DELOOR: 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.
DELOOR
Largest movements
- Cash -€82,938
down €82,938 (-67.1%), from €123,679 to €40,741
mainly Other debts (-€90,751) and Contributions, distributions and other (-€38,631)
- Receivables within one year -€15,081
down €15,081 (-42.3%), from €35,610 to €20,530
of which Trade receivables: -€13,426
- Deferred charges and accrued income +€2,286
up €2,286 (+77.0%), from €2,970 to €5,255
- Other debts -€90,751
down €90,751 (-68.8%), from €131,924 to €41,172
- Tax, wage and social debts -€14,276
down €14,276 (-47.1%), from €30,303 to €16,027
- Reserves +€10,000
new in 2025: €10,000
- Gross operating margin -€3,142
down €3,142 (-4.6%), from €67,700 to €64,559
- Taxes -€845
down €845 (-6.0%), from €14,013 to €13,168
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 | €166,991 | €71,390 | -€95,601 | -57.2% |
| Fixed assets | 21/28 | €4,732 | €4,864 | +€132 | +2.8% |
| Tangible fixed assets | 22/27 | €4,732 | €4,864 | +€132 | +2.8% |
| Plant, machinery and equipment | 23 | €4,632 | €3,138 | -€1,494 | -32.3% |
| Furniture and vehicles | 24 | €101 | €1,726 | +€1,626 | +1613.6% |
| Current assets | 29/58 | €162,259 | €66,526 | -€95,733 | -59.0% |
| Amounts receivable within one year | 40/41 | €35,610 | €20,530 | -€15,081 | -42.3% |
| Trade receivables | 40 | €32,123 | €18,697 | -€13,426 | -41.8% |
| Other amounts receivable | 41 | €3,487 | €1,832 | -€1,655 | -47.5% |
| Cash at bank and in hand | 54/58 | €123,679 | €40,741 | -€82,938 | -67.1% |
| Deferred charges and accrued income | 490/1 | €2,970 | €5,255 | +€2,286 | +77.0% |
| Total equity and liabilities | 10/49 | €166,991 | €71,390 | -€95,601 | -57.2% |
| Equity | 10/15 | €2,500 | €12,500 | +€10,000 | +400.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €10,000 | +€10,000 | |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Amounts payable | 17/49 | €164,491 | €58,890 | -€105,601 | -64.2% |
| Amounts payable within one year | 42/48 | €164,491 | €58,890 | -€105,601 | -64.2% |
| Trade debts | 44 | €2,264 | €1,691 | -€573 | -25.3% |
| Suppliers | 440/4 | €2,264 | €1,691 | -€573 | -25.3% |
| Taxes, remuneration and social security | 45 | €30,303 | €16,027 | -€14,276 | -47.1% |
| Taxes | 450/3 | €30,303 | €16,027 | -€14,276 | -47.1% |
| Other amounts payable | 47/48 | €131,924 | €41,172 | -€90,751 | -68.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,436 | €1,873 | +€437 | +30.4% |
| Other operating charges | 640/8 | €227 | €233 | +€6 | +2.6% |
| Gross operating margin | 9900 | €67,700 | €64,559 | -€3,142 | -4.6% |
| Operating profit (loss) | 9901 | €66,037 | €62,453 | -€3,584 | -5.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -95.8% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -95.8% |
| Financial charges | 65/66B | €650 | €654 | +€4 | +0.6% |
| Recurring financial charges | 65 | €650 | €654 | +€4 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €65,388 | €61,799 | -€3,589 | -5.5% |
| Income taxes | 67/77 | €14,013 | €13,168 | -€845 | -6.0% |
| Profit (loss) for the period | 9904 | €51,375 | €48,631 | -€2,744 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,375 | €48,631 | -€2,744 | -5.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.