DELYAS: 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.
DELYAS
Largest movements
- Tangible fixed assets -€11,696
down €11,696 (-3.5%), from €336,926 to €325,230
of which Land and buildings: -€7,903
- Profit (loss) carried forward +€48,307
up €48,307 (+9.1%), from -€533,738 to -€485,431
- Other debts -€41,122
down €41,122 (-15.1%), from €272,330 to €231,208
- Current portion of long-term debt -€24,125
down €24,125 (-96.6%), from €24,979 to €854
- Trade debts -€6,361
down €6,361 (-44.1%), from €14,420 to €8,060
- Financial charges -€709,699
down €709,699 (-95.8%), from €741,173 to €31,474
of which Non-recurring financial charges: -€722,085
- Gross operating margin +€49,171
up €49,171 (+49.8%), from €98,760 to €147,931
- Taxes +€8,557
up €8,557 (+107.0%), from €8,000 to €16,557
- Depreciation +€1,904
up €1,904 (+4.2%), from €45,414 to €47,318
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 | €507,425 | €488,460 | -€18,966 | -3.7% |
| Fixed assets | 21/28 | €408,926 | €397,230 | -€11,696 | -2.9% |
| Tangible fixed assets | 22/27 | €336,926 | €325,230 | -€11,696 | -3.5% |
| Land and buildings | 22 | €253,194 | €245,291 | -€7,903 | -3.1% |
| Plant, machinery and equipment | 23 | €55,607 | €56,435 | +€828 | +1.5% |
| Furniture and vehicles | 24 | €28,125 | €23,504 | -€4,620 | -16.4% |
| Financial fixed assets | 28 | €72,000 | €72,000 | = | 0.0% |
| Current assets | 29/58 | €98,499 | €91,229 | -€7,270 | -7.4% |
| Amounts receivable within one year | 40/41 | €88,690 | €83,913 | -€4,777 | -5.4% |
| Trade receivables | 40 | €10,769 | €5,992 | -€4,777 | -44.4% |
| Other amounts receivable | 41 | €77,921 | €77,921 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,794 | €6,495 | -€298 | -4.4% |
| Deferred charges and accrued income | 490/1 | €3,015 | €820 | -€2,194 | -72.8% |
| Total equity and liabilities | 10/49 | €507,425 | €488,460 | -€18,966 | -3.7% |
| Equity | 10/15 | -€388,758 | -€340,451 | +€48,307 | +12.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €138,780 | €138,780 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €115,254 | €115,254 | = | 0.0% |
| Distributable reserves | 133 | €21,665 | €21,665 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€533,738 | -€485,431 | +€48,307 | +9.1% |
| Provisions and deferred taxes | 16 | €422,368 | €422,368 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €422,368 | €422,368 | = | 0.0% |
| Pensions and similar obligations | 160 | €422,368 | €422,368 | = | 0.0% |
| Amounts payable | 17/49 | €473,815 | €406,542 | -€67,273 | -14.2% |
| Amounts payable after more than one year | 17 | €125,000 | €125,000 | = | 0.0% |
| Financial debts | 170/4 | €125,000 | €125,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €347,639 | €279,242 | -€68,397 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €24,979 | €854 | -€24,125 | -96.6% |
| Trade debts | 44 | €14,420 | €8,060 | -€6,361 | -44.1% |
| Suppliers | 440/4 | €14,420 | €8,060 | -€6,361 | -44.1% |
| Taxes, remuneration and social security | 45 | €35,910 | €39,121 | +€3,211 | +8.9% |
| Taxes | 450/3 | €17,236 | €23,089 | +€5,853 | +34.0% |
| Remuneration and social security | 454/9 | €18,674 | €16,032 | -€2,642 | -14.1% |
| Other amounts payable | 47/48 | €272,330 | €231,208 | -€41,122 | -15.1% |
| Accrued charges and deferred income | 492/3 | €1,176 | €2,300 | +€1,124 | +95.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,414 | €47,318 | +€1,904 | +4.2% |
| Other operating charges | 640/8 | €4,304 | €4,275 | -€28 | -0.7% |
| Gross operating margin | 9900 | €98,760 | €147,931 | +€49,171 | +49.8% |
| Operating profit (loss) | 9901 | €49,042 | €96,338 | +€47,296 | +96.4% |
| Financial income | 75/76B | €374 | €0 | -€374 | -100.0% |
| Recurring financial income | 75 | €374 | €0 | -€374 | -100.0% |
| Financial charges | 65/66B | €741,173 | €31,474 | -€709,699 | -95.8% |
| Recurring financial charges | 65 | €19,088 | €31,474 | +€12,386 | +64.9% |
| Non-recurring financial charges | 66B | €722,085 | €0 | -€722,085 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€691,757 | €64,864 | +€756,621 | |
| Income taxes | 67/77 | €8,000 | €16,557 | +€8,557 | +107.0% |
| Profit (loss) for the period | 9904 | -€699,757 | €48,307 | +€748,064 | |
| Profit (loss) for the period to be appropriated | 9905 | -€699,757 | €48,307 | +€748,064 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.