DELUMED: 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.
DELUMED
Largest movements
- Current investments +€129,870
new in 2024: €129,870
- Cash -€90,800
down €90,800 (-74.3%), from €122,212 to €31,413
mainly Current investments (-€129,870) and Receivables after one year (-€46,124)
- Receivables after one year +€46,124
new in 2024: €46,124
- Receivables within one year +€6,250
up €6,250 (+179.4%), from €3,485 to €9,734
- Profit (loss) carried forward +€101,169
up €101,169 (+97.4%), from €103,914 to €205,083
- Tax, wage and social debts -€9,435
down €9,435 (-47.2%), from €19,985 to €10,550
of which Taxes: -€9,435
- Gross operating margin +€40,447
up €40,447 (+45.0%), from €89,845 to €130,291
- Taxes +€12,351
up €12,351 (+80.2%), from €15,409 to €27,760
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 | €135,894 | €225,487 | +€89,593 | +65.9% |
| Fixed assets | 21/28 | €9,982 | €8,080 | -€1,902 | -19.1% |
| Tangible fixed assets | 22/27 | €9,982 | €8,080 | -€1,902 | -19.1% |
| Plant, machinery and equipment | 23 | €2,547 | €2,137 | -€410 | -16.1% |
| Furniture and vehicles | 24 | €7,434 | €5,943 | -€1,492 | -20.1% |
| Current assets | 29/58 | €125,912 | €217,407 | +€91,495 | +72.7% |
| Amounts receivable after more than one year | 29 | - | €46,124 | +€46,124 | |
| Other amounts receivable | 291 | - | €46,124 | +€46,124 | |
| Amounts receivable within one year | 40/41 | €3,485 | €9,734 | +€6,250 | +179.4% |
| Trade receivables | 40 | €3,485 | €9,734 | +€6,250 | +179.4% |
| Current investments | 50/53 | - | €129,870 | +€129,870 | |
| Cash at bank and in hand | 54/58 | €122,212 | €31,413 | -€90,800 | -74.3% |
| Deferred charges and accrued income | 490/1 | €215 | €265 | +€50 | +23.3% |
| Total equity and liabilities | 10/49 | €135,894 | €225,487 | +€89,593 | +65.9% |
| Equity | 10/15 | €106,914 | €208,083 | +€101,169 | +94.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,914 | €205,083 | +€101,169 | +97.4% |
| Amounts payable | 17/49 | €28,980 | €17,404 | -€11,576 | -39.9% |
| Amounts payable within one year | 42/48 | €28,980 | €17,404 | -€11,576 | -39.9% |
| Trade debts | 44 | €1,029 | €834 | -€195 | -19.0% |
| Suppliers | 440/4 | €1,029 | €834 | -€195 | -19.0% |
| Taxes, remuneration and social security | 45 | €19,985 | €10,550 | -€9,435 | -47.2% |
| Taxes | 450/3 | €19,985 | €10,550 | -€9,435 | -47.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,966 | €6,020 | -€1,946 | -24.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,841 | €1,902 | +€61 | +3.3% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €89,845 | €130,291 | +€40,447 | +45.0% |
| Operating profit (loss) | 9901 | €87,620 | €128,002 | +€40,383 | +46.1% |
| Financial income | 75/76B | - | €1,146 | +€1,146 | |
| Recurring financial income | 75 | - | €1,146 | +€1,146 | |
| Financial charges | 65/66B | €290 | €220 | -€71 | -24.3% |
| Recurring financial charges | 65 | €290 | €220 | -€71 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €87,330 | €128,929 | +€41,599 | +47.6% |
| Income taxes | 67/77 | €15,409 | €27,760 | +€12,351 | +80.2% |
| Profit (loss) for the period | 9904 | €71,921 | €101,169 | +€29,248 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €71,921 | €101,169 | +€29,248 | +40.7% |
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 29 September 2026 via checked.be.