DELPHINE CLEAN: 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.
DELPHINE CLEAN
Largest movements
- Cash +€8,872
up €8,872 (+6.4%), from €139,287 to €148,159
mainly Net result for the year (+€28,792) and Depreciation (+€8,358)
- Receivables within one year -€6,049
down €6,049 (-33.8%), from €17,909 to €11,860
of which Other amounts receivable: -€7,369
- Tangible fixed assets -€4,958
down €4,958 (-13.1%), from €37,853 to €32,895
of which Furniture and vehicles: -€6,089
- Receivables after one year -€2,667
no longer reported in 2025 (was €2,667)
- Other debts -€28,409
down €28,409 (-93.4%), from €30,423 to €2,014
- Reserves +€27,959
up €27,959 (+17.4%), from €160,303 to €188,262
of which Distributable reserves: +€27,959
- Tax, wage and social debts -€4,523
down €4,523 (-69.8%), from €6,480 to €1,957
of which Remuneration and social security: -€2,845
- Gross operating margin -€30,803
down €30,803 (-35.2%), from €87,448 to €56,645
- Staff costs -€18,621
down €18,621 (-80.4%), from €23,163 to €4,543
- Depreciation +€7,186
up €7,186 (+613%), from €1,172 to €8,358
- Taxes -€5,331
down €5,331 (-27.1%), from €19,678 to €14,348
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
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 | €199,136 | €193,764 | -€5,372 | -2.7% |
| Fixed assets | 21/28 | €37,853 | €32,895 | -€4,958 | -13.1% |
| Tangible fixed assets | 22/27 | €37,853 | €32,895 | -€4,958 | -13.1% |
| Plant, machinery and equipment | 23 | - | €1,131 | +€1,131 | |
| Furniture and vehicles | 24 | €37,853 | €31,763 | -€6,089 | -16.1% |
| Current assets | 29/58 | €161,284 | €160,870 | -€414 | -0.3% |
| Amounts receivable after more than one year | 29 | €2,667 | - | -€2,667 | |
| Other amounts receivable | 291 | €2,667 | - | -€2,667 | |
| Amounts receivable within one year | 40/41 | €17,909 | €11,860 | -€6,049 | -33.8% |
| Trade receivables | 40 | €8,295 | €9,615 | +€1,320 | +15.9% |
| Other amounts receivable | 41 | €9,614 | €2,245 | -€7,369 | -76.6% |
| Cash at bank and in hand | 54/58 | €139,287 | €148,159 | +€8,872 | +6.4% |
| Deferred charges and accrued income | 490/1 | €1,420 | €850 | -€570 | -40.1% |
| Total equity and liabilities | 10/49 | €199,136 | €193,764 | -€5,372 | -2.7% |
| Equity | 10/15 | €161,303 | €189,262 | +€27,959 | +17.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €160,303 | €188,262 | +€27,959 | +17.4% |
| Tax-exempt reserves | 132 | €14,750 | €14,750 | = | 0.0% |
| Distributable reserves | 133 | €145,553 | €173,512 | +€27,959 | +19.2% |
| Amounts payable | 17/49 | €37,833 | €4,502 | -€33,331 | -88.1% |
| Amounts payable within one year | 42/48 | €37,753 | €4,371 | -€33,382 | -88.4% |
| Trade debts | 44 | €579 | €68 | -€511 | -88.2% |
| Suppliers | 440/4 | €579 | €68 | -€511 | -88.2% |
| Advances received on contracts in progress | 46 | €271 | €332 | +€61 | +22.5% |
| Taxes, remuneration and social security | 45 | €6,480 | €1,957 | -€4,523 | -69.8% |
| Taxes | 450/3 | €3,328 | €1,650 | -€1,678 | -50.4% |
| Remuneration and social security | 454/9 | €3,152 | €307 | -€2,845 | -90.3% |
| Other amounts payable | 47/48 | €30,423 | €2,014 | -€28,409 | -93.4% |
| Accrued charges and deferred income | 492/3 | €80 | €131 | +€51 | +63.8% |
| Non-recurring operating income | 76A | €11,000 | - | -€11,000 | |
| Remuneration, social security and pensions | 62 | €23,163 | €4,543 | -€18,621 | -80.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,172 | €8,358 | +€7,186 | +613% |
| Other operating charges | 640/8 | €995 | €645 | -€350 | -35.2% |
| Gross operating margin | 9900 | €87,448 | €56,645 | -€30,803 | -35.2% |
| Operating profit (loss) | 9901 | €62,118 | €43,100 | -€19,018 | -30.6% |
| Financial income | 75/76B | €270 | €110 | -€160 | -59.4% |
| Recurring financial income | 75 | €270 | €110 | -€160 | -59.4% |
| Financial charges | 65/66B | €104 | €70 | -€34 | -32.4% |
| Recurring financial charges | 65 | €104 | €70 | -€34 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €62,284 | €43,139 | -€19,145 | -30.7% |
| Income taxes | 67/77 | €19,678 | €14,348 | -€5,331 | -27.1% |
| Profit (loss) for the period | 9904 | €42,606 | €28,792 | -€13,814 | -32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,606 | €28,792 | -€13,814 | -32.4% |
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 16 October 2026 via checked.be.