DELME SOLUTIONS: 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.
DELME SOLUTIONS
Largest movements
- Receivables within one year +€13,880
up €13,880, from €0 to €13,880
of which Trade receivables: +€13,880
- Cash +€10,526
up €10,526 (+3,492%), from €301 to €10,827
mainly Net result for the year (+€29,849) and Depreciation (+€11,416)
- Tangible fixed assets -€10,257
down €10,257 (-48.7%), from €21,070 to €10,813
- Profit (loss) carried forward +€29,849
up €29,849, from -€14,279 to €15,569
- Other debts -€19,940
down €19,940 (-40.3%), from €49,479 to €29,539
- Debts after one year -€11,197
down €11,197 (-100%), from €11,197 to €0
- Tax, wage and social debts +€8,447
up €8,447 (+2,635%), from €321 to €8,768
- Trade debts +€8,043
up €8,043 (+773%), from €1,041 to €9,083
- Gross operating margin +€35,081
up €35,081 (+270%), from €12,995 to €48,077
- Taxes +€6,037
up €6,037 (+3,740%), from €161 to €6,198
- Depreciation -€1,174
down €1,174 (-9.3%), from €12,590 to €11,416
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 | €62,371 | €76,656 | +€14,285 | +22.9% |
| Fixed assets | 21/28 | €21,070 | €10,813 | -€10,257 | -48.7% |
| Tangible fixed assets | 22/27 | €21,070 | €10,813 | -€10,257 | -48.7% |
| Furniture and vehicles | 24 | €21,070 | €10,813 | -€10,257 | -48.7% |
| Current assets | 29/58 | €41,301 | €65,844 | +€24,542 | +59.4% |
| Stocks and contracts in progress | 3 | €41,000 | €41,000 | = | 0.0% |
| Stocks | 30/36 | €41,000 | €41,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €0 | €13,880 | +€13,880 | |
| Trade receivables | 40 | - | €13,880 | +€13,880 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €301 | €10,827 | +€10,526 | +3,492% |
| Deferred charges and accrued income | 490/1 | €0 | €137 | +€137 | |
| Total equity and liabilities | 10/49 | €62,371 | €76,656 | +€14,285 | +22.9% |
| Equity | 10/15 | -€11,779 | €18,069 | +€29,849 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,279 | €15,569 | +€29,849 | |
| Amounts payable | 17/49 | €74,151 | €58,587 | -€15,564 | -21.0% |
| Amounts payable after more than one year | 17 | €11,197 | €0 | -€11,197 | -100% |
| Financial debts | 170/4 | €11,197 | €0 | -€11,197 | -100% |
| Amounts payable within one year | 42/48 | €62,953 | €58,587 | -€4,366 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €12,113 | €11,197 | -€916 | -7.6% |
| Trade debts | 44 | €1,041 | €9,083 | +€8,043 | +773% |
| Suppliers | 440/4 | €1,041 | €9,083 | +€8,043 | +773% |
| Taxes, remuneration and social security | 45 | €321 | €8,768 | +€8,447 | +2,635% |
| Taxes | 450/3 | €321 | €8,768 | +€8,447 | +2,635% |
| Other amounts payable | 47/48 | €49,479 | €29,539 | -€19,940 | -40.3% |
| Remuneration, social security and pensions | 62 | €225 | €0 | -€225 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,590 | €11,416 | -€1,174 | -9.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €12,995 | €48,077 | +€35,081 | +270% |
| Operating profit (loss) | 9901 | -€207 | €36,261 | +€36,468 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €354 | €214 | -€140 | -39.5% |
| Recurring financial charges | 65 | €354 | €214 | -€140 | -39.5% |
| Profit (loss) for the period before taxes | 9903 | -€560 | €36,047 | +€36,607 | |
| Income taxes | 67/77 | €161 | €6,198 | +€6,037 | +3,740% |
| Profit (loss) for the period | 9904 | -€722 | €29,849 | +€30,570 | |
| Profit (loss) for the period to be appropriated | 9905 | -€722 | €29,849 | +€30,570 |
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 18 October 2026 via checked.be.