DELOMID: 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.
DELOMID
Largest movements
- Current investments +€500,000
new in 2025: €500,000
- Cash -€471,326
down €471,326 (-58.8%), from €801,356 to €330,030
mainly Current investments (-€500,000) and Receivables within one year (-€360,221)
- Receivables within one year +€360,221
up €360,221 (+156%), from €230,733 to €590,954
of which Other amounts receivable: +€182,585
- Tangible fixed assets -€25,909
down €25,909 (-7.0%), from €368,224 to €342,315
of which Land and buildings: -€19,679
- Trade debts +€353,318
up €353,318 (+39.3%), from €898,063 to €1.3m
- Debts after one year -€25,424
down €25,424 (-10.1%), from €250,655 to €225,231
- Gross operating margin -€171,036
down €171,036 (-53.4%), from €320,130 to €149,094
- Staff costs -€86,268
down €86,268 (-49.6%), from €173,988 to €87,720
- Taxes -€17,437
down €17,437 (-56.1%), from €31,084 to €13,647
- Financial charges -€5,779
down €5,779 (-36.6%), from €15,781 to €10,002
- Depreciation -€4,513
down €4,513 (-14.3%), from €31,560 to €27,047
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 | €1,602,412 | €1,964,296 | +€361,884 | +22.6% |
| Fixed assets | 21/28 | €369,009 | €343,312 | -€25,697 | -7.0% |
| Tangible fixed assets | 22/27 | €368,224 | €342,315 | -€25,909 | -7.0% |
| Land and buildings | 22 | €352,175 | €332,496 | -€19,679 | -5.6% |
| Furniture and vehicles | 24 | €16,049 | €9,819 | -€6,230 | -38.8% |
| Financial fixed assets | 28 | €785 | €997 | +€212 | +27.0% |
| Current assets | 29/58 | €1,233,403 | €1,620,984 | +€387,581 | +31.4% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €230,733 | €590,954 | +€360,221 | +156% |
| Trade receivables | 40 | €132,286 | €309,922 | +€177,636 | +134% |
| Other amounts receivable | 41 | €98,447 | €281,032 | +€182,585 | +185% |
| Current investments | 50/53 | - | €500,000 | +€500,000 | |
| Cash at bank and in hand | 54/58 | €801,356 | €330,030 | -€471,326 | -58.8% |
| Deferred charges and accrued income | 490/1 | €1,314 | - | -€1,314 | |
| Total equity and liabilities | 10/49 | €1,602,412 | €1,964,296 | +€361,884 | +22.6% |
| Equity | 10/15 | €361,524 | €377,262 | +€15,738 | +4.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €353,464 | €369,202 | +€15,738 | +4.5% |
| Amounts payable | 17/49 | €1,240,888 | €1,587,034 | +€346,146 | +27.9% |
| Amounts payable after more than one year | 17 | €250,655 | €225,231 | -€25,424 | -10.1% |
| Financial debts | 170/4 | €250,655 | €225,231 | -€25,424 | -10.1% |
| Amounts payable within one year | 42/48 | €990,233 | €1,361,803 | +€371,570 | +37.5% |
| Current portion of amounts payable after more than one year | 42 | €22,014 | €26,683 | +€4,669 | +21.2% |
| Trade debts | 44 | €898,063 | €1,251,381 | +€353,318 | +39.3% |
| Suppliers | 440/4 | €898,063 | €1,251,381 | +€353,318 | +39.3% |
| Taxes, remuneration and social security | 45 | €70,156 | €81,544 | +€11,388 | +16.2% |
| Taxes | 450/3 | €40,809 | €79,334 | +€38,525 | +94.4% |
| Remuneration and social security | 454/9 | €29,347 | €2,210 | -€27,137 | -92.5% |
| Other amounts payable | 47/48 | - | €2,195 | +€2,195 | |
| Remuneration, social security and pensions | 62 | €173,988 | €87,720 | -€86,268 | -49.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,560 | €27,047 | -€4,513 | -14.3% |
| Other operating charges | 640/8 | €6,419 | €4,478 | -€1,941 | -30.2% |
| Non-recurring operating charges | 66A | - | €733 | +€733 | |
| Gross operating margin | 9900 | €320,130 | €149,094 | -€171,036 | -53.4% |
| Operating profit (loss) | 9901 | €108,163 | €29,116 | -€79,047 | -73.1% |
| Financial income | 75/76B | €8,442 | €10,271 | +€1,829 | +21.7% |
| Recurring financial income | 75 | €8,442 | €10,271 | +€1,829 | +21.7% |
| Financial charges | 65/66B | €15,781 | €10,002 | -€5,779 | -36.6% |
| Recurring financial charges | 65 | €15,781 | €10,002 | -€5,779 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €100,824 | €29,385 | -€71,439 | -70.9% |
| Income taxes | 67/77 | €31,084 | €13,647 | -€17,437 | -56.1% |
| Profit (loss) for the period | 9904 | €69,740 | €15,738 | -€54,002 | -77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €69,740 | €15,738 | -€54,002 | -77.4% |
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 17 October 2026 via checked.be.