DELRUE Manuela: 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.
DELRUE Manuela
Largest movements
- Tangible fixed assets +€49,248
up €49,248 (+2,433%), from €2,024 to €51,272
- Cash +€9,492
up €9,492 (+15,309%), from €62 to €9,554
mainly Debts after one year (+€42,357) and Net result for the year (+€8,963)
- Receivables within one year -€3,884
down €3,884 (-10.1%), from €38,421 to €34,537
- Debts after one year +€42,357
new in 2024: €42,357
- Profit (loss) carried forward +€8,963
up €8,963 (+44.2%), from €20,280 to €29,243
- Trade debts +€2,871
new in 2024: €2,871
- Tax, wage and social debts +€2,355
up €2,355 (+225%), from €1,046 to €3,401
- Short-term financial debts -€1,690
down €1,690 (-15.2%), from €11,121 to €9,431
- Purchases and services -€128,638
no longer reported in 2024 (was €128,638)
- Turnover -€125,854
no longer reported in 2024 (was €125,854)
- Gross operating margin +€18,540
up €18,540, from -€2,784 to €15,756
- Taxes +€3,644
new in 2024: €3,644
- Depreciation +€2,628
up €2,628 (+390%), from €674 to €3,302
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 | €40,507 | €95,363 | +€54,856 | +135% |
| Fixed assets | 21/28 | €2,024 | €51,272 | +€49,248 | +2,433% |
| Tangible fixed assets | 22/27 | €2,024 | €51,272 | +€49,248 | +2,433% |
| Furniture and vehicles | 24 | €2,024 | €51,272 | +€49,248 | +2,433% |
| Current assets | 29/58 | €38,483 | €44,091 | +€5,608 | +14.6% |
| Amounts receivable within one year | 40/41 | €38,421 | €34,537 | -€3,884 | -10.1% |
| Other amounts receivable | 41 | €38,421 | €34,537 | -€3,884 | -10.1% |
| Cash at bank and in hand | 54/58 | €62 | €9,554 | +€9,492 | +15,309% |
| Total equity and liabilities | 10/49 | €40,507 | €95,363 | +€54,856 | +135% |
| Equity | 10/15 | €28,340 | €37,303 | +€8,963 | +31.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,280 | €29,243 | +€8,963 | +44.2% |
| Amounts payable | 17/49 | €12,167 | €58,059 | +€45,892 | +377% |
| Amounts payable after more than one year | 17 | - | €42,357 | +€42,357 | |
| Financial debts | 170/4 | - | €42,357 | +€42,357 | |
| Amounts payable within one year | 42/48 | €12,167 | €15,703 | +€3,536 | +29.1% |
| Financial debts | 43 | €11,121 | €9,431 | -€1,690 | -15.2% |
| Credit institutions | 430/8 | €11,121 | €9,431 | -€1,690 | -15.2% |
| Trade debts | 44 | - | €2,871 | +€2,871 | |
| Suppliers | 440/4 | - | €2,871 | +€2,871 | |
| Taxes, remuneration and social security | 45 | €1,046 | €3,401 | +€2,355 | +225% |
| Taxes | 450/3 | €1,046 | €3,401 | +€2,355 | +225% |
| Turnover | 70 | €125,854 | - | -€125,854 | |
| Goods, raw materials, services and sundry goods | 60/61 | €128,638 | - | -€128,638 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €674 | €3,302 | +€2,628 | +390% |
| Other operating charges | 640/8 | €455 | €897 | +€442 | +97.1% |
| Gross operating margin | 9900 | -€2,784 | €15,756 | +€18,540 | |
| Operating profit (loss) | 9901 | -€3,913 | €11,557 | +€15,470 | |
| Financial income | 75/76B | - | €2,211 | +€2,211 | |
| Recurring financial income | 75 | - | €2,211 | +€2,211 | |
| Financial charges | 65/66B | €335 | €1,161 | +€826 | +247% |
| Recurring financial charges | 65 | €335 | €1,161 | +€826 | +247% |
| Profit (loss) for the period before taxes | 9903 | -€4,248 | €12,607 | +€16,855 | |
| Income taxes | 67/77 | - | €3,644 | +€3,644 | |
| Profit (loss) for the period | 9904 | -€4,248 | €8,963 | +€13,211 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,248 | €8,963 | +€13,211 |
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 14 October 2026 via checked.be.