Delville: 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.
Delville
Largest movements
- Tangible fixed assets +€11,508
up €11,508 (+2,614%), from €440 to €11,948
of which Land and buildings: +€10,301
- Cash -€9,346
down €9,346 (-20.0%), from €46,682 to €37,336
mainly Investment in fixed assets (net) (-€12,010) and Tax, wage and social debts (-€2,871)
- Receivables within one year -€2,755
down €2,755 (-27.5%), from €10,031 to €7,276
of which Trade receivables: -€5,665
- Tax, wage and social debts -€2,871
down €2,871 (-56.1%), from €5,115 to €2,244
- Trade debts +€1,155
up €1,155 (+17.7%), from €6,545 to €7,700
- Profit (loss) carried forward +€1,123
up €1,123 (+2.6%), from €42,993 to €44,116
- Gross operating margin -€30,038
down €30,038 (-92.7%), from €32,399 to €2,361
- Taxes -€8,281
down €8,281 (-92.0%), from €8,998 to €717
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 | €57,153 | €56,560 | -€593 | -1.0% |
| Fixed assets | 21/28 | €440 | €11,948 | +€11,508 | +2,614% |
| Tangible fixed assets | 22/27 | €440 | €11,948 | +€11,508 | +2,614% |
| Land and buildings | 22 | - | €10,301 | +€10,301 | |
| Furniture and vehicles | 24 | €440 | €1,647 | +€1,207 | +274% |
| Current assets | 29/58 | €56,712 | €44,612 | -€12,101 | -21.3% |
| Amounts receivable within one year | 40/41 | €10,031 | €7,276 | -€2,755 | -27.5% |
| Trade receivables | 40 | €5,665 | - | -€5,665 | |
| Other amounts receivable | 41 | €4,366 | €7,276 | +€2,910 | +66.6% |
| Cash at bank and in hand | 54/58 | €46,682 | €37,336 | -€9,346 | -20.0% |
| Total equity and liabilities | 10/49 | €57,153 | €56,560 | -€593 | -1.0% |
| Equity | 10/15 | €45,493 | €46,616 | +€1,123 | +2.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,993 | €44,116 | +€1,123 | +2.6% |
| Amounts payable | 17/49 | €11,660 | €9,944 | -€1,716 | -14.7% |
| Amounts payable within one year | 42/48 | €11,660 | €9,944 | -€1,716 | -14.7% |
| Trade debts | 44 | €6,545 | €7,700 | +€1,155 | +17.7% |
| Suppliers | 440/4 | €6,545 | €7,700 | +€1,155 | +17.7% |
| Taxes, remuneration and social security | 45 | €5,115 | €2,244 | -€2,871 | -56.1% |
| Taxes | 450/3 | €5,115 | €2,244 | -€2,871 | -56.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €220 | €502 | +€282 | +128% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €32,399 | €2,361 | -€30,038 | -92.7% |
| Operating profit (loss) | 9901 | €32,061 | €1,739 | -€30,322 | -94.6% |
| Financial income | 75/76B | €73 | €314 | +€240 | +329% |
| Recurring financial income | 75 | €73 | €314 | +€240 | +329% |
| Financial charges | 65/66B | €214 | €213 | -€1 | -0.7% |
| Recurring financial charges | 65 | €214 | €213 | -€1 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €31,920 | €1,840 | -€30,080 | -94.2% |
| Income taxes | 67/77 | €8,998 | €717 | -€8,281 | -92.0% |
| Profit (loss) for the period | 9904 | €22,922 | €1,123 | -€21,799 | -95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,922 | €1,123 | -€21,799 | -95.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.