DELVA J.: 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.
DELVA J.
Largest movements
- Cash -€26,682
down €26,682 (-16.6%), from €161,089 to €134,407
mainly Receivables within one year (-€24,310) and Net result for the year (-€3,237)
- Receivables within one year +€24,310
up €24,310 (+29.3%), from €82,903 to €107,213
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€11,686
up €11,686 (+79.6%), from -€14,689 to -€3,003
- Other operating charges +€1,591
up €1,591 (+44.5%), from €3,572 to €5,163
- Financial income +€759
up €759 (+15.3%), from €4,950 to €5,709
- Taxes +€178
up €178 (+33.5%), from €531 to €708
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.
Derived cash bridge
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 | €363,010 | €361,475 | -€1,534 | -0.4% |
| Fixed assets | 21/28 | €112,591 | €112,591 | = | 0.0% |
| Tangible fixed assets | 22/27 | €112,591 | €112,591 | = | 0.0% |
| Land and buildings | 22 | €103,895 | €103,895 | = | 0.0% |
| Furniture and vehicles | 24 | €8,695 | €8,695 | = | 0.0% |
| Current assets | 29/58 | €250,419 | €248,885 | -€1,534 | -0.6% |
| Amounts receivable within one year | 40/41 | €82,903 | €107,213 | +€24,310 | +29.3% |
| Other amounts receivable | 41 | €82,903 | €107,213 | +€24,310 | +29.3% |
| Cash at bank and in hand | 54/58 | €161,089 | €134,407 | -€26,682 | -16.6% |
| Deferred charges and accrued income | 490/1 | €6,427 | €7,265 | +€838 | +13.0% |
| Total equity and liabilities | 10/49 | €363,010 | €361,475 | -€1,534 | -0.4% |
| Equity | 10/15 | €361,801 | €358,564 | -€3,237 | -0.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €36,000 | €36,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €281,801 | €278,564 | -€3,237 | -1.1% |
| Amounts payable | 17/49 | €1,209 | €2,912 | +€1,703 | +141% |
| Amounts payable within one year | 42/48 | €1,209 | €2,912 | +€1,703 | +141% |
| Trade debts | 44 | €555 | €2,203 | +€1,649 | +297% |
| Suppliers | 440/4 | €555 | €2,203 | +€1,649 | +297% |
| Taxes, remuneration and social security | 45 | €654 | €708 | +€54 | +8.2% |
| Taxes | 450/3 | €654 | €708 | +€54 | +8.2% |
| Other operating charges | 640/8 | €3,572 | €5,163 | +€1,591 | +44.5% |
| Gross operating margin | 9900 | -€14,689 | -€3,003 | +€11,686 | +79.6% |
| Operating profit (loss) | 9901 | -€18,261 | -€8,165 | +€10,095 | +55.3% |
| Financial income | 75/76B | €4,950 | €5,709 | +€759 | +15.3% |
| Recurring financial income | 75 | €4,950 | €5,709 | +€759 | +15.3% |
| Financial charges | 65/66B | €66 | €72 | +€6 | +9.3% |
| Recurring financial charges | 65 | €66 | €72 | +€6 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,377 | -€2,528 | +€10,849 | +81.1% |
| Income taxes | 67/77 | €531 | €708 | +€178 | +33.5% |
| Profit (loss) for the period | 9904 | -€13,908 | -€3,237 | +€10,671 | +76.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,908 | -€3,237 | +€10,671 | +76.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.