DELLIA: 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.
DELLIA
Largest movements
- Receivables within one year -€25,034
down €25,034 (-51.7%), from €48,398 to €23,364
- Intangible fixed assets -€6,757
down €6,757 (-5.9%), from €115,177 to €108,421
- Deferred charges and accrued income +€4,823
up €4,823 (+25.0%), from €19,285 to €24,107
- Tangible fixed assets -€4,327
down €4,327 (-31.8%), from €13,616 to €9,289
of which Furniture and vehicles: -€5,314
- Tax, wage and social debts -€33,847
down €33,847 (-67.3%), from €50,275 to €16,428
- Reserves +€8,519
up €8,519 (+12.7%), from €67,200 to €75,719
- Debts after one year -€7,127
down €7,127 (-6.0%), from €119,445 to €112,318
- Financial charges +€7,797
up €7,797 (+224.8%), from €3,468 to €11,266
- Taxes -€2,786
down €2,786 (-29.0%), from €9,607 to €6,821
- Financial income -€1,371
down €1,371 (-27.1%), from €5,053 to €3,682
- Gross operating margin +€1,049
up €1,049 (+2.9%), from €35,723 to €36,771
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 | €267,076 | €237,151 | -€29,925 | -11.2% |
| Fixed assets | 21/28 | €129,394 | €118,310 | -€11,084 | -8.6% |
| Intangible fixed assets | 21 | €115,177 | €108,421 | -€6,757 | -5.9% |
| Tangible fixed assets | 22/27 | €13,616 | €9,289 | -€4,327 | -31.8% |
| Plant, machinery and equipment | 23 | €268 | €1,255 | +€987 | +368.9% |
| Furniture and vehicles | 24 | €13,349 | €8,034 | -€5,314 | -39.8% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €137,682 | €118,841 | -€18,841 | -13.7% |
| Amounts receivable after more than one year | 29 | €70,000 | €70,000 | = | 0.0% |
| Other amounts receivable | 291 | €70,000 | €70,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €48,398 | €23,364 | -€25,034 | -51.7% |
| Other amounts receivable | 41 | €48,398 | €23,364 | -€25,034 | -51.7% |
| Cash at bank and in hand | 54/58 | - | €1,370 | +€1,370 | |
| Deferred charges and accrued income | 490/1 | €19,285 | €24,107 | +€4,823 | +25.0% |
| Total equity and liabilities | 10/49 | €267,076 | €237,151 | -€29,925 | -11.2% |
| Equity | 10/15 | €81,460 | €89,979 | +€8,519 | +10.5% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €67,200 | €75,719 | +€8,519 | +12.7% |
| Distributable reserves | 133 | €67,200 | €75,719 | +€8,519 | +12.7% |
| Amounts payable | 17/49 | €185,615 | €147,172 | -€38,443 | -20.7% |
| Amounts payable after more than one year | 17 | €119,445 | €112,318 | -€7,127 | -6.0% |
| Financial debts | 170/4 | €119,445 | €112,318 | -€7,127 | -6.0% |
| Amounts payable within one year | 42/48 | €66,170 | €34,854 | -€31,317 | -47.3% |
| Current portion of amounts payable after more than one year | 42 | €7,023 | €7,127 | +€104 | +1.5% |
| Financial debts | 43 | €8,228 | €8,746 | +€518 | +6.3% |
| Credit institutions | 430/8 | €8,228 | €8,746 | +€518 | +6.3% |
| Trade debts | 44 | €645 | €2,554 | +€1,909 | +296.1% |
| Suppliers | 440/4 | €645 | €2,554 | +€1,909 | +296.1% |
| Taxes, remuneration and social security | 45 | €50,275 | €16,428 | -€33,847 | -67.3% |
| Taxes | 450/3 | €50,275 | €16,428 | -€33,847 | -67.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,274 | €12,361 | +€87 | +0.7% |
| Other operating charges | 640/8 | €1,561 | €1,487 | -€73 | -4.7% |
| Gross operating margin | 9900 | €35,723 | €36,771 | +€1,049 | +2.9% |
| Operating profit (loss) | 9901 | €21,888 | €22,923 | +€1,035 | +4.7% |
| Financial income | 75/76B | €5,053 | €3,682 | -€1,371 | -27.1% |
| Recurring financial income | 75 | €5,053 | €3,682 | -€1,371 | -27.1% |
| Financial charges | 65/66B | €3,468 | €11,266 | +€7,797 | +224.8% |
| Recurring financial charges | 65 | €3,468 | €11,266 | +€7,797 | +224.8% |
| Profit (loss) for the period before taxes | 9903 | €23,473 | €15,340 | -€8,134 | -34.7% |
| Income taxes | 67/77 | €9,607 | €6,821 | -€2,786 | -29.0% |
| Profit (loss) for the period | 9904 | €13,867 | €8,519 | -€5,348 | -38.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,867 | €8,519 | -€5,348 | -38.6% |
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 5 October 2026 via checked.be.