Deloudent: what changed
Two fiscal 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.
Deloudent
Largest movements
- Current investments +€25,000
new in 2025: €25,000
- Deferred charges and accrued income -€5,801
down €5,801 (-10.9%), from €53,147 to €47,346
- Receivables within one year +€1,797
up €1,797 (+18.8%), from €9,563 to €11,360
- Reserves +€36,793
up €36,793 (+107.1%), from €34,345 to €71,138
- Other debts -€19,308
down €19,308 (-42.8%), from €45,067 to €25,759
- Accrued charges and deferred income +€1,901
new in 2025: €1,901
- Tax, wage and social debts +€1,709
up €1,709 (+17.4%), from €9,824 to €11,533
- Gross operating margin +€5,624
up €5,624 (+12.2%), from €46,170 to €51,794
- Financial charges +€2,828
new in 2025: €2,828
- Taxes +€971
up €971 (+9.9%), from €9,824 to €10,795
- Depreciation -€810
down €810 (-40.5%), from €2,001 to €1,191
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 | €92,682 | €113,831 | +€21,149 | +22.8% |
| Fixed assets | 21/28 | €1,879 | €2,303 | +€424 | +22.6% |
| Tangible fixed assets | 22/27 | €1,879 | €2,303 | +€424 | +22.6% |
| Plant, machinery and equipment | 23 | €1,879 | €2,303 | +€424 | +22.6% |
| Current assets | 29/58 | €90,803 | €111,528 | +€20,725 | +22.8% |
| Amounts receivable within one year | 40/41 | €9,563 | €11,360 | +€1,797 | +18.8% |
| Trade receivables | 40 | €9,563 | €11,360 | +€1,797 | +18.8% |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €28,094 | €27,822 | -€271 | -1.0% |
| Deferred charges and accrued income | 490/1 | €53,147 | €47,346 | -€5,801 | -10.9% |
| Total equity and liabilities | 10/49 | €92,682 | €113,831 | +€21,149 | +22.8% |
| Equity | 10/15 | €35,345 | €72,138 | +€36,793 | +104.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €34,345 | €71,138 | +€36,793 | +107.1% |
| Distributable reserves | 133 | €34,345 | €71,138 | +€36,793 | +107.1% |
| Amounts payable | 17/49 | €57,337 | €41,693 | -€15,644 | -27.3% |
| Amounts payable within one year | 42/48 | €57,337 | €39,792 | -€17,545 | -30.6% |
| Trade debts | 44 | €2,446 | €2,500 | +€54 | +2.2% |
| Suppliers | 440/4 | €2,446 | €2,500 | +€54 | +2.2% |
| Taxes, remuneration and social security | 45 | €9,824 | €11,533 | +€1,709 | +17.4% |
| Taxes | 450/3 | €9,824 | €11,533 | +€1,709 | +17.4% |
| Other amounts payable | 47/48 | €45,067 | €25,759 | -€19,308 | -42.8% |
| Accrued charges and deferred income | 492/3 | - | €1,901 | +€1,901 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,001 | €1,191 | -€810 | -40.5% |
| Other operating charges | 640/8 | - | €441 | +€441 | |
| Gross operating margin | 9900 | €46,170 | €51,794 | +€5,624 | +12.2% |
| Operating profit (loss) | 9901 | €44,169 | €50,162 | +€5,993 | +13.6% |
| Financial income | 75/76B | - | €254 | +€254 | |
| Recurring financial income | 75 | - | €254 | +€254 | |
| Financial charges | 65/66B | - | €2,828 | +€2,828 | |
| Recurring financial charges | 65 | - | €2,828 | +€2,828 | |
| Profit (loss) for the period before taxes | 9903 | €44,169 | €47,588 | +€3,419 | +7.7% |
| Income taxes | 67/77 | €9,824 | €10,795 | +€971 | +9.9% |
| Profit (loss) for the period | 9904 | €34,345 | €36,793 | +€2,448 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,345 | €36,793 | +€2,448 | +7.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.