DELPIERRE AURELIE: 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.
DELPIERRE AURELIE
Largest movements
- Cash +€38,975
up €38,975 (+47.4%), from €82,227 to €121,202
mainly Other debts (+€109,281) and Depreciation (+€19,367)
- Intangible fixed assets -€14,000
down €14,000 (-16.7%), from €84,038 to €70,038
- Receivables within one year -€13,412
no longer reported in 2025 (was €13,412)
- Tangible fixed assets -€5,367
down €5,367 (-66.3%), from €8,095 to €2,728
- Other debts +€109,281
up €109,281 (+113%), from €96,555 to €205,836
- Profit (loss) carried forward -€91,043
down €91,043, from €79,355 to -€11,688
- Trade debts -€8,415
down €8,415 (-56.0%), from €15,014 to €6,600
- Tax, wage and social debts +€7,507
up €7,507 (+163%), from €4,607 to €12,114
- Debts after one year -€5,956
no longer reported in 2025 (was €5,956)
- Financial charges +€20,936
up €20,936 (+49.6%), from €42,169 to €63,105
- Gross operating margin +€12,901
up €12,901 (+21.9%), from €59,023 to €71,923
- Taxes -€1,362
down €1,362 (-85.8%), from €1,588 to €226
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 | €216,622 | €223,818 | +€7,196 | +3.3% |
| Fixed assets | 21/28 | €92,133 | €72,766 | -€19,367 | -21.0% |
| Intangible fixed assets | 21 | €84,038 | €70,038 | -€14,000 | -16.7% |
| Tangible fixed assets | 22/27 | €8,095 | €2,728 | -€5,367 | -66.3% |
| Furniture and vehicles | 24 | €8,095 | €2,728 | -€5,367 | -66.3% |
| Current assets | 29/58 | €124,488 | €151,052 | +€26,564 | +21.3% |
| Amounts receivable within one year | 40/41 | €13,412 | - | -€13,412 | |
| Other amounts receivable | 41 | €13,412 | - | -€13,412 | |
| Cash at bank and in hand | 54/58 | €82,227 | €121,202 | +€38,975 | +47.4% |
| Deferred charges and accrued income | 490/1 | €28,850 | €29,850 | +€1,000 | +3.5% |
| Total equity and liabilities | 10/49 | €216,622 | €223,818 | +€7,196 | +3.3% |
| Equity | 10/15 | €84,355 | -€6,688 | -€91,043 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,355 | -€11,688 | -€91,043 | |
| Amounts payable | 17/49 | €132,267 | €230,506 | +€98,240 | +74.3% |
| Amounts payable after more than one year | 17 | €5,956 | - | -€5,956 | |
| Financial debts | 170/4 | €5,956 | - | -€5,956 | |
| Amounts payable within one year | 42/48 | €126,311 | €230,506 | +€104,196 | +82.5% |
| Current portion of amounts payable after more than one year | 42 | €10,135 | €5,956 | -€4,178 | -41.2% |
| Trade debts | 44 | €15,014 | €6,600 | -€8,415 | -56.0% |
| Suppliers | 440/4 | €15,014 | €6,600 | -€8,415 | -56.0% |
| Taxes, remuneration and social security | 45 | €4,607 | €12,114 | +€7,507 | +163% |
| Taxes | 450/3 | €4,607 | €12,114 | +€7,507 | +163% |
| Other amounts payable | 47/48 | €96,555 | €205,836 | +€109,281 | +113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,242 | €19,367 | +€125 | +0.6% |
| Other operating charges | 640/8 | €263 | €913 | +€650 | +247% |
| Gross operating margin | 9900 | €59,023 | €71,923 | +€12,901 | +21.9% |
| Operating profit (loss) | 9901 | €39,517 | €51,643 | +€12,127 | +30.7% |
| Financial charges | 65/66B | €42,169 | €63,105 | +€20,936 | +49.6% |
| Recurring financial charges | 65 | €42,169 | €63,105 | +€20,936 | +49.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,652 | -€11,462 | -€8,810 | -332% |
| Income taxes | 67/77 | €1,588 | €226 | -€1,362 | -85.8% |
| Profit (loss) for the period | 9904 | -€4,240 | -€11,688 | -€7,448 | -176% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,240 | -€11,688 | -€7,448 | -176% |
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 28 October 2026 via checked.be.