DELVIMMO: 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.
DELVIMMO
Largest movements
- Cash -€2,945
down €2,945 (-86.8%), from €3,394 to €449
mainly Net result for the year (-€15,021)
- Profit (loss) carried forward -€15,021
down €15,021 (-36.8%), from -€40,797 to -€55,818
- Other debts +€12,000
up €12,000 (+6.2%), from €194,350 to €206,350
- Other operating charges -€18,765
down €18,765 (-97.8%), from €19,187 to €423
- Gross operating margin +€7,055
up €7,055 (+32.6%), from -€21,610 to -€14,555
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.
Cash bridge derived
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 | €155,660 | €152,643 | -€3,017 | -1.9% |
| Fixed assets | 21/28 | €150,000 | €150,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €150,000 | €150,000 | = | 0.0% |
| Land and buildings | 22 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €5,660 | €2,643 | -€3,017 | -53.3% |
| Amounts receivable within one year | 40/41 | €2,266 | €2,195 | -€72 | -3.2% |
| Other amounts receivable | 41 | €2,266 | €2,195 | -€72 | -3.2% |
| Cash at bank and in hand | 54/58 | €3,394 | €449 | -€2,945 | -86.8% |
| Total equity and liabilities | 10/49 | €155,660 | €152,643 | -€3,017 | -1.9% |
| Equity | 10/15 | -€38,797 | -€53,818 | -€15,021 | -38.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,797 | -€55,818 | -€15,021 | -36.8% |
| Amounts payable | 17/49 | €194,457 | €206,461 | +€12,004 | +6.2% |
| Amounts payable within one year | 42/48 | €194,457 | €206,461 | +€12,004 | +6.2% |
| Trade debts | 44 | €107 | €112 | +€4 | +4.1% |
| Suppliers | 440/4 | €107 | €112 | +€4 | +4.1% |
| Other amounts payable | 47/48 | €194,350 | €206,350 | +€12,000 | +6.2% |
| Other operating charges | 640/8 | €19,187 | €423 | -€18,765 | -97.8% |
| Gross operating margin | 9900 | -€21,610 | -€14,555 | +€7,055 | +32.6% |
| Operating profit (loss) | 9901 | -€40,797 | -€14,977 | +€25,820 | +63.3% |
| Financial charges | 65/66B | - | €44 | +€44 | |
| Recurring financial charges | 65 | - | €44 | +€44 | |
| Profit (loss) for the period before taxes | 9903 | -€40,797 | -€15,021 | +€25,776 | +63.2% |
| Profit (loss) for the period | 9904 | -€40,797 | -€15,021 | +€25,776 | +63.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,797 | -€15,021 | +€25,776 | +63.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.