DELMECO: 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.
DELMECO
Largest movements
- Receivables within one year +€29,308
up €29,308 (+125.7%), from €23,312 to €52,620
of which Other amounts receivable: +€24,667
- Tangible fixed assets -€8,627
down €8,627 (-98.7%), from €8,743 to €117
of which Furniture and vehicles: -€8,346
- Cash +€2,736
up €2,736 (+54.8%), from €4,993 to €7,729
mainly Net result for the year (+€13,674) and Investment in fixed assets (net) (+€8,346)
- Profit (loss) carried forward +€13,674
new in 2025: €13,674
- Tax, wage and social debts +€4,891
up €4,891 (+203.8%), from €2,400 to €7,291
of which Taxes: +€4,695
- Accrued charges and deferred income +€4,223
up €4,223 (+363.9%), from €1,161 to €5,383
- Trade debts +€948
up €948 (+4309.3%), from €22 to €970
- Gross operating margin +€15,304
up €15,304 (+400.2%), from €3,824 to €19,128
- Taxes +€5,091
up €5,091 (+8349.3%), from €61 to €5,152
- Depreciation -€2,163
down €2,163 (-88.5%), from €2,444 to €280
- Financial income +€328
up €328 (+55.2%), from €594 to €921
- Financial charges -€308
down €308 (-88.0%), from €350 to €42
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 | €37,954 | €61,598 | +€23,644 | +62.3% |
| Fixed assets | 21/28 | €8,843 | €217 | -€8,627 | -97.6% |
| Tangible fixed assets | 22/27 | €8,743 | €117 | -€8,627 | -98.7% |
| Plant, machinery and equipment | 23 | €397 | €117 | -€280 | -70.6% |
| Furniture and vehicles | 24 | €8,346 | €0 | -€8,346 | -100.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €29,111 | €61,381 | +€32,271 | +110.9% |
| Amounts receivable within one year | 40/41 | €23,312 | €52,620 | +€29,308 | +125.7% |
| Trade receivables | 40 | €7,194 | €11,834 | +€4,640 | +64.5% |
| Other amounts receivable | 41 | €16,119 | €40,786 | +€24,667 | +153.0% |
| Cash at bank and in hand | 54/58 | €4,993 | €7,729 | +€2,736 | +54.8% |
| Deferred charges and accrued income | 490/1 | €805 | €1,032 | +€227 | +28.2% |
| Total equity and liabilities | 10/49 | €37,954 | €61,598 | +€23,644 | +62.3% |
| Equity | 10/15 | €34,280 | €47,954 | +€13,674 | +39.9% |
| Contributions | 10/11 | €11,155 | €11,155 | = | 0.0% |
| Reserves | 13 | €23,124 | €23,124 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €23,124 | €23,124 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €13,674 | +€13,674 | |
| Amounts payable | 17/49 | €3,674 | €13,644 | +€9,970 | +271.3% |
| Amounts payable within one year | 42/48 | €2,514 | €8,261 | +€5,747 | +228.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €22 | €970 | +€948 | +4309.3% |
| Suppliers | 440/4 | €22 | €970 | +€948 | +4309.3% |
| Taxes, remuneration and social security | 45 | €2,400 | €7,291 | +€4,891 | +203.8% |
| Taxes | 450/3 | €2,187 | €6,882 | +€4,695 | +214.7% |
| Remuneration and social security | 454/9 | €213 | €409 | +€196 | +92.0% |
| Other amounts payable | 47/48 | €92 | €0 | -€92 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,161 | €5,383 | +€4,223 | +363.9% |
| Non-recurring operating income | 76A | - | €10,662 | +€10,662 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,444 | €280 | -€2,163 | -88.5% |
| Other operating charges | 640/8 | €953 | €900 | -€53 | -5.6% |
| Gross operating margin | 9900 | €3,824 | €19,128 | +€15,304 | +400.2% |
| Operating profit (loss) | 9901 | €427 | €17,947 | +€17,520 | +4102.5% |
| Financial income | 75/76B | €594 | €921 | +€328 | +55.2% |
| Recurring financial income | 75 | €594 | €921 | +€328 | +55.2% |
| Financial charges | 65/66B | €350 | €42 | -€308 | -88.0% |
| Recurring financial charges | 65 | €350 | €42 | -€308 | -88.0% |
| Profit (loss) for the period before taxes | 9903 | €671 | €18,826 | +€18,156 | +2706.6% |
| Income taxes | 67/77 | €61 | €5,152 | +€5,091 | +8349.3% |
| Profit (loss) for the period | 9904 | €610 | €13,674 | +€13,064 | +2142.3% |
| Profit (loss) for the period to be appropriated | 9905 | €610 | €13,674 | +€13,064 | +2142.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.