DELPHIS: what changed
DELPHIS
Largest movements
- Cash +€9,467
up €9,467 (+4.5%), from €211,525 to €220,992
mainly Accrued charges and deferred income (+€1.2m)
- Accrued charges and deferred income +€1.2m
up €1.2m (+72,231%), from €1,722 to €1.2m
- Debts after one year -€739,084
down €739,084 (-1.4%), from €51.6m to €50.9m
- Profit (loss) carried forward -€493,036
down €493,036 (-1.0%), from -€51.4m to -€51.9m
- Financial charges -€219,646
down €219,646 (-30.2%), from €726,856 to €507,210
- Financial income +€25,001
up €25,001 (+381,111%), from €7 to €25,007
- Purchases and services -€20,847
no longer reported in 2025 (was €20,847)
- Gross operating margin +€10,534
up €10,534 (+50.5%), from -€20,847 to -€10,313
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €288,966 | €298,433 | +€9,467 | +3.3% |
| Fixed assets | 21/28 | €77,441 | €77,441 | = | 0.0% |
| Financial fixed assets | 28 | €77,441 | €77,441 | = | 0.0% |
| Current assets | 29/58 | €211,525 | €220,992 | +€9,467 | +4.5% |
| Cash at bank and in hand | 54/58 | €211,525 | €220,992 | +€9,467 | +4.5% |
| Total equity and liabilities | 10/49 | €288,966 | €298,433 | +€9,467 | +3.3% |
| Equity | 10/15 | -€51,337,697 | -€51,830,733 | -€493,036 | -1.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,399,197 | -€51,892,233 | -€493,036 | -1.0% |
| Amounts payable | 17/49 | €51,626,664 | €52,129,166 | +€502,503 | +1.0% |
| Amounts payable after more than one year | 17 | €51,622,493 | €50,883,409 | -€739,084 | -1.4% |
| Financial debts | 170/4 | €51,622,493 | €50,883,409 | -€739,084 | -1.4% |
| Amounts payable within one year | 42/48 | €2,448 | - | -€2,448 | |
| Trade debts | 44 | €2,448 | - | -€2,448 | |
| Suppliers | 440/4 | €2,448 | - | -€2,448 | |
| Accrued charges and deferred income | 492/3 | €1,722 | €1,245,757 | +€1.2m | +72,231% |
| Goods, raw materials, services and sundry goods | 60/61 | €20,847 | - | -€20,847 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€20,847 | -€10,313 | +€10,534 | +50.5% |
| Operating profit (loss) | 9901 | -€21,353 | -€10,833 | +€10,520 | +49.3% |
| Financial income | 75/76B | €7 | €25,007 | +€25,001 | +381,111% |
| Recurring financial income | 75 | €7 | €25,007 | +€25,001 | +381,111% |
| Financial charges | 65/66B | €726,856 | €507,210 | -€219,646 | -30.2% |
| Recurring financial charges | 65 | €726,856 | €507,210 | -€219,646 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | -€748,202 | -€493,036 | +€255,166 | +34.1% |
| Profit (loss) for the period | 9904 | -€748,202 | -€493,036 | +€255,166 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€748,202 | -€493,036 | +€255,166 | +34.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.