DELYKA: 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.
DELYKA
Largest movements
- Receivables within one year +€191
up €191 (+1.3%), from €15,180 to €15,371
of which Other amounts receivable: +€15,191
- Current investments -€191
no longer reported in 2025 (was €191)
- Other debts +€17,540
up €17,540 (+3136.8%), from €559 to €18,100
- Tax, wage and social debts -€16,461
no longer reported in 2025 (was €16,461)
- Trade debts -€1,079
no longer reported in 2025 (was €1,079)
- Gross operating margin +€13,081
no longer reported in 2025 (was -€13,081)
- Financial charges -€4,041
no longer reported in 2025 (was €4,041)
- Other operating charges -€498
no longer reported in 2025 (was €498)
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,371 | €15,371 | = | 0.0% |
| Current assets | 29/58 | €15,371 | €15,371 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,180 | €15,371 | +€191 | +1.3% |
| Trade receivables | 40 | €15,000 | - | -€15,000 | |
| Other amounts receivable | 41 | €180 | €15,371 | +€15,191 | +8452.7% |
| Current investments | 50/53 | €191 | - | -€191 | |
| Total equity and liabilities | 10/49 | €15,371 | €15,371 | = | 0.0% |
| Equity | 10/15 | -€2,729 | -€2,729 | = | 0.0% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,229 | -€7,229 | = | 0.0% |
| Amounts payable | 17/49 | €18,100 | €18,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,100 | €18,100 | = | 0.0% |
| Trade debts | 44 | €1,079 | - | -€1,079 | |
| Suppliers | 440/4 | €1,079 | - | -€1,079 | |
| Taxes, remuneration and social security | 45 | €16,461 | - | -€16,461 | |
| Taxes | 450/3 | €16,461 | - | -€16,461 | |
| Other amounts payable | 47/48 | €559 | €18,100 | +€17,540 | +3136.8% |
| Other operating charges | 640/8 | €498 | - | -€498 | |
| Gross operating margin | 9900 | -€13,081 | - | +€13,081 | |
| Operating profit (loss) | 9901 | -€13,579 | - | +€13,579 | |
| Financial charges | 65/66B | €4,041 | - | -€4,041 | |
| Recurring financial charges | 65 | €4,041 | - | -€4,041 | |
| Profit (loss) for the period before taxes | 9903 | -€17,620 | - | +€17,620 | |
| Income taxes | 67/77 | €72 | - | -€72 | |
| Profit (loss) for the period | 9904 | -€17,692 | - | +€17,692 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,692 | - | +€17,692 |
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 6 October 2026 via checked.be.