DELOMAT: 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.
DELOMAT
Largest movements
- Cash +€41,660
up €41,660 (+66.5%), from €62,683 to €104,342
mainly Receivables after one year (+€40,000) and Net result for the year (+€25,852)
- Receivables after one year -€40,000
down €40,000 (-100%), from €40,000 to €0
of which Trade receivables: -€40,000
- Tangible fixed assets -€18,417
down €18,417 (-27.4%), from €67,322 to €48,905
- Receivables within one year -€11,555
down €11,555 (-85.0%), from €13,599 to €2,044
of which Trade receivables: -€11,100
- Other debts -€31,434
down €31,434 (-66.2%), from €47,506 to €16,072
- Reserves +€10,852
up €10,852 (+10.7%), from €101,370 to €112,222
of which Distributable reserves: +€10,852
- Current portion of long-term debt -€9,466
down €9,466 (-91.6%), from €10,331 to €865
- Gross operating margin -€25,643
down €25,643 (-31.0%), from €82,841 to €57,198
- Taxes -€5,061
down €5,061 (-37.7%), from €13,417 to €8,356
- Depreciation +€3,523
up €3,523 (+19.1%), from €18,486 to €22,009
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 | €184,193 | €155,889 | -€28,304 | -15.4% |
| Fixed assets | 21/28 | €67,322 | €48,905 | -€18,417 | -27.4% |
| Tangible fixed assets | 22/27 | €67,322 | €48,905 | -€18,417 | -27.4% |
| Land and buildings | 22 | €888 | €471 | -€417 | -47.0% |
| Plant, machinery and equipment | 23 | €271 | €90 | -€181 | -66.7% |
| Furniture and vehicles | 24 | €46,939 | €37,882 | -€9,057 | -19.3% |
| Leasing and similar rights | 25 | €19,223 | €10,461 | -€8,762 | -45.6% |
| Current assets | 29/58 | €116,871 | €106,984 | -€9,887 | -8.5% |
| Amounts receivable after more than one year | 29 | €40,000 | €0 | -€40,000 | -100% |
| Trade receivables | 290 | €40,000 | - | -€40,000 | |
| Other amounts receivable | 291 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €13,599 | €2,044 | -€11,555 | -85.0% |
| Trade receivables | 40 | €11,100 | €0 | -€11,100 | -100% |
| Other amounts receivable | 41 | €2,499 | €2,044 | -€455 | -18.2% |
| Cash at bank and in hand | 54/58 | €62,683 | €104,342 | +€41,660 | +66.5% |
| Deferred charges and accrued income | 490/1 | €589 | €598 | +€9 | +1.5% |
| Total equity and liabilities | 10/49 | €184,193 | €155,889 | -€28,304 | -15.4% |
| Equity | 10/15 | €119,970 | €130,822 | +€10,852 | +9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,370 | €112,222 | +€10,852 | +10.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €99,510 | €110,362 | +€10,852 | +10.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €64,222 | €25,067 | -€39,156 | -61.0% |
| Amounts payable after more than one year | 17 | €865 | €0 | -€865 | -100% |
| Financial debts | 170/4 | €865 | €0 | -€865 | -100% |
| Amounts payable within one year | 42/48 | €63,357 | €25,067 | -€38,291 | -60.4% |
| Current portion of amounts payable after more than one year | 42 | €10,331 | €865 | -€9,466 | -91.6% |
| Trade debts | 44 | €2,353 | €3,789 | +€1,436 | +61.0% |
| Suppliers | 440/4 | €2,353 | €3,789 | +€1,436 | +61.0% |
| Taxes, remuneration and social security | 45 | €3,167 | €4,341 | +€1,174 | +37.1% |
| Taxes | 450/3 | €917 | €1,891 | +€974 | +106% |
| Remuneration and social security | 454/9 | €2,250 | €2,450 | +€200 | +8.9% |
| Other amounts payable | 47/48 | €47,506 | €16,072 | -€31,434 | -66.2% |
| Non-recurring operating income | 76A | €15,360 | €0 | -€15,360 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,486 | €22,009 | +€3,523 | +19.1% |
| Other operating charges | 640/8 | €1,202 | €1,265 | +€63 | +5.2% |
| Non-recurring operating charges | 66A | €815 | €0 | -€815 | -100% |
| Gross operating margin | 9900 | €82,841 | €57,198 | -€25,643 | -31.0% |
| Operating profit (loss) | 9901 | €62,339 | €33,925 | -€28,414 | -45.6% |
| Financial income | 75/76B | €800 | €400 | -€400 | -50.0% |
| Recurring financial income | 75 | €800 | €400 | -€400 | -50.0% |
| Financial charges | 65/66B | €297 | €116 | -€181 | -60.8% |
| Recurring financial charges | 65 | €297 | €116 | -€181 | -60.8% |
| Profit (loss) for the period before taxes | 9903 | €62,842 | €34,208 | -€28,633 | -45.6% |
| Income taxes | 67/77 | €13,417 | €8,356 | -€5,061 | -37.7% |
| Profit (loss) for the period | 9904 | €49,424 | €25,852 | -€23,572 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,424 | €25,852 | -€23,572 | -47.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.