DELPERDANGE: 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.
DELPERDANGE
Largest movements
- Tangible fixed assets -€18,975
down €18,975 (-2.6%), from €716,045 to €697,070
- Other debts -€629,363
down €629,363 (-99.8%), from €630,544 to €1,181
- Debts after one year +€603,000
new in 2025: €603,000
- Current portion of long-term debt +€25,349
new in 2025: €25,349
- Profit (loss) carried forward -€23,939
down €23,939 (-149.5%), from -€16,018 to -€39,957
- Turnover -€43,548
no longer reported in 2025 (was €43,548)
- Purchases and services -€17,529
no longer reported in 2025 (was €17,529)
- Other operating charges +€11,397
up €11,397 (+2200.2%), from €518 to €11,915
- Financial charges -€9,295
down €9,295 (-35.2%), from €26,413 to €17,118
of which Non-recurring financial charges: -€10,446
- Gross operating margin -€7,511
down €7,511 (-23.5%), from €31,963 to €24,452
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 | €726,554 | €701,601 | -€24,953 | -3.4% |
| Formation expenses | 20 | €1,495 | €1,113 | -€382 | -25.6% |
| Fixed assets | 21/28 | €716,045 | €697,070 | -€18,975 | -2.6% |
| Tangible fixed assets | 22/27 | €716,045 | €697,070 | -€18,975 | -2.6% |
| Land and buildings | 22 | €716,045 | €697,070 | -€18,975 | -2.6% |
| Current assets | 29/58 | €9,014 | €3,418 | -€5,596 | -62.1% |
| Amounts receivable within one year | 40/41 | €1,587 | - | -€1,587 | |
| Trade receivables | 40 | €1,587 | - | -€1,587 | |
| Cash at bank and in hand | 54/58 | €6,216 | €2,148 | -€4,068 | -65.4% |
| Deferred charges and accrued income | 490/1 | €1,211 | €1,270 | +€59 | +4.9% |
| Total equity and liabilities | 10/49 | €726,554 | €701,601 | -€24,953 | -3.4% |
| Equity | 10/15 | €96,010 | €72,071 | -€23,939 | -24.9% |
| Contributions | 10/11 | €112,028 | €112,028 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,018 | -€39,957 | -€23,939 | -149.5% |
| Amounts payable | 17/49 | €630,544 | €629,530 | -€1,014 | -0.2% |
| Amounts payable after more than one year | 17 | - | €603,000 | +€603,000 | |
| Other amounts payable | 178/9 | - | €603,000 | +€603,000 | |
| Amounts payable within one year | 42/48 | €630,544 | €26,530 | -€604,014 | -95.8% |
| Current portion of amounts payable after more than one year | 42 | - | €25,349 | +€25,349 | |
| Other amounts payable | 47/48 | €630,544 | €1,181 | -€629,363 | -99.8% |
| Turnover | 70 | €43,548 | - | -€43,548 | |
| Non-recurring operating income | 76A | €5,945 | - | -€5,945 | |
| Goods, raw materials, services and sundry goods | 60/61 | €17,529 | - | -€17,529 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,050 | €19,357 | -€1,693 | -8.0% |
| Other operating charges | 640/8 | €518 | €11,915 | +€11,397 | +2200.2% |
| Gross operating margin | 9900 | €31,963 | €24,452 | -€7,511 | -23.5% |
| Operating profit (loss) | 9901 | €10,395 | -€6,820 | -€17,215 | |
| Financial charges | 65/66B | €26,413 | €17,118 | -€9,295 | -35.2% |
| Recurring financial charges | 65 | €50 | €1,201 | +€1,151 | +2302.0% |
| Non-recurring financial charges | 66B | €26,363 | €15,917 | -€10,446 | -39.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,018 | -€23,938 | -€7,920 | -49.4% |
| Profit (loss) for the period | 9904 | -€16,018 | -€23,938 | -€7,920 | -49.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,018 | -€23,938 | -€7,920 | -49.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.