DELPHINE'S QUALITY: 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'S QUALITY
Largest movements
- Receivables within one year +€17,557
up €17,557 (+8.3%), from €210,298 to €227,856
of which Other amounts receivable: +€12,577
- Tangible fixed assets -€9,857
down €9,857 (-5.0%), from €195,507 to €185,650
of which Plant, machinery and equipment: -€6,236
- Debts after one year +€11,759
up €11,759 (+20.5%), from €57,447 to €69,206
- Profit (loss) carried forward -€5,823
down €5,823 (-27.7%), from -€20,996 to -€26,819
- Taxes -€36,528
down €36,528 (-82.2%), from €44,431 to €7,904
- Gross operating margin +€2,593
up €2,593 (+15.6%), from €16,666 to €19,259
- Financial charges -€888
down €888 (-35.5%), from €2,499 to €1,611
- Other operating charges -€302
down €302 (-5.0%), from €6,012 to €5,710
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €408,128 | €415,822 | +€7,694 | +1.9% |
| Fixed assets | 21/28 | €197,807 | €187,950 | -€9,857 | -5.0% |
| Tangible fixed assets | 22/27 | €195,507 | €185,650 | -€9,857 | -5.0% |
| Land and buildings | 22 | €158,776 | €155,155 | -€3,621 | -2.3% |
| Plant, machinery and equipment | 23 | €36,731 | €30,495 | -€6,236 | -17.0% |
| Financial fixed assets | 28 | €2,300 | €2,300 | = | 0.0% |
| Current assets | 29/58 | €210,321 | €227,872 | +€17,551 | +8.3% |
| Amounts receivable within one year | 40/41 | €210,298 | €227,856 | +€17,557 | +8.3% |
| Trade receivables | 40 | €66,708 | €71,688 | +€4,980 | +7.5% |
| Other amounts receivable | 41 | €143,590 | €156,167 | +€12,577 | +8.8% |
| Cash at bank and in hand | 54/58 | €23 | €17 | -€6 | -26.4% |
| Total equity and liabilities | 10/49 | €408,128 | €415,822 | +€7,694 | +1.9% |
| Equity | 10/15 | €167,174 | €161,351 | -€5,823 | -3.5% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €126,197 | €126,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,996 | -€26,819 | -€5,823 | -27.7% |
| Amounts payable | 17/49 | €240,953 | €254,471 | +€13,517 | +5.6% |
| Amounts payable after more than one year | 17 | €57,447 | €69,206 | +€11,759 | +20.5% |
| Other amounts payable | 178/9 | €57,447 | €69,206 | +€11,759 | +20.5% |
| Amounts payable within one year | 42/48 | €174,522 | €176,280 | +€1,758 | +1.0% |
| Trade debts | 44 | €9,713 | €8,671 | -€1,042 | -10.7% |
| Suppliers | 440/4 | €9,713 | €8,671 | -€1,042 | -10.7% |
| Taxes, remuneration and social security | 45 | €164,809 | €167,609 | +€2,800 | +1.7% |
| Taxes | 450/3 | €164,809 | €167,609 | +€2,800 | +1.7% |
| Accrued charges and deferred income | 492/3 | €8,985 | €8,985 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,858 | €9,857 | -€0 | 0.0% |
| Other operating charges | 640/8 | €6,012 | €5,710 | -€302 | -5.0% |
| Gross operating margin | 9900 | €16,666 | €19,259 | +€2,593 | +15.6% |
| Operating profit (loss) | 9901 | €796 | €3,692 | +€2,896 | +364% |
| Financial charges | 65/66B | €2,499 | €1,611 | -€888 | -35.5% |
| Recurring financial charges | 65 | €2,499 | €1,611 | -€888 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,703 | €2,080 | +€3,784 | |
| Income taxes | 67/77 | €44,431 | €7,904 | -€36,528 | -82.2% |
| Profit (loss) for the period | 9904 | -€46,134 | -€5,823 | +€40,311 | +87.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,134 | -€5,823 | +€40,311 | +87.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.