DELMEDICAL: what changed
DELMEDICAL
Largest movements
- Deferred charges and accrued income +€24,271
up €24,271 (+733%), from €3,310 to €27,581
- Intangible fixed assets -€12,600
down €12,600 (-12.5%), from €100,800 to €88,200
- Receivables within one year -€7,555
down €7,555 (-20.2%), from €37,432 to €29,876
of which Other amounts receivable: -€4,495
- Cash +€5,393
up €5,393 (+5.8%), from €93,674 to €99,067
mainly Net result for the year (+€25,456) and Depreciation (+€15,776)
- Reserves +€25,456
up €25,456 (+20.7%), from €122,719 to €148,176
- Debts after one year -€11,398
down €11,398 (-12.0%), from €94,679 to €83,281
- Tax, wage and social debts -€3,994
down €3,994 (-100%), from €3,994 to €0
- Financial charges +€42,441
up €42,441 (+90.7%), from €46,788 to €89,229
- Gross operating margin +€30,084
up €30,084 (+27.4%), from €109,621 to €139,706
- Taxes -€2,893
down €2,893 (-26.3%), from €10,994 to €8,100
- Financial income -€1,652
down €1,652 (-87.9%), from €1,881 to €228
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €243,467 | €252,657 | +€9,190 | +3.8% |
| Fixed assets | 21/28 | €109,052 | €96,133 | -€12,919 | -11.8% |
| Intangible fixed assets | 21 | €100,800 | €88,200 | -€12,600 | -12.5% |
| Tangible fixed assets | 22/27 | €8,252 | €7,933 | -€319 | -3.9% |
| Plant, machinery and equipment | 23 | - | €1,604 | +€1,604 | |
| Furniture and vehicles | 24 | €8,252 | €6,328 | -€1,923 | -23.3% |
| Current assets | 29/58 | €134,415 | €156,524 | +€22,109 | +16.4% |
| Amounts receivable within one year | 40/41 | €37,432 | €29,876 | -€7,555 | -20.2% |
| Trade receivables | 40 | €3,060 | - | -€3,060 | |
| Other amounts receivable | 41 | €34,372 | €29,876 | -€4,495 | -13.1% |
| Cash at bank and in hand | 54/58 | €93,674 | €99,067 | +€5,393 | +5.8% |
| Deferred charges and accrued income | 490/1 | €3,310 | €27,581 | +€24,271 | +733% |
| Total equity and liabilities | 10/49 | €243,467 | €252,657 | +€9,190 | +3.8% |
| Equity | 10/15 | €127,719 | €153,176 | +€25,456 | +19.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €122,719 | €148,176 | +€25,456 | +20.7% |
| Distributable reserves | 133 | €122,719 | €148,176 | +€25,456 | +20.7% |
| Amounts payable | 17/49 | €115,748 | €99,481 | -€16,266 | -14.1% |
| Amounts payable after more than one year | 17 | €94,679 | €83,281 | -€11,398 | -12.0% |
| Financial debts | 170/4 | €94,679 | €83,281 | -€11,398 | -12.0% |
| Amounts payable within one year | 42/48 | €21,069 | €16,201 | -€4,868 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €10,969 | €11,398 | +€429 | +3.9% |
| Trade debts | 44 | €5,306 | €4,803 | -€504 | -9.5% |
| Suppliers | 440/4 | €5,306 | €4,803 | -€504 | -9.5% |
| Taxes, remuneration and social security | 45 | €3,994 | €0 | -€3,994 | -100% |
| Taxes | 450/3 | €3,994 | €0 | -€3,994 | -100% |
| Other amounts payable | 47/48 | €800 | €0 | -€800 | -100% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,957 | €15,776 | +€818 | +5.5% |
| Other operating charges | 640/8 | €158 | €1,373 | +€1,215 | +770% |
| Gross operating margin | 9900 | €109,621 | €139,706 | +€30,084 | +27.4% |
| Operating profit (loss) | 9901 | €94,506 | €122,557 | +€28,051 | +29.7% |
| Financial income | 75/76B | €1,881 | €228 | -€1,652 | -87.9% |
| Recurring financial income | 75 | €1,881 | €228 | -€1,652 | -87.9% |
| Financial charges | 65/66B | €46,788 | €89,229 | +€42,441 | +90.7% |
| Recurring financial charges | 65 | €46,788 | €89,229 | +€42,441 | +90.7% |
| Profit (loss) for the period before taxes | 9903 | €49,599 | €33,557 | -€16,042 | -32.3% |
| Income taxes | 67/77 | €10,994 | €8,100 | -€2,893 | -26.3% |
| Profit (loss) for the period | 9904 | €38,605 | €25,456 | -€13,149 | -34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,605 | €25,456 | -€13,149 | -34.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.