DELPRO SOLUTIONS: what changed
Two fiscal 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.
DELPRO SOLUTIONS
Largest movements
- Receivables within one year -€22,053
down €22,053 (-97.8%), from €22,546 to €493
of which Trade receivables: -€21,666
- Tangible fixed assets -€19,938
down €19,938 (-14.6%), from €136,853 to €116,915
of which Plant, machinery and equipment: -€10,030
- Cash -€9,418
down €9,418 (-82.7%), from €11,386 to €1,968
mainly Net result for the year (-€35,430) and Contributions, distributions and other (-€12,000)
- Profit (loss) carried forward -€47,430
down €47,430 (-49.6%), from €95,627 to €48,197
- Trade debts +€12,687
up €12,687 (+5115.7%), from €248 to €12,935
- Tax, wage and social debts -€7,840
down €7,840 (-98.2%), from €7,984 to €144
- Other debts -€4,575
down €4,575 (-87.5%), from €5,228 to €653
- Debts after one year -€4,250
down €4,250 (-33.3%), from €12,751 to €8,501
- Gross operating margin -€73,257
down €73,257, from €62,828 to -€10,429
- Taxes -€7,840
down €7,840 (-98.2%), from €7,984 to €144
- Depreciation +€1,073
up €1,073 (+5.2%), from €20,556 to €21,629
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.
Cash bridge derived
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 | €171,236 | €119,828 | -€51,408 | -30.0% |
| Fixed assets | 21/28 | €136,853 | €116,915 | -€19,938 | -14.6% |
| Tangible fixed assets | 22/27 | €136,853 | €116,915 | -€19,938 | -14.6% |
| Land and buildings | 22 | €82,323 | €73,048 | -€9,275 | -11.3% |
| Plant, machinery and equipment | 23 | €53,516 | €43,486 | -€10,030 | -18.7% |
| Furniture and vehicles | 24 | €1,014 | €381 | -€633 | -62.4% |
| Current assets | 29/58 | €34,383 | €2,913 | -€31,470 | -91.5% |
| Amounts receivable within one year | 40/41 | €22,546 | €493 | -€22,053 | -97.8% |
| Trade receivables | 40 | €21,666 | - | -€21,666 | |
| Other amounts receivable | 41 | €880 | €493 | -€387 | -44.0% |
| Cash at bank and in hand | 54/58 | €11,386 | €1,968 | -€9,418 | -82.7% |
| Deferred charges and accrued income | 490/1 | €451 | €452 | +€1 | +0.2% |
| Total equity and liabilities | 10/49 | €171,236 | €119,828 | -€51,408 | -30.0% |
| Equity | 10/15 | €140,775 | €93,345 | -€47,430 | -33.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,548 | €26,548 | = | 0.0% |
| Distributable reserves | 133 | €26,548 | €26,548 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,627 | €48,197 | -€47,430 | -49.6% |
| Amounts payable | 17/49 | €30,461 | €26,483 | -€3,978 | -13.1% |
| Amounts payable after more than one year | 17 | €12,751 | €8,501 | -€4,250 | -33.3% |
| Financial debts | 170/4 | €12,751 | €8,501 | -€4,250 | -33.3% |
| Amounts payable within one year | 42/48 | €17,710 | €17,982 | +€272 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €4,250 | €4,250 | = | 0.0% |
| Trade debts | 44 | €248 | €12,935 | +€12,687 | +5115.7% |
| Suppliers | 440/4 | €248 | €12,935 | +€12,687 | +5115.7% |
| Taxes, remuneration and social security | 45 | €7,984 | €144 | -€7,840 | -98.2% |
| Taxes | 450/3 | €7,984 | €144 | -€7,840 | -98.2% |
| Other amounts payable | 47/48 | €5,228 | €653 | -€4,575 | -87.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,556 | €21,629 | +€1,073 | +5.2% |
| Other operating charges | 640/8 | €1,520 | €2,064 | +€544 | +35.8% |
| Gross operating margin | 9900 | €62,828 | -€10,429 | -€73,257 | |
| Operating profit (loss) | 9901 | €40,752 | -€34,122 | -€74,874 | |
| Financial income | 75/76B | €65 | €14 | -€51 | -78.5% |
| Recurring financial income | 75 | €65 | €14 | -€51 | -78.5% |
| Financial charges | 65/66B | €1,430 | €1,178 | -€252 | -17.6% |
| Recurring financial charges | 65 | €1,430 | €1,178 | -€252 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €39,387 | -€35,286 | -€74,673 | |
| Income taxes | 67/77 | €7,984 | €144 | -€7,840 | -98.2% |
| Profit (loss) for the period | 9904 | €31,403 | -€35,430 | -€66,833 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,403 | -€35,430 | -€66,833 |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.