DELMID: 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.
DELMID
Largest movements
- Tangible fixed assets +€19,256
up €19,256 (+132.8%), from €14,504 to €33,760
of which Furniture and vehicles: +€19,347
- Receivables within one year -€11,029
down €11,029 (-13.9%), from €79,323 to €68,294
of which Trade receivables: -€10,757
- Cash +€8,372
up €8,372 (+146.4%), from €5,720 to €14,093
mainly Trade debts (+€21,821) and Receivables within one year (+€11,029)
- Trade debts +€21,821
up €21,821 (+77.4%), from €28,191 to €50,012
- Other debts -€9,853
down €9,853 (-93.4%), from €10,550 to €696
- Profit (loss) carried forward +€7,371
up €7,371 (+18.4%), from €40,164 to €47,535
- Tax, wage and social debts -€2,248
down €2,248 (-14.3%), from €15,745 to €13,497
of which Taxes: -€2,197
- Purchases and services +€142,073
up €142,073 (+20.5%), from €694,213 to €836,285
- Turnover +€120,147
up €120,147 (+16.2%), from €739,895 to €860,042
- Gross operating margin -€21,925
down €21,925 (-48.0%), from €45,682 to €23,757
- Depreciation -€14,306
down €14,306 (-59.8%), from €23,908 to €9,602
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 | €99,650 | €116,741 | +€17,091 | +17.2% |
| Fixed assets | 21/28 | €14,504 | €33,760 | +€19,256 | +132.8% |
| Tangible fixed assets | 22/27 | €14,504 | €33,760 | +€19,256 | +132.8% |
| Plant, machinery and equipment | 23 | €2,068 | €2,602 | +€534 | +25.8% |
| Furniture and vehicles | 24 | €7,905 | €27,252 | +€19,347 | +244.8% |
| Other tangible fixed assets | 26 | €4,531 | €3,906 | -€625 | -13.8% |
| Current assets | 29/58 | €85,146 | €82,981 | -€2,165 | -2.5% |
| Amounts receivable within one year | 40/41 | €79,323 | €68,294 | -€11,029 | -13.9% |
| Trade receivables | 40 | €76,406 | €65,649 | -€10,757 | -14.1% |
| Other amounts receivable | 41 | €2,917 | €2,645 | -€272 | -9.3% |
| Cash at bank and in hand | 54/58 | €5,720 | €14,093 | +€8,372 | +146.4% |
| Deferred charges and accrued income | 490/1 | €103 | €594 | +€491 | +478.4% |
| Total equity and liabilities | 10/49 | €99,650 | €116,741 | +€17,091 | +17.2% |
| Equity | 10/15 | €45,164 | €52,535 | +€7,371 | +16.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,164 | €47,535 | +€7,371 | +18.4% |
| Amounts payable | 17/49 | €54,486 | €64,206 | +€9,720 | +17.8% |
| Amounts payable within one year | 42/48 | €54,486 | €64,206 | +€9,720 | +17.8% |
| Trade debts | 44 | €28,191 | €50,012 | +€21,821 | +77.4% |
| Suppliers | 440/4 | €28,191 | €50,012 | +€21,821 | +77.4% |
| Taxes, remuneration and social security | 45 | €15,745 | €13,497 | -€2,248 | -14.3% |
| Taxes | 450/3 | €5,745 | €3,548 | -€2,197 | -38.2% |
| Remuneration and social security | 454/9 | €10,000 | €9,949 | -€51 | -0.5% |
| Other amounts payable | 47/48 | €10,550 | €696 | -€9,853 | -93.4% |
| Turnover | 70 | €739,895 | €860,042 | +€120,147 | +16.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €694,213 | €836,285 | +€142,073 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,908 | €9,602 | -€14,306 | -59.8% |
| Other operating charges | 640/8 | €585 | €72 | -€513 | -87.6% |
| Gross operating margin | 9900 | €45,682 | €23,757 | -€21,925 | -48.0% |
| Operating profit (loss) | 9901 | €21,189 | €14,083 | -€7,106 | -33.5% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €1,808 | €3,163 | +€1,355 | +74.9% |
| Recurring financial charges | 65 | €1,808 | €3,163 | +€1,355 | +74.9% |
| Profit (loss) for the period before taxes | 9903 | €19,391 | €10,919 | -€8,471 | -43.7% |
| Income taxes | 67/77 | €5,745 | €3,548 | -€2,197 | -38.2% |
| Profit (loss) for the period | 9904 | €13,645 | €7,371 | -€6,274 | -46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,645 | €7,371 | -€6,274 | -46.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.