Delycent: 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.
Delycent
Largest movements
- Receivables within one year -€207,102
down €207,102 (-50.8%), from €407,354 to €200,252
of which Trade receivables: -€140,763
- Tangible fixed assets +€47,967
up €47,967 (+2.9%), from €1.6m to €1.7m
of which Land and buildings: +€57,582
- Trade debts -€430,099
down €430,099 (-83.0%), from €518,046 to €87,947
- Other debts +€190,340
new in 2025: €190,340
- Current portion of long-term debt +€52,172
up €52,172 (+273.9%), from €19,048 to €71,220
- Gross operating margin +€135,834
up €135,834 (+367.8%), from €36,929 to €172,763
- Depreciation +€50,928
up €50,928 (+84.5%), from €60,286 to €111,215
- Financial charges +€29,813
up €29,813 (+148.4%), from €20,088 to €49,901
- Other operating charges -€6,912
down €6,912 (-30.0%), from €23,042 to €16,130
- Financial income -€1,794
down €1,794 (-16.9%), from €10,646 to €8,852
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 | €2,102,089 | €1,924,428 | -€177,661 | -8.5% |
| Fixed assets | 21/28 | €1,652,357 | €1,700,955 | +€48,598 | +2.9% |
| Intangible fixed assets | 21 | €15,565 | €16,196 | +€631 | +4.1% |
| Tangible fixed assets | 22/27 | €1,636,791 | €1,684,759 | +€47,967 | +2.9% |
| Land and buildings | 22 | €1,391,973 | €1,449,555 | +€57,582 | +4.1% |
| Plant, machinery and equipment | 23 | €236,928 | €229,529 | -€7,399 | -3.1% |
| Furniture and vehicles | 24 | €7,890 | €5,675 | -€2,216 | -28.1% |
| Current assets | 29/58 | €449,732 | €223,473 | -€226,260 | -50.3% |
| Amounts receivable within one year | 40/41 | €407,354 | €200,252 | -€207,102 | -50.8% |
| Trade receivables | 40 | €297,341 | €156,578 | -€140,763 | -47.3% |
| Other amounts receivable | 41 | €110,013 | €43,674 | -€66,339 | -60.3% |
| Cash at bank and in hand | 54/58 | €34,643 | €19,382 | -€15,261 | -44.1% |
| Deferred charges and accrued income | 490/1 | €7,735 | €3,838 | -€3,896 | -50.4% |
| Total equity and liabilities | 10/49 | €2,102,089 | €1,924,428 | -€177,661 | -8.5% |
| Equity | 10/15 | €565,539 | €569,559 | +€4,020 | +0.7% |
| Contributions | 10/11 | €406,600 | €406,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €158,939 | €162,959 | +€4,020 | +2.5% |
| Amounts payable | 17/49 | €1,536,550 | €1,354,869 | -€181,681 | -11.8% |
| Amounts payable after more than one year | 17 | €972,414 | €990,417 | +€18,003 | +1.9% |
| Financial debts | 170/4 | €972,414 | €990,417 | +€18,003 | +1.9% |
| Amounts payable within one year | 42/48 | €564,136 | €361,496 | -€202,639 | -35.9% |
| Current portion of amounts payable after more than one year | 42 | €19,048 | €71,220 | +€52,172 | +273.9% |
| Trade debts | 44 | €518,046 | €87,947 | -€430,099 | -83.0% |
| Suppliers | 440/4 | €518,046 | €87,947 | -€430,099 | -83.0% |
| Advances received on contracts in progress | 46 | - | €668 | +€668 | |
| Taxes, remuneration and social security | 45 | €27,042 | €11,322 | -€15,720 | -58.1% |
| Taxes | 450/3 | €22,982 | €11,322 | -€11,660 | -50.7% |
| Remuneration and social security | 454/9 | €4,060 | €0 | -€4,060 | -100.0% |
| Other amounts payable | 47/48 | - | €190,340 | +€190,340 | |
| Accrued charges and deferred income | 492/3 | - | €2,955 | +€2,955 | |
| Non-recurring operating income | 76A | - | €580 | +€580 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,286 | €111,215 | +€50,928 | +84.5% |
| Other operating charges | 640/8 | €23,042 | €16,130 | -€6,912 | -30.0% |
| Gross operating margin | 9900 | €36,929 | €172,763 | +€135,834 | +367.8% |
| Operating profit (loss) | 9901 | -€46,399 | €45,418 | +€91,818 | |
| Financial income | 75/76B | €10,646 | €8,852 | -€1,794 | -16.9% |
| Recurring financial income | 75 | €10,646 | €8,852 | -€1,794 | -16.9% |
| Financial charges | 65/66B | €20,088 | €49,901 | +€29,813 | +148.4% |
| Recurring financial charges | 65 | €20,088 | €49,901 | +€29,813 | +148.4% |
| Profit (loss) for the period before taxes | 9903 | -€55,841 | €4,369 | +€60,211 | |
| Income taxes | 67/77 | €209 | €349 | +€140 | +66.9% |
| Profit (loss) for the period | 9904 | -€56,051 | €4,020 | +€60,071 | |
| Profit (loss) for the period to be appropriated | 9905 | -€56,051 | €4,020 | +€60,071 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.