DELUX: 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.
DELUX
Largest movements
- Cash +€10,528
up €10,528 (+546.0%), from €1,928 to €12,456
mainly Tax, wage and social debts (+€7,546) and Net result for the year (+€2,263)
- Tangible fixed assets -€751
down €751 (-35.3%), from €2,126 to €1,375
of which Furniture and vehicles: -€423
- Receivables within one year +€482
up €482 (+27.2%), from €1,770 to €2,252
of which Other amounts receivable: +€482
- Financial fixed assets +€210
new in 2024: €210
- Tax, wage and social debts +€7,546
up €7,546 (+582.3%), from €1,296 to €8,841
- Profit (loss) carried forward +€2,263
up €2,263 (+18.6%), from -€12,177 to -€9,913
- Trade debts +€661
up €661 (+200.3%), from €330 to €990
- Gross operating margin -€9,745
down €9,745 (-59.0%), from €16,519 to €6,774
- Financial charges -€2,089
down €2,089 (-93.1%), from €2,243 to €154
- Other operating charges -€1,555
down €1,555 (-30.1%), from €5,161 to €3,606
- Depreciation +€229
up €229 (+44.0%), from €521 to €751
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 | €8,049 | €18,518 | +€10,469 | +130.1% |
| Fixed assets | 21/28 | €2,126 | €1,585 | -€541 | -25.4% |
| Tangible fixed assets | 22/27 | €2,126 | €1,375 | -€751 | -35.3% |
| Plant, machinery and equipment | 23 | €1,388 | €1,061 | -€327 | -23.6% |
| Furniture and vehicles | 24 | €738 | €314 | -€423 | -57.4% |
| Financial fixed assets | 28 | - | €210 | +€210 | |
| Current assets | 29/58 | €5,923 | €16,933 | +€11,010 | +185.9% |
| Stocks and contracts in progress | 3 | €2,225 | €2,225 | = | 0.0% |
| Stocks | 30/36 | €2,225 | €2,225 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,770 | €2,252 | +€482 | +27.2% |
| Trade receivables | 40 | €1,350 | €1,350 | = | 0.0% |
| Other amounts receivable | 41 | €420 | €902 | +€482 | +114.7% |
| Cash at bank and in hand | 54/58 | €1,928 | €12,456 | +€10,528 | +546.0% |
| Total equity and liabilities | 10/49 | €8,049 | €18,518 | +€10,469 | +130.1% |
| Equity | 10/15 | €6,423 | €8,687 | +€2,263 | +35.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,177 | -€9,913 | +€2,263 | +18.6% |
| Amounts payable | 17/49 | €1,626 | €9,832 | +€8,206 | +504.8% |
| Amounts payable within one year | 42/48 | €1,626 | €9,832 | +€8,206 | +504.8% |
| Trade debts | 44 | €330 | €990 | +€661 | +200.3% |
| Suppliers | 440/4 | €330 | €990 | +€661 | +200.3% |
| Taxes, remuneration and social security | 45 | €1,296 | €8,841 | +€7,546 | +582.3% |
| Taxes | 450/3 | €1,296 | €8,841 | +€7,546 | +582.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €521 | €751 | +€229 | +44.0% |
| Other operating charges | 640/8 | €5,161 | €3,606 | -€1,555 | -30.1% |
| Gross operating margin | 9900 | €16,519 | €6,774 | -€9,745 | -59.0% |
| Operating profit (loss) | 9901 | €10,837 | €2,417 | -€8,420 | -77.7% |
| Financial charges | 65/66B | €2,243 | €154 | -€2,089 | -93.1% |
| Recurring financial charges | 65 | €2,243 | €154 | -€2,089 | -93.1% |
| Profit (loss) for the period before taxes | 9903 | €8,594 | €2,263 | -€6,331 | -73.7% |
| Profit (loss) for the period | 9904 | €8,594 | €2,263 | -€6,331 | -73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,594 | €2,263 | -€6,331 | -73.7% |
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 12 October 2026 via checked.be.