Profit (loss) carried forward | 14 | €46,819 | €49,601 | +€2,782 | +5.9% |
| Amounts payable | 17/49 | €47,220 | €511,220 | +€464,000 | +982.6% |
| Amounts payable within one year | 42/48 | €47,220 | €511,220 | +€464,000 | +982.6% |
| Trade debts | 44 | €220 | €220 | = | 0.0% |
| Suppliers | 440/4 | €220 | €220 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €47,000 | €45,000 | -€2,000 | -4.3% |
| Taxes | 450/3 | €47,000 | €45,000 | -€2,000 | -4.3% |
| Other amounts payable | 47/48 | - | €466,000 | +€466,000 | |
| Other operating charges | 640/8 | €1,187 | €1,219 | +€32 | +2.7% |
| Gross operating margin | 9900 | -€1,036 | -€969 | +€67 | +6.5% |
| Operating profit (loss) | 9901 | -€2,223 | -€2,188 | +€35 | +1.6% |
| Financial income | 75/76B | - | €500,000 | +€500,000 | |
| Recurring financial income | 75 | - | €500,000 | +€500,000 | |
| Financial charges | 65/66B | €222 | €30 | -€192 | -86.5% |
| Recurring financial charges | 65 | €222 | €30 | -€192 | -86.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,445 | €497,782 | +€500,227 | |
| Income taxes | 67/77 | - | €45,000 | +€45,000 | |
| Profit (loss) for the period | 9904 | -€2,445 | €452,782 | +€455,227 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,445 | €452,782 | +€455,227 |
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 12 October 2026 via checked.be.