DELSTE: 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.
DELSTE
Largest movements
- Tangible fixed assets -€4,729
down €4,729 (-4.7%), from €100,927 to €96,198
- Debts after one year -€4,800
down €4,800 (-5.3%), from €91,360 to €86,560
- Profit (loss) carried forward +€2,075
up €2,075 (+11.5%), from -€18,107 to -€16,032
- Current portion of long-term debt -€1,200
down €1,200 (-16.7%), from €7,200 to €6,000
- Gross operating margin -€484
down €484 (-5.7%), from €8,537 to €8,053
- Turnover -€158
down €158 (-1.5%), from €10,687 to €10,529
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 | €101,028 | €97,024 | -€4,004 | -4.0% |
| Fixed assets | 21/28 | €100,927 | €96,198 | -€4,729 | -4.7% |
| Tangible fixed assets | 22/27 | €100,927 | €96,198 | -€4,729 | -4.7% |
| Land and buildings | 22 | €100,927 | €96,198 | -€4,729 | -4.7% |
| Current assets | 29/58 | €101 | €826 | +€725 | +717.6% |
| Cash at bank and in hand | 54/58 | €101 | €826 | +€725 | +717.6% |
| Total equity and liabilities | 10/49 | €101,028 | €97,024 | -€4,004 | -4.0% |
| Equity | 10/15 | €1,893 | €3,968 | +€2,075 | +109.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,107 | -€16,032 | +€2,075 | +11.5% |
| Amounts payable | 17/49 | €99,135 | €93,056 | -€6,079 | -6.1% |
| Amounts payable after more than one year | 17 | €91,360 | €86,560 | -€4,800 | -5.3% |
| Financial debts | 170/4 | €91,360 | €86,560 | -€4,800 | -5.3% |
| Amounts payable within one year | 42/48 | €7,200 | €6,000 | -€1,200 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €7,200 | €6,000 | -€1,200 | -16.7% |
| Accrued charges and deferred income | 492/3 | €575 | €496 | -€79 | -13.7% |
| Turnover | 70 | €10,687 | €10,529 | -€158 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,729 | €4,729 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,188 | €1,225 | +€38 | +3.2% |
| Gross operating margin | 9900 | €8,537 | €8,053 | -€484 | -5.7% |
| Operating profit (loss) | 9901 | €2,621 | €2,099 | -€522 | -19.9% |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,597 | €2,075 | -€522 | -20.1% |
| Profit (loss) for the period | 9904 | €2,597 | €2,075 | -€522 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,597 | €2,075 | -€522 | -20.1% |
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 28 September 2026 via checked.be.