DELQUI DENT: 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.
DELQUI DENT
Largest movements
- Tangible fixed assets +€42,763
up €42,763 (+98.2%), from €43,529 to €86,292
of which Furniture and vehicles: +€45,934
- Cash -€14,625
down €14,625 (-19.8%), from €73,845 to €59,220
mainly Other debts (-€74,043) and Investment in fixed assets (net) (-€64,961)
- Intangible fixed assets -€12,500
down €12,500 (-12.1%), from €102,979 to €90,479
- Other debts -€74,043
down €74,043 (-43.4%), from €170,533 to €96,491
- Profit (loss) carried forward +€48,208
up €48,208 (+127.1%), from €37,940 to €86,148
- Debts after one year +€37,170
up €37,170 (+2796.8%), from €1,329 to €38,499
- Current portion of long-term debt +€3,513
up €3,513 (+44.6%), from €7,882 to €11,395
- Gross operating margin +€20,930
up €20,930 (+26.9%), from €77,817 to €98,747
- Taxes +€4,132
up €4,132 (+45.9%), from €9,010 to €13,141
- Financial charges +€1,326
up €1,326 (+416.2%), from €319 to €1,645
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 | €222,160 | €239,278 | +€17,119 | +7.7% |
| Fixed assets | 21/28 | €146,509 | €176,772 | +€30,263 | +20.7% |
| Intangible fixed assets | 21 | €102,979 | €90,479 | -€12,500 | -12.1% |
| Tangible fixed assets | 22/27 | €43,529 | €86,292 | +€42,763 | +98.2% |
| Plant, machinery and equipment | 23 | €4,097 | €3,426 | -€671 | -16.4% |
| Furniture and vehicles | 24 | €25,605 | €71,539 | +€45,934 | +179.4% |
| Other tangible fixed assets | 26 | €13,827 | €11,327 | -€2,500 | -18.1% |
| Current assets | 29/58 | €75,651 | €62,506 | -€13,145 | -17.4% |
| Cash at bank and in hand | 54/58 | €73,845 | €59,220 | -€14,625 | -19.8% |
| Deferred charges and accrued income | 490/1 | €1,806 | €3,287 | +€1,481 | +82.0% |
| Total equity and liabilities | 10/49 | €222,160 | €239,278 | +€17,119 | +7.7% |
| Equity | 10/15 | €40,940 | €89,148 | +€48,208 | +117.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,940 | €86,148 | +€48,208 | +127.1% |
| Amounts payable | 17/49 | €181,219 | €150,130 | -€31,089 | -17.2% |
| Amounts payable after more than one year | 17 | €1,329 | €38,499 | +€37,170 | +2796.8% |
| Financial debts | 170/4 | €1,329 | €38,499 | +€37,170 | +2796.8% |
| Amounts payable within one year | 42/48 | €179,890 | €111,631 | -€68,259 | -37.9% |
| Current portion of amounts payable after more than one year | 42 | €7,882 | €11,395 | +€3,513 | +44.6% |
| Trade debts | 44 | €465 | €2,603 | +€2,139 | +460.4% |
| Suppliers | 440/4 | €465 | €2,603 | +€2,139 | +460.4% |
| Taxes, remuneration and social security | 45 | €1,010 | €1,141 | +€132 | +13.0% |
| Taxes | 450/3 | €1,010 | €1,141 | +€132 | +13.0% |
| Other amounts payable | 47/48 | €170,533 | €96,491 | -€74,043 | -43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,593 | €34,698 | -€895 | -2.5% |
| Other operating charges | 640/8 | €704 | €1,056 | +€352 | +50.0% |
| Gross operating margin | 9900 | €77,817 | €98,747 | +€20,930 | +26.9% |
| Operating profit (loss) | 9901 | €41,520 | €62,994 | +€21,473 | +51.7% |
| Financial charges | 65/66B | €319 | €1,645 | +€1,326 | +416.2% |
| Recurring financial charges | 65 | €319 | €1,645 | +€1,326 | +416.2% |
| Profit (loss) for the period before taxes | 9903 | €41,202 | €61,349 | +€20,147 | +48.9% |
| Income taxes | 67/77 | €9,010 | €13,141 | +€4,132 | +45.9% |
| Profit (loss) for the period | 9904 | €32,192 | €48,208 | +€16,016 | +49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,192 | €48,208 | +€16,016 | +49.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.