DELUY: 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.
DELUY
Largest movements
- Tangible fixed assets -€4,000
no longer reported in 2024 (was €4,000)
- Cash -€2,486
down €2,486 (-31.0%), from €8,021 to €5,535
mainly Trade debts (-€4,225) and Net result for the year (-€4,069)
- Stocks and contracts -€785
down €785 (-8.2%), from €9,625 to €8,840
- Receivables within one year -€429
down €429 (-11.1%), from €3,866 to €3,437
- Trade debts -€4,225
down €4,225 (-81.9%), from €5,159 to €934
- Profit (loss) carried forward -€4,069
down €4,069 (-22.2%), from €18,352 to €14,283
- Tax, wage and social debts +€604
up €604 (+53.4%), from €1,131 to €1,736
of which Taxes: +€516
- Gross operating margin -€11,656
down €11,656 (-80.4%), from €14,497 to €2,841
- Taxes -€3,485
down €3,485 (-63.0%), from €5,535 to €2,050
- Other operating charges -€2,490
down €2,490 (-77.3%), from €3,219 to €729
- Financial charges -€1,508
down €1,508 (-92.0%), from €1,639 to €131
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 | €27,890 | €20,203 | -€7,687 | -27.6% |
| Fixed assets | 21/28 | €4,990 | €990 | -€4,000 | -80.2% |
| Tangible fixed assets | 22/27 | €4,000 | - | -€4,000 | |
| Furniture and vehicles | 24 | €4,000 | - | -€4,000 | |
| Financial fixed assets | 28 | €990 | €990 | = | 0.0% |
| Current assets | 29/58 | €22,900 | €19,213 | -€3,687 | -16.1% |
| Stocks and contracts in progress | 3 | €9,625 | €8,840 | -€785 | -8.2% |
| Stocks | 30/36 | €9,625 | €8,840 | -€785 | -8.2% |
| Amounts receivable within one year | 40/41 | €3,866 | €3,437 | -€429 | -11.1% |
| Trade receivables | 40 | €3,866 | €3,437 | -€429 | -11.1% |
| Cash at bank and in hand | 54/58 | €8,021 | €5,535 | -€2,486 | -31.0% |
| Deferred charges and accrued income | 490/1 | €1,388 | €1,400 | +€13 | +0.9% |
| Total equity and liabilities | 10/49 | €27,890 | €20,203 | -€7,687 | -27.6% |
| Equity | 10/15 | €20,352 | €16,283 | -€4,069 | -20.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,352 | €14,283 | -€4,069 | -22.2% |
| Amounts payable | 17/49 | €7,538 | €3,920 | -€3,618 | -48.0% |
| Amounts payable within one year | 42/48 | €7,538 | €3,920 | -€3,618 | -48.0% |
| Trade debts | 44 | €5,159 | €934 | -€4,225 | -81.9% |
| Suppliers | 440/4 | €5,159 | €934 | -€4,225 | -81.9% |
| Taxes, remuneration and social security | 45 | €1,131 | €1,736 | +€604 | +53.4% |
| Taxes | 450/3 | €1,131 | €1,648 | +€516 | +45.7% |
| Remuneration and social security | 454/9 | - | €88 | +€88 | |
| Other amounts payable | 47/48 | €1,248 | €1,250 | +€3 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,000 | €4,000 | = | 0.0% |
| Other operating charges | 640/8 | €3,219 | €729 | -€2,490 | -77.3% |
| Gross operating margin | 9900 | €14,497 | €2,841 | -€11,656 | -80.4% |
| Operating profit (loss) | 9901 | €7,278 | -€1,888 | -€9,166 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,639 | €131 | -€1,508 | -92.0% |
| Recurring financial charges | 65 | €1,639 | €131 | -€1,508 | -92.0% |
| Profit (loss) for the period before taxes | 9903 | €5,641 | -€2,019 | -€7,660 | |
| Income taxes | 67/77 | €5,535 | €2,050 | -€3,485 | -63.0% |
| Profit (loss) for the period | 9904 | €106 | -€4,069 | -€4,175 | |
| Profit (loss) for the period to be appropriated | 9905 | €106 | -€4,069 | -€4,175 |
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.