DELSALLE: 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.
DELSALLE
Largest movements
- Cash -€13,316
down €13,316 (-62.0%), from €21,493 to €8,177
mainly Net result for the year (-€13,229) and Investment in fixed assets (net) (-€12,920)
- Tangible fixed assets +€5,937
up €5,937 (+53.9%), from €11,008 to €16,945
of which Plant, machinery and equipment: +€8,769
- Financial fixed assets +€2,487
up €2,487 (+1381.7%), from €180 to €2,667
- Receivables within one year +€1,498
up €1,498 (+11.7%), from €12,773 to €14,271
- Other debts +€15,465
new in 2024: €15,465
- Profit (loss) carried forward -€13,229
down €13,229 (-49.3%), from -€26,848 to -€40,077
- Trade debts -€5,888
down €5,888 (-59.2%), from €9,949 to €4,061
- Tax, wage and social debts +€1,199
up €1,199 (+88.7%), from €1,351 to €2,550
of which Taxes: +€1,198
- Purchases and services -€9,642
down €9,642 (-12.8%), from €75,374 to €65,732
- Gross operating margin +€7,580
up €7,580 (+140.5%), from €5,394 to €12,974
- Taxes +€5,382
up €5,382 (+41.1%), from €13,099 to €18,481
- Turnover -€2,062
down €2,062 (-2.6%), from €80,768 to €78,706
- Depreciation -€1,067
down €1,067 (-19.2%), from €5,563 to €4,496
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.
Cash bridge derived
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 | €94,299 | €91,846 | -€2,453 | -2.6% |
| Fixed assets | 21/28 | €11,188 | €19,612 | +€8,424 | +75.3% |
| Tangible fixed assets | 22/27 | €11,008 | €16,945 | +€5,937 | +53.9% |
| Plant, machinery and equipment | 23 | €2,371 | €11,140 | +€8,769 | +369.8% |
| Furniture and vehicles | 24 | €8,637 | €5,805 | -€2,832 | -32.8% |
| Financial fixed assets | 28 | €180 | €2,667 | +€2,487 | +1381.7% |
| Current assets | 29/58 | €83,111 | €72,234 | -€10,877 | -13.1% |
| Stocks and contracts in progress | 3 | €48,658 | €49,589 | +€931 | +1.9% |
| Stocks | 30/36 | €48,658 | €49,589 | +€931 | +1.9% |
| Amounts receivable within one year | 40/41 | €12,773 | €14,271 | +€1,498 | +11.7% |
| Other amounts receivable | 41 | €12,773 | €14,271 | +€1,498 | +11.7% |
| Cash at bank and in hand | 54/58 | €21,493 | €8,177 | -€13,316 | -62.0% |
| Deferred charges and accrued income | 490/1 | €187 | €197 | +€10 | +5.3% |
| Total equity and liabilities | 10/49 | €94,299 | €91,846 | -€2,453 | -2.6% |
| Equity | 10/15 | €82,850 | €69,621 | -€13,229 | -16.0% |
| Contributions | 10/11 | €36,180 | €36,180 | = | 0.0% |
| Capital | 10 | €36,180 | €36,180 | = | 0.0% |
| Issued capital | 100 | €36,180 | €36,180 | = | 0.0% |
| Reserves | 13 | €73,518 | €73,518 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,617 | €3,617 | = | 0.0% |
| Legal reserve | 130 | €3,617 | €3,617 | = | 0.0% |
| Distributable reserves | 133 | €69,901 | €69,901 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,848 | -€40,077 | -€13,229 | -49.3% |
| Provisions and deferred taxes | 16 | €149 | €149 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €149 | €149 | = | 0.0% |
| Other liabilities and charges | 164/5 | €149 | €149 | = | 0.0% |
| Amounts payable | 17/49 | €11,300 | €22,076 | +€10,776 | +95.4% |
| Amounts payable within one year | 42/48 | €11,300 | €22,076 | +€10,776 | +95.4% |
| Trade debts | 44 | €9,949 | €4,061 | -€5,888 | -59.2% |
| Suppliers | 440/4 | €9,949 | €4,061 | -€5,888 | -59.2% |
| Taxes, remuneration and social security | 45 | €1,351 | €2,550 | +€1,199 | +88.7% |
| Taxes | 450/3 | €534 | €1,732 | +€1,198 | +224.3% |
| Remuneration and social security | 454/9 | €817 | €818 | +€1 | +0.1% |
| Other amounts payable | 47/48 | - | €15,465 | +€15,465 | |
| Turnover | 70 | €80,768 | €78,706 | -€2,062 | -2.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €75,374 | €65,732 | -€9,642 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,563 | €4,496 | -€1,067 | -19.2% |
| Other operating charges | 640/8 | €1,473 | €2,109 | +€636 | +43.2% |
| Gross operating margin | 9900 | €5,394 | €12,974 | +€7,580 | +140.5% |
| Operating profit (loss) | 9901 | -€1,642 | €6,369 | +€8,011 | |
| Financial income | 75/76B | €29 | - | -€29 | |
| Recurring financial income | 75 | €29 | - | -€29 | |
| Financial charges | 65/66B | €1,007 | €1,117 | +€110 | +10.9% |
| Recurring financial charges | 65 | €1,007 | €1,117 | +€110 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,620 | €5,252 | +€7,872 | |
| Income taxes | 67/77 | €13,099 | €18,481 | +€5,382 | +41.1% |
| Profit (loss) for the period | 9904 | -€15,719 | -€13,229 | +€2,490 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,719 | -€13,229 | +€2,490 | +15.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.