DELPHINE LOUSSE: 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 LOUSSE
Largest movements
- Cash -€94,039
down €94,039 (-45.7%), from €205,653 to €111,614
mainly Contributions, distributions and other (-€116,000) and Other debts (-€56,613)
- Intangible fixed assets -€8,000
down €8,000 (-25.0%), from €32,000 to €24,000
- Tangible fixed assets -€5,847
down €5,847 (-22.2%), from €26,311 to €20,464
of which Other tangible fixed assets: -€5,348
- Receivables within one year -€5,338
down €5,338 (-22.7%), from €23,486 to €18,148
of which Other amounts receivable: -€5,255
- Reserves -€60,000
down €60,000 (-84.7%), from €70,860 to €10,860
of which Distributable reserves: -€61,860
- Other debts -€56,613
down €56,613 (-32.4%), from €175,000 to €118,387
No income-statement line moved by more than 1% of the activity.
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 | €289,321 | €175,985 | -€113,337 | -39.2% |
| Fixed assets | 21/28 | €58,311 | €44,464 | -€13,847 | -23.7% |
| Intangible fixed assets | 21 | €32,000 | €24,000 | -€8,000 | -25.0% |
| Tangible fixed assets | 22/27 | €26,311 | €20,464 | -€5,847 | -22.2% |
| Plant, machinery and equipment | 23 | €1,782 | €1,282 | -€500 | -28.0% |
| Other tangible fixed assets | 26 | €24,529 | €19,181 | -€5,348 | -21.8% |
| Current assets | 29/58 | €231,010 | €131,521 | -€99,489 | -43.1% |
| Amounts receivable within one year | 40/41 | €23,486 | €18,148 | -€5,338 | -22.7% |
| Trade receivables | 40 | €231 | €148 | -€83 | -36.0% |
| Other amounts receivable | 41 | €23,255 | €18,000 | -€5,255 | -22.6% |
| Cash at bank and in hand | 54/58 | €205,653 | €111,614 | -€94,039 | -45.7% |
| Deferred charges and accrued income | 490/1 | €1,871 | €1,759 | -€113 | -6.0% |
| Total equity and liabilities | 10/49 | €289,321 | €175,985 | -€113,337 | -39.2% |
| Equity | 10/15 | €89,539 | €29,812 | -€59,727 | -66.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,860 | €10,860 | -€60,000 | -84.7% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €70,860 | €9,000 | -€61,860 | -87.3% |
| Profit (loss) carried forward | 14 | €79 | €352 | +€273 | +345% |
| Amounts payable | 17/49 | €199,782 | €146,172 | -€53,610 | -26.8% |
| Amounts payable within one year | 42/48 | €199,782 | €145,827 | -€53,955 | -27.0% |
| Trade debts | 44 | €1,356 | €1,420 | +€64 | +4.7% |
| Suppliers | 440/4 | €1,356 | €1,420 | +€64 | +4.7% |
| Taxes, remuneration and social security | 45 | €23,426 | €26,021 | +€2,594 | +11.1% |
| Taxes | 450/3 | €23,426 | €26,021 | +€2,594 | +11.1% |
| Other amounts payable | 47/48 | €175,000 | €118,387 | -€56,613 | -32.4% |
| Accrued charges and deferred income | 492/3 | - | €345 | +€345 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,006 | €13,847 | -€159 | -1.1% |
| Other operating charges | 640/8 | €1,028 | €846 | -€183 | -17.8% |
| Gross operating margin | 9900 | €91,148 | €91,373 | +€225 | +0.2% |
| Operating profit (loss) | 9901 | €76,114 | €76,681 | +€566 | +0.7% |
| Financial income | 75/76B | €157 | €0 | -€157 | -100.0% |
| Recurring financial income | 75 | €157 | €0 | -€157 | -100.0% |
| Financial charges | 65/66B | €430 | €323 | -€107 | -25.0% |
| Recurring financial charges | 65 | €430 | €323 | -€107 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €75,841 | €76,358 | +€517 | +0.7% |
| Income taxes | 67/77 | €19,862 | €20,085 | +€223 | +1.1% |
| Profit (loss) for the period | 9904 | €55,979 | €56,273 | +€294 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,979 | €56,273 | +€294 | +0.5% |
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 31 October 2026 via checked.be.