Delonit: 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.
Delonit
Largest movements
- Receivables within one year -€10,669
down €10,669 (-46.5%), from €22,935 to €12,265
of which Trade receivables: -€10,804
- Cash +€5,678
up €5,678 (+20.1%), from €28,211 to €33,889
mainly Accrued charges and deferred income (+€49,098) and Depreciation (+€27,903)
- Intangible fixed assets +€4,376
new in 2025: €4,376
- Deferred charges and accrued income +€3,046
up €3,046 (+97.1%), from €3,138 to €6,184
- Accrued charges and deferred income +€49,098
up €49,098 (+5683.7%), from €864 to €49,962
- Trade debts -€35,422
down €35,422 (-92.0%), from €38,495 to €3,073
- Debts after one year -€19,976
down €19,976 (-27.6%), from €72,302 to €52,326
of which Financial debts: -€16,620
- Profit (loss) carried forward +€14,692
up €14,692 (+89.3%), from -€16,461 to -€1,769
- Current portion of long-term debt -€2,840
down €2,840 (-6.6%), from €42,816 to €39,976
- Gross operating margin +€17,509
up €17,509 (+33.6%), from €52,167 to €69,676
- Financial charges +€3,706
up €3,706 (+828.8%), from €447 to €4,153
- Other operating charges -€2,729
down €2,729 (-58.6%), from €4,660 to €1,932
- Depreciation +€2,717
up €2,717 (+10.8%), from €25,186 to €27,903
- Staff costs +€1,578
up €1,578 (+9.3%), from €17,000 to €18,579
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 | €214,830 | €218,134 | +€3,304 | +1.5% |
| Fixed assets | 21/28 | €159,485 | €164,504 | +€5,019 | +3.1% |
| Intangible fixed assets | 21 | - | €4,376 | +€4,376 | |
| Tangible fixed assets | 22/27 | €159,485 | €160,128 | +€643 | +0.4% |
| Land and buildings | 22 | €1,102 | €947 | -€156 | -14.1% |
| Plant, machinery and equipment | 23 | €138,462 | €129,882 | -€8,580 | -6.2% |
| Furniture and vehicles | 24 | - | €10,710 | +€10,710 | |
| Other tangible fixed assets | 26 | €19,921 | €18,590 | -€1,331 | -6.7% |
| Current assets | 29/58 | €55,345 | €53,630 | -€1,715 | -3.1% |
| Stocks and contracts in progress | 3 | €1,061 | €1,292 | +€231 | +21.7% |
| Stocks | 30/36 | €1,061 | €1,292 | +€231 | +21.7% |
| Amounts receivable within one year | 40/41 | €22,935 | €12,265 | -€10,669 | -46.5% |
| Trade receivables | 40 | €22,935 | €12,131 | -€10,804 | -47.1% |
| Other amounts receivable | 41 | - | €134 | +€134 | |
| Cash at bank and in hand | 54/58 | €28,211 | €33,889 | +€5,678 | +20.1% |
| Deferred charges and accrued income | 490/1 | €3,138 | €6,184 | +€3,046 | +97.1% |
| Total equity and liabilities | 10/49 | €214,830 | €218,134 | +€3,304 | +1.5% |
| Equity | 10/15 | €47,350 | €62,042 | +€14,692 | +31.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €57,611 | €57,611 | = | 0.0% |
| Distributable reserves | 133 | €57,611 | €57,611 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,461 | -€1,769 | +€14,692 | +89.3% |
| Amounts payable | 17/49 | €167,481 | €156,093 | -€11,388 | -6.8% |
| Amounts payable after more than one year | 17 | €72,302 | €52,326 | -€19,976 | -27.6% |
| Financial debts | 170/4 | €50,918 | €34,298 | -€16,620 | -32.6% |
| Other amounts payable | 178/9 | €21,384 | €18,028 | -€3,356 | -15.7% |
| Amounts payable within one year | 42/48 | €94,315 | €53,804 | -€40,511 | -43.0% |
| Current portion of amounts payable after more than one year | 42 | €42,816 | €39,976 | -€2,840 | -6.6% |
| Trade debts | 44 | €38,495 | €3,073 | -€35,422 | -92.0% |
| Suppliers | 440/4 | €38,495 | €3,073 | -€35,422 | -92.0% |
| Taxes, remuneration and social security | 45 | €9,254 | €6,505 | -€2,749 | -29.7% |
| Taxes | 450/3 | €8,511 | €5,167 | -€3,344 | -39.3% |
| Remuneration and social security | 454/9 | €743 | €1,338 | +€595 | +80.2% |
| Other amounts payable | 47/48 | €3,750 | €4,250 | +€500 | +13.3% |
| Accrued charges and deferred income | 492/3 | €864 | €49,962 | +€49,098 | +5683.7% |
| Remuneration, social security and pensions | 62 | €17,000 | €18,579 | +€1,578 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,186 | €27,903 | +€2,717 | +10.8% |
| Other operating charges | 640/8 | €4,660 | €1,932 | -€2,729 | -58.6% |
| Gross operating margin | 9900 | €52,167 | €69,676 | +€17,509 | +33.6% |
| Operating profit (loss) | 9901 | €5,321 | €21,263 | +€15,943 | +299.6% |
| Financial income | 75/76B | €871 | €1,085 | +€214 | +24.6% |
| Recurring financial income | 75 | €871 | €1,085 | +€214 | +24.6% |
| Financial charges | 65/66B | €447 | €4,153 | +€3,706 | +828.8% |
| Recurring financial charges | 65 | €447 | €4,153 | +€3,706 | +828.8% |
| Profit (loss) for the period before taxes | 9903 | €5,744 | €18,195 | +€12,451 | +216.8% |
| Income taxes | 67/77 | €2,461 | €3,503 | +€1,042 | +42.3% |
| Profit (loss) for the period | 9904 | €3,284 | €14,692 | +€11,409 | +347.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,284 | €14,692 | +€11,409 | +347.4% |
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 12 October 2026 via checked.be.