Dellifr: 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.
Dellifr
Largest movements
- Tangible fixed assets -€12,302
down €12,302 (-58.9%), from €20,888 to €8,586
of which Furniture and vehicles: -€14,290
- Receivables within one year +€10,433
up €10,433 (+695%), from €1,500 to €11,933
of which Trade receivables: +€11,928
- Cash -€6,174
down €6,174 (-9.3%), from €66,140 to €59,966
mainly Contributions, distributions and other (-€26,889) and Trade debts (-€11,898)
- Deferred charges and accrued income -€1,369
down €1,369 (-52.6%), from €2,602 to €1,233
- Other debts +€14,644
up €14,644 (+51.2%), from €28,594 to €43,239
- Trade debts -€11,898
down €11,898 (-85.2%), from €13,970 to €2,071
- Current portion of long-term debt -€8,762
down €8,762 (-66.5%), from €13,183 to €4,420
- Debts after one year -€4,420
down €4,420 (-100%), from €4,420 to €0
- Tax, wage and social debts +€1,067
up €1,067 (+12.4%), from €8,600 to €9,667
of which Taxes: +€1,211
- Gross operating margin +€9,934
up €9,934 (+23.7%), from €41,951 to €51,885
- Taxes +€2,295
up €2,295 (+37.4%), from €6,141 to €8,435
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 | €91,130 | €81,718 | -€9,413 | -10.3% |
| Fixed assets | 21/28 | €20,888 | €8,586 | -€12,302 | -58.9% |
| Tangible fixed assets | 22/27 | €20,888 | €8,586 | -€12,302 | -58.9% |
| Furniture and vehicles | 24 | €19,180 | €4,890 | -€14,290 | -74.5% |
| Other tangible fixed assets | 26 | €1,709 | €3,696 | +€1,988 | +116% |
| Current assets | 29/58 | €70,242 | €73,132 | +€2,890 | +4.1% |
| Amounts receivable within one year | 40/41 | €1,500 | €11,933 | +€10,433 | +695% |
| Trade receivables | 40 | - | €11,928 | +€11,928 | |
| Other amounts receivable | 41 | €1,500 | €4 | -€1,496 | -99.7% |
| Cash at bank and in hand | 54/58 | €66,140 | €59,966 | -€6,174 | -9.3% |
| Deferred charges and accrued income | 490/1 | €2,602 | €1,233 | -€1,369 | -52.6% |
| Total equity and liabilities | 10/49 | €91,130 | €81,718 | -€9,413 | -10.3% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €70,670 | €61,258 | -€9,413 | -13.3% |
| Amounts payable after more than one year | 17 | €4,420 | €0 | -€4,420 | -100% |
| Financial debts | 170/4 | €4,420 | €0 | -€4,420 | -100% |
| Amounts payable within one year | 42/48 | €66,250 | €60,767 | -€5,483 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €13,183 | €4,420 | -€8,762 | -66.5% |
| Financial debts | 43 | €1,903 | €1,370 | -€533 | -28.0% |
| Credit institutions | 430/8 | €1,903 | €1,370 | -€533 | -28.0% |
| Trade debts | 44 | €13,970 | €2,071 | -€11,898 | -85.2% |
| Suppliers | 440/4 | €13,970 | €2,071 | -€11,898 | -85.2% |
| Taxes, remuneration and social security | 45 | €8,600 | €9,667 | +€1,067 | +12.4% |
| Taxes | 450/3 | €8,456 | €9,667 | +€1,211 | +14.3% |
| Remuneration and social security | 454/9 | €144 | €0 | -€144 | -100% |
| Other amounts payable | 47/48 | €28,594 | €43,239 | +€14,644 | +51.2% |
| Accrued charges and deferred income | 492/3 | - | €491 | +€491 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,932 | €14,998 | +€65 | +0.4% |
| Other operating charges | 640/8 | €1,397 | €1,368 | -€29 | -2.1% |
| Gross operating margin | 9900 | €41,951 | €51,885 | +€9,934 | +23.7% |
| Operating profit (loss) | 9901 | €25,621 | €35,519 | +€9,897 | +38.6% |
| Financial charges | 65/66B | €331 | €194 | -€137 | -41.3% |
| Recurring financial charges | 65 | €331 | €194 | -€137 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €25,291 | €35,325 | +€10,034 | +39.7% |
| Income taxes | 67/77 | €6,141 | €8,435 | +€2,295 | +37.4% |
| Profit (loss) for the period | 9904 | €19,150 | €26,889 | +€7,739 | +40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,150 | €26,889 | +€7,739 | +40.4% |
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 15 October 2026 via checked.be.