DELY CROC: 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.
DELY CROC
Largest movements
- Tangible fixed assets -€4,776
no longer reported in 2025 (was €4,776)
- Receivables within one year -€3,023
down €3,023 (-86.2%), from €3,508 to €485
of which Trade receivables: -€3,000
- Cash -€201
down €201 (-48.7%), from €413 to €212
mainly Net result for the year (-€6,728) and Other debts (-€1,600)
- Profit (loss) carried forward -€6,728
down €6,728 (-45.2%), from -€14,876 to -€21,604
- Other debts -€1,600
down €1,600 (-51.0%), from €3,137 to €1,537
- Trade debts +€437
up €437 (+79.4%), from €550 to €986
- Tax, wage and social debts -€110
down €110 (-8.5%), from €1,287 to €1,177
- Gross operating margin -€13,126
down €13,126, from €11,746 to -€1,380
- Taxes -€1,021
down €1,021 (-97.9%), from €1,043 to €22
- Depreciation -€624
down €624 (-11.6%), from €5,400 to €4,776
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 | €8,697 | €696 | -€8,001 | -92.0% |
| Fixed assets | 21/28 | €4,776 | - | -€4,776 | |
| Tangible fixed assets | 22/27 | €4,776 | - | -€4,776 | |
| Furniture and vehicles | 24 | €4,776 | - | -€4,776 | |
| Current assets | 29/58 | €3,921 | €696 | -€3,225 | -82.2% |
| Amounts receivable within one year | 40/41 | €3,508 | €485 | -€3,023 | -86.2% |
| Trade receivables | 40 | €3,000 | - | -€3,000 | |
| Other amounts receivable | 41 | €508 | €485 | -€23 | -4.6% |
| Cash at bank and in hand | 54/58 | €413 | €212 | -€201 | -48.7% |
| Total equity and liabilities | 10/49 | €8,697 | €696 | -€8,001 | -92.0% |
| Equity | 10/15 | €3,724 | -€3,004 | -€6,728 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,876 | -€21,604 | -€6,728 | -45.2% |
| Amounts payable | 17/49 | €4,973 | €3,700 | -€1,273 | -25.6% |
| Amounts payable within one year | 42/48 | €4,973 | €3,700 | -€1,273 | -25.6% |
| Trade debts | 44 | €550 | €986 | +€437 | +79.4% |
| Suppliers | 440/4 | €550 | €986 | +€437 | +79.4% |
| Taxes, remuneration and social security | 45 | €1,287 | €1,177 | -€110 | -8.5% |
| Taxes | 450/3 | €1,287 | €1,177 | -€110 | -8.5% |
| Other amounts payable | 47/48 | €3,137 | €1,537 | -€1,600 | -51.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,400 | €4,776 | -€624 | -11.6% |
| Other operating charges | 640/8 | €508 | €400 | -€108 | -21.3% |
| Gross operating margin | 9900 | €11,746 | -€1,380 | -€13,126 | |
| Operating profit (loss) | 9901 | €5,838 | -€6,556 | -€12,394 | |
| Financial charges | 65/66B | €149 | €150 | +€1 | +0.4% |
| Recurring financial charges | 65 | €149 | €150 | +€1 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €5,689 | -€6,706 | -€12,395 | |
| Income taxes | 67/77 | €1,043 | €22 | -€1,021 | -97.9% |
| Profit (loss) for the period | 9904 | €4,646 | -€6,728 | -€11,374 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,646 | -€6,728 | -€11,374 |
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 17 October 2026 via checked.be.