DELY PROTEK: 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.
DELY PROTEK
Largest movements
- Receivables within one year +€81,117
up €81,117 (+201.7%), from €40,221 to €121,338
of which Other amounts receivable: +€75,298
- Cash +€5,715
up €5,715 (+50.8%), from €11,257 to €16,972
mainly Other debts (+€116,834) and Net result for the year (+€34,825)
- Stocks and contracts -€5,564
down €5,564 (-12.5%), from €44,633 to €39,069
- Tangible fixed assets -€4,693
down €4,693 (-25.5%), from €18,437 to €13,744
of which Plant, machinery and equipment: -€3,233
- Deferred charges and accrued income -€3,283
down €3,283 (-32.3%), from €10,151 to €6,868
- Other debts +€116,834
up €116,834 (+5394.4%), from €2,166 to €119,000
- Profit (loss) carried forward -€105,175
down €105,175 (-99.4%), from €105,778 to €602
- Debts after one year +€25,794
new in 2025: €25,794
- Current portion of long-term debt +€25,523
new in 2025: €25,523
- Tax, wage and social debts +€22,961
up €22,961 (+1087.3%), from €2,112 to €25,072
of which Taxes: +€23,630
- Staff costs -€10,615
down €10,615 (-31.6%), from €33,605 to €22,990
- Gross operating margin -€7,688
down €7,688 (-9.1%), from €84,220 to €76,531
- Depreciation +€1,281
up €1,281 (+24.6%), from €5,210 to €6,491
- Other operating charges +€919
up €919 (+293.3%), from €313 to €1,232
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 | €124,698 | €197,991 | +€73,293 | +58.8% |
| Fixed assets | 21/28 | €18,437 | €13,744 | -€4,693 | -25.5% |
| Tangible fixed assets | 22/27 | €18,437 | €13,744 | -€4,693 | -25.5% |
| Plant, machinery and equipment | 23 | €10,356 | €7,123 | -€3,233 | -31.2% |
| Furniture and vehicles | 24 | €8,081 | €6,621 | -€1,460 | -18.1% |
| Current assets | 29/58 | €106,262 | €184,247 | +€77,986 | +73.4% |
| Stocks and contracts in progress | 3 | €44,633 | €39,069 | -€5,564 | -12.5% |
| Stocks | 30/36 | €44,633 | €39,069 | -€5,564 | -12.5% |
| Amounts receivable within one year | 40/41 | €40,221 | €121,338 | +€81,117 | +201.7% |
| Trade receivables | 40 | €33,482 | €39,302 | +€5,820 | +17.4% |
| Other amounts receivable | 41 | €6,739 | €82,037 | +€75,298 | +1117.4% |
| Cash at bank and in hand | 54/58 | €11,257 | €16,972 | +€5,715 | +50.8% |
| Deferred charges and accrued income | 490/1 | €10,151 | €6,868 | -€3,283 | -32.3% |
| Total equity and liabilities | 10/49 | €124,698 | €197,991 | +€73,293 | +58.8% |
| Equity | 10/15 | €107,778 | €2,602 | -€105,175 | -97.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,778 | €602 | -€105,175 | -99.4% |
| Amounts payable | 17/49 | €16,921 | €195,389 | +€178,468 | +1054.7% |
| Amounts payable after more than one year | 17 | - | €25,794 | +€25,794 | |
| Financial debts | 170/4 | - | €25,794 | +€25,794 | |
| Amounts payable within one year | 42/48 | €16,921 | €169,595 | +€152,675 | +902.3% |
| Current portion of amounts payable after more than one year | 42 | - | €25,523 | +€25,523 | |
| Trade debts | 44 | €12,643 | - | -€12,643 | |
| Suppliers | 440/4 | €12,643 | - | -€12,643 | |
| Taxes, remuneration and social security | 45 | €2,112 | €25,072 | +€22,961 | +1087.3% |
| Taxes | 450/3 | - | €23,630 | +€23,630 | |
| Remuneration and social security | 454/9 | €2,112 | €1,442 | -€670 | -31.7% |
| Other amounts payable | 47/48 | €2,166 | €119,000 | +€116,834 | +5394.4% |
| Remuneration, social security and pensions | 62 | €33,605 | €22,990 | -€10,615 | -31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,210 | €6,491 | +€1,281 | +24.6% |
| Other operating charges | 640/8 | €313 | €1,232 | +€919 | +293.3% |
| Non-recurring operating charges | 66A | €36 | - | -€36 | |
| Gross operating margin | 9900 | €84,220 | €76,531 | -€7,688 | -9.1% |
| Operating profit (loss) | 9901 | €45,056 | €45,819 | +€763 | +1.7% |
| Financial income | 75/76B | €316 | €816 | +€500 | +158.1% |
| Recurring financial income | 75 | €316 | €816 | +€500 | +158.1% |
| Financial charges | 65/66B | €1,818 | €1,935 | +€117 | +6.5% |
| Recurring financial charges | 65 | €1,818 | €1,935 | +€117 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €43,554 | €44,700 | +€1,146 | +2.6% |
| Income taxes | 67/77 | €9,482 | €9,875 | +€393 | +4.1% |
| Profit (loss) for the period | 9904 | €34,072 | €34,825 | +€752 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,072 | €34,825 | +€752 | +2.2% |
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.