DELNESTE DELPHINE: 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.
DELNESTE DELPHINE
Largest movements
- Tangible fixed assets -€15,998
down €15,998 (-51.1%), from €31,317 to €15,319
of which Furniture and vehicles: -€14,168
- Receivables within one year +€6,812
up €6,812 (+56.0%), from €12,176 to €18,988
of which Trade receivables: +€6,274
- Cash +€3,278
up €3,278 (+618%), from €531 to €3,809
mainly Net result for the year (+€16,789) and Depreciation (+€16,426)
- Deferred charges and accrued income +€1,507
up €1,507 (+522%), from €289 to €1,796
- Other debts -€5,231
down €5,231 (-26.3%), from €19,918 to €14,687
- Tax, wage and social debts +€5,167
up €5,167 (+261%), from €1,981 to €7,148
of which Taxes: +€5,114
- Profit (loss) carried forward +€4,889
up €4,889, from -€4,876 to €13
- Current portion of long-term debt -€4,655
down €4,655 (-49.9%), from €9,332 to €4,677
- Debts after one year -€3,876
no longer reported in 2025 (was €3,876)
- Gross operating margin +€28,633
up €28,633 (+220%), from €13,037 to €41,669
- Taxes +€6,971
up €6,971 (+2,326%), from €300 to €7,271
- Depreciation +€2,286
up €2,286 (+16.2%), from €14,140 to €16,426
- Financial charges -€487
down €487 (-50.1%), from €973 to €486
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 | €44,312 | €39,911 | -€4,401 | -9.9% |
| Fixed assets | 21/28 | €31,317 | €15,319 | -€15,998 | -51.1% |
| Tangible fixed assets | 22/27 | €31,317 | €15,319 | -€15,998 | -51.1% |
| Plant, machinery and equipment | 23 | €9,099 | €7,269 | -€1,830 | -20.1% |
| Furniture and vehicles | 24 | €22,218 | €8,050 | -€14,168 | -63.8% |
| Current assets | 29/58 | €12,995 | €24,593 | +€11,598 | +89.2% |
| Amounts receivable within one year | 40/41 | €12,176 | €18,988 | +€6,812 | +56.0% |
| Trade receivables | 40 | €6,782 | €13,055 | +€6,274 | +92.5% |
| Other amounts receivable | 41 | €5,394 | €5,933 | +€539 | +10.0% |
| Cash at bank and in hand | 54/58 | €531 | €3,809 | +€3,278 | +618% |
| Deferred charges and accrued income | 490/1 | €289 | €1,796 | +€1,507 | +522% |
| Total equity and liabilities | 10/49 | €44,312 | €39,911 | -€4,401 | -9.9% |
| Equity | 10/15 | €8,624 | €12,913 | +€4,289 | +49.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €12,500 | €11,900 | -€600 | -4.8% |
| Distributable reserves | 133 | €12,500 | €11,900 | -€600 | -4.8% |
| Profit (loss) carried forward | 14 | -€4,876 | €13 | +€4,889 | |
| Amounts payable | 17/49 | €35,688 | €26,998 | -€8,689 | -24.3% |
| Amounts payable after more than one year | 17 | €3,876 | - | -€3,876 | |
| Financial debts | 170/4 | €3,876 | - | -€3,876 | |
| Amounts payable within one year | 42/48 | €31,812 | €26,998 | -€4,813 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €9,332 | €4,677 | -€4,655 | -49.9% |
| Trade debts | 44 | €581 | €486 | -€95 | -16.3% |
| Suppliers | 440/4 | €581 | €486 | -€95 | -16.3% |
| Taxes, remuneration and social security | 45 | €1,981 | €7,148 | +€5,167 | +261% |
| Taxes | 450/3 | - | €5,114 | +€5,114 | |
| Remuneration and social security | 454/9 | €1,981 | €2,034 | +€53 | +2.7% |
| Other amounts payable | 47/48 | €19,918 | €14,687 | -€5,231 | -26.3% |
| Remuneration, social security and pensions | 62 | - | €73 | +€73 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,140 | €16,426 | +€2,286 | +16.2% |
| Other operating charges | 640/8 | €640 | €625 | -€15 | -2.4% |
| Gross operating margin | 9900 | €13,037 | €41,669 | +€28,633 | +220% |
| Operating profit (loss) | 9901 | -€1,743 | €24,545 | +€26,289 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €973 | €486 | -€487 | -50.1% |
| Recurring financial charges | 65 | €973 | €486 | -€487 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,716 | €24,059 | +€26,776 | |
| Income taxes | 67/77 | €300 | €7,271 | +€6,971 | +2,326% |
| Profit (loss) for the period | 9904 | -€3,016 | €16,789 | +€19,805 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,016 | €16,789 | +€19,805 |
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 25 October 2026 via checked.be.