DELOS MANAGEMENT SRL: 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.
DELOS MANAGEMENT SRL
Largest movements
- Tangible fixed assets +€8,284
up €8,284 (+85.9%), from €9,645 to €17,929
of which Furniture and vehicles: +€9,349
- Receivables within one year -€4,318
down €4,318 (-18.8%), from €22,930 to €18,612
of which Trade receivables: -€4,318
- Profit (loss) carried forward +€16,348
up €16,348 (+62.6%), from €26,136 to €42,484
- Other debts -€6,831
down €6,831 (-51.1%), from €13,358 to €6,527
- Tax, wage and social debts -€2,890
down €2,890 (-21.0%), from €13,750 to €10,860
- Short-term financial debts -€1,839
down €1,839 (-7.6%), from €24,204 to €22,366
- Gross operating margin +€21,970
up €21,970 (+3,792%), from €579 to €22,549
- Taxes -€3,000
no longer reported in 2025 (was €3,000)
- Financial charges +€1,337
up €1,337 (+149%), from €899 to €2,236
- Depreciation +€271
up €271 (+11.0%), from €2,465 to €2,735
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,575 | €86,541 | +€3,966 | +4.8% |
| Fixed assets | 21/28 | €9,645 | €17,929 | +€8,284 | +85.9% |
| Tangible fixed assets | 22/27 | €9,645 | €17,929 | +€8,284 | +85.9% |
| Plant, machinery and equipment | 23 | €2,212 | €1,422 | -€790 | -35.7% |
| Furniture and vehicles | 24 | €5,041 | €14,391 | +€9,349 | +185% |
| Other tangible fixed assets | 26 | €2,392 | €2,117 | -€275 | -11.5% |
| Current assets | 29/58 | €72,930 | €68,612 | -€4,318 | -5.9% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,930 | €18,612 | -€4,318 | -18.8% |
| Trade receivables | 40 | €22,905 | €18,587 | -€4,318 | -18.9% |
| Other amounts receivable | 41 | €25 | €25 | = | 0.0% |
| Total equity and liabilities | 10/49 | €82,575 | €86,541 | +€3,966 | +4.8% |
| Equity | 10/15 | €29,136 | €45,484 | +€16,348 | +56.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,136 | €42,484 | +€16,348 | +62.6% |
| Amounts payable | 17/49 | €53,439 | €41,057 | -€12,382 | -23.2% |
| Amounts payable within one year | 42/48 | €53,439 | €41,057 | -€12,382 | -23.2% |
| Financial debts | 43 | €24,204 | €22,366 | -€1,839 | -7.6% |
| Other loans | 439 | €24,204 | €22,366 | -€1,839 | -7.6% |
| Trade debts | 44 | €2,127 | €1,305 | -€822 | -38.7% |
| Suppliers | 440/4 | €2,127 | €1,305 | -€822 | -38.7% |
| Taxes, remuneration and social security | 45 | €13,750 | €10,860 | -€2,890 | -21.0% |
| Taxes | 450/3 | €13,750 | €10,860 | -€2,890 | -21.0% |
| Other amounts payable | 47/48 | €13,358 | €6,527 | -€6,831 | -51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,465 | €2,735 | +€271 | +11.0% |
| Other operating charges | 640/8 | €1,274 | €1,390 | +€117 | +9.2% |
| Gross operating margin | 9900 | €579 | €22,549 | +€21,970 | +3,792% |
| Operating profit (loss) | 9901 | -€3,159 | €18,424 | +€21,583 | |
| Financial income | 75/76B | €11 | €161 | +€150 | +1,389% |
| Recurring financial income | 75 | €11 | €161 | +€150 | +1,389% |
| Financial charges | 65/66B | €899 | €2,236 | +€1,337 | +149% |
| Recurring financial charges | 65 | €899 | €2,236 | +€1,337 | +149% |
| Profit (loss) for the period before taxes | 9903 | -€4,047 | €16,348 | +€20,395 | |
| Income taxes | 67/77 | €3,000 | - | -€3,000 | |
| Profit (loss) for the period | 9904 | -€7,047 | €16,348 | +€23,395 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,047 | €16,348 | +€23,395 |
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 28 October 2026 via checked.be.