DELO MANAGEMENT & DEVELOPMENT: 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.
DELO MANAGEMENT & DEVELOPMENT
Largest movements
- Cash -€76,638
down €76,638 (-12.1%), from €634,838 to €558,201
mainly Other debts (-€68,129) and Net result for the year (-€8,592)
- Other debts -€68,129
down €68,129 (-87.9%), from €77,507 to €9,378
- Profit (loss) carried forward -€8,592
down €8,592 (-89.9%), from -€9,562 to -€18,154
- Financial charges -€64,319
down €64,319 (-99.9%), from €64,392 to €74
- Gross operating margin +€3,947
up €3,947 (+25.4%), from -€15,512 to -€11,565
- Taxes +€171
new in 2025: €171
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 | €637,323 | €560,692 | -€76,630 | -12.0% |
| Current assets | 29/58 | €637,323 | €560,692 | -€76,630 | -12.0% |
| Amounts receivable within one year | 40/41 | €1,107 | €1,040 | -€66 | -6.0% |
| Other amounts receivable | 41 | €1,107 | €1,040 | -€66 | -6.0% |
| Cash at bank and in hand | 54/58 | €634,838 | €558,201 | -€76,638 | -12.1% |
| Deferred charges and accrued income | 490/1 | €1,378 | €1,452 | +€73 | +5.3% |
| Total equity and liabilities | 10/49 | €637,323 | €560,692 | -€76,630 | -12.0% |
| Equity | 10/15 | €558,760 | €550,167 | -€8,592 | -1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €549,721 | €549,721 | = | 0.0% |
| Distributable reserves | 133 | €549,721 | €549,721 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,562 | -€18,154 | -€8,592 | -89.9% |
| Amounts payable | 17/49 | €78,563 | €10,525 | -€68,038 | -86.6% |
| Amounts payable within one year | 42/48 | €78,563 | €10,525 | -€68,038 | -86.6% |
| Trade debts | 44 | €1,056 | €1,147 | +€91 | +8.6% |
| Suppliers | 440/4 | €1,056 | €1,147 | +€91 | +8.6% |
| Other amounts payable | 47/48 | €77,507 | €9,378 | -€68,129 | -87.9% |
| Other operating charges | 640/8 | €568 | €543 | -€25 | -4.4% |
| Gross operating margin | 9900 | -€15,512 | -€11,565 | +€3,947 | +25.4% |
| Operating profit (loss) | 9901 | -€16,080 | -€12,108 | +€3,972 | +24.7% |
| Financial income | 75/76B | €3,688 | €3,760 | +€72 | +2.0% |
| Recurring financial income | 75 | €3,688 | €3,760 | +€72 | +2.0% |
| Financial charges | 65/66B | €64,392 | €74 | -€64,319 | -99.9% |
| Recurring financial charges | 65 | €64,392 | €74 | -€64,319 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | -€76,784 | -€8,422 | +€68,362 | +89.0% |
| Income taxes | 67/77 | - | €171 | +€171 | |
| Profit (loss) for the period | 9904 | -€76,784 | -€8,592 | +€68,192 | +88.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€76,784 | -€8,592 | +€68,192 | +88.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.