Deylgat Killian: 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.
Deylgat Killian
Largest movements
- Receivables within one year +€14,126
up €14,126 (+31.2%), from €45,202 to €59,328
of which Other amounts receivable: +€22,370
- Cash +€7,715
up €7,715 (+46.7%), from €16,519 to €24,234
mainly Net result for the year (+€26,118) and Tax, wage and social debts (+€4,121)
- Deferred charges and accrued income +€2,580
up €2,580 (+67.5%), from €3,822 to €6,402
- Profit (loss) carried forward +€26,118
up €26,118 (+46.5%), from €56,228 to €82,346
- Trade debts -€4,883
down €4,883 (-54.0%), from €9,042 to €4,159
- Tax, wage and social debts +€4,121
new in 2025: €4,121
- Accrued charges and deferred income -€960
no longer reported in 2025 (was €960)
- Financial income +€1,397
new in 2025: €1,397
- Gross operating margin +€743
up €743 (+2.2%), from €33,666 to €34,409
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 | €69,230 | €93,626 | +€24,396 | +35.2% |
| Formation expenses | 20 | €941 | €661 | -€280 | -29.7% |
| Fixed assets | 21/28 | €2,746 | €3,001 | +€255 | +9.3% |
| Tangible fixed assets | 22/27 | €2,746 | €3,001 | +€255 | +9.3% |
| Plant, machinery and equipment | 23 | €2,746 | €1,923 | -€823 | -30.0% |
| Furniture and vehicles | 24 | - | €1,078 | +€1,078 | |
| Current assets | 29/58 | €65,543 | €89,964 | +€24,421 | +37.3% |
| Amounts receivable within one year | 40/41 | €45,202 | €59,328 | +€14,126 | +31.2% |
| Trade receivables | 40 | €24,516 | €16,271 | -€8,245 | -33.6% |
| Other amounts receivable | 41 | €20,686 | €43,057 | +€22,370 | +108% |
| Cash at bank and in hand | 54/58 | €16,519 | €24,234 | +€7,715 | +46.7% |
| Deferred charges and accrued income | 490/1 | €3,822 | €6,402 | +€2,580 | +67.5% |
| Total equity and liabilities | 10/49 | €69,230 | €93,626 | +€24,396 | +35.2% |
| Equity | 10/15 | €59,228 | €85,346 | +€26,118 | +44.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,228 | €82,346 | +€26,118 | +46.5% |
| Amounts payable | 17/49 | €10,002 | €8,280 | -€1,722 | -17.2% |
| Amounts payable within one year | 42/48 | €9,042 | €8,280 | -€762 | -8.4% |
| Trade debts | 44 | €9,042 | €4,159 | -€4,883 | -54.0% |
| Suppliers | 440/4 | €9,042 | €4,159 | -€4,883 | -54.0% |
| Taxes, remuneration and social security | 45 | - | €4,121 | +€4,121 | |
| Taxes | 450/3 | - | €4,121 | +€4,121 | |
| Accrued charges and deferred income | 492/3 | €960 | - | -€960 | |
| Non-recurring operating income | 76A | €2,546 | - | -€2,546 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,376 | €1,105 | -€270 | -19.7% |
| Other operating charges | 640/8 | €608 | €582 | -€26 | -4.2% |
| Gross operating margin | 9900 | €33,666 | €34,409 | +€743 | +2.2% |
| Operating profit (loss) | 9901 | €31,682 | €32,721 | +€1,039 | +3.3% |
| Financial income | 75/76B | - | €1,397 | +€1,397 | |
| Recurring financial income | 75 | - | €1,397 | +€1,397 | |
| Financial charges | 65/66B | €1,027 | €879 | -€148 | -14.4% |
| Recurring financial charges | 65 | €1,027 | €879 | -€148 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €30,655 | €33,239 | +€2,584 | +8.4% |
| Income taxes | 67/77 | €6,876 | €7,121 | +€245 | +3.6% |
| Profit (loss) for the period | 9904 | €23,779 | €26,118 | +€2,339 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,779 | €26,118 | +€2,339 | +9.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.