IMMO DELIJA CONSTRUCTIONS: 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.
IMMO DELIJA CONSTRUCTIONS
Largest movements
- Tangible fixed assets -€6,211
down €6,211 (-61.7%), from €10,072 to €3,861
- Cash +€2,277
new in 2025: €2,277
mainly Other debts (+€28,435) and Trade debts (+€14,067)
- Stocks and contracts -€1,575
down €1,575 (-53.2%), from €2,958 to €1,383
- Reserves -€28,436
down €28,436 (-33.2%), from €85,660 to €57,224
of which Distributable reserves: -€28,436
- Other debts +€28,435
new in 2025: €28,435
- Trade debts +€14,067
up €14,067 (+59.8%), from €23,535 to €37,602
- Tax, wage and social debts -€6,835
down €6,835 (-28.7%), from €23,816 to €16,981
of which Taxes: -€8,235
- Profit (loss) carried forward -€6,309
new in 2025: -€6,309
- Gross operating margin -€26,601
down €26,601 (-99.2%), from €26,815 to €214
- Other operating charges -€20,898
down €20,898 (-92.4%), from €22,618 to €1,720
- Financial charges +€1,693
up €1,693 (+149%), from €1,136 to €2,829
- Financial income -€1,221
down €1,221 (-21.7%), from €5,625 to €4,404
- Taxes -€709
down €709 (-80.9%), from €876 to €167
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 | €154,311 | €149,039 | -€5,272 | -3.4% |
| Fixed assets | 21/28 | €10,072 | €3,861 | -€6,211 | -61.7% |
| Tangible fixed assets | 22/27 | €10,072 | €3,861 | -€6,211 | -61.7% |
| Furniture and vehicles | 24 | €10,072 | €3,861 | -€6,211 | -61.7% |
| Current assets | 29/58 | €144,239 | €145,178 | +€939 | +0.7% |
| Stocks and contracts in progress | 3 | €2,958 | €1,383 | -€1,575 | -53.2% |
| Stocks | 30/36 | €2,958 | €1,383 | -€1,575 | -53.2% |
| Amounts receivable within one year | 40/41 | €141,281 | €140,616 | -€665 | -0.5% |
| Trade receivables | 40 | €55,727 | €68,498 | +€12,771 | +22.9% |
| Other amounts receivable | 41 | €85,554 | €72,118 | -€13,436 | -15.7% |
| Cash at bank and in hand | 54/58 | - | €2,277 | +€2,277 | |
| Deferred charges and accrued income | 490/1 | - | €902 | +€902 | |
| Total equity and liabilities | 10/49 | €154,311 | €149,039 | -€5,272 | -3.4% |
| Equity | 10/15 | €98,160 | €63,415 | -€34,745 | -35.4% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €85,660 | €57,224 | -€28,436 | -33.2% |
| 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 | €25,621 | €25,621 | = | 0.0% |
| Distributable reserves | 133 | €58,179 | €29,743 | -€28,436 | -48.9% |
| Profit (loss) carried forward | 14 | - | -€6,309 | -€6,309 | |
| Amounts payable | 17/49 | €56,151 | €85,624 | +€29,473 | +52.5% |
| Amounts payable after more than one year | 17 | €2,606 | - | -€2,606 | |
| Financial debts | 170/4 | €2,606 | - | -€2,606 | |
| Amounts payable within one year | 42/48 | €53,545 | €85,624 | +€32,079 | +59.9% |
| Current portion of amounts payable after more than one year | 42 | €5,146 | €2,606 | -€2,540 | -49.4% |
| Financial debts | 43 | €1,048 | - | -€1,048 | |
| Credit institutions | 430/8 | €1,048 | - | -€1,048 | |
| Trade debts | 44 | €23,535 | €37,602 | +€14,067 | +59.8% |
| Suppliers | 440/4 | €23,535 | €37,602 | +€14,067 | +59.8% |
| Taxes, remuneration and social security | 45 | €23,816 | €16,981 | -€6,835 | -28.7% |
| Taxes | 450/3 | €21,016 | €12,781 | -€8,235 | -39.2% |
| Remuneration and social security | 454/9 | €2,800 | €4,200 | +€1,400 | +50.0% |
| Other amounts payable | 47/48 | - | €28,435 | +€28,435 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,588 | €6,211 | +€623 | +11.1% |
| Other operating charges | 640/8 | €22,618 | €1,720 | -€20,898 | -92.4% |
| Gross operating margin | 9900 | €26,815 | €214 | -€26,601 | -99.2% |
| Operating profit (loss) | 9901 | -€1,391 | -€7,717 | -€6,326 | -455% |
| Financial income | 75/76B | €5,625 | €4,404 | -€1,221 | -21.7% |
| Recurring financial income | 75 | €5,625 | €4,404 | -€1,221 | -21.7% |
| Financial charges | 65/66B | €1,136 | €2,829 | +€1,693 | +149% |
| Recurring financial charges | 65 | €1,136 | €2,829 | +€1,693 | +149% |
| Profit (loss) for the period before taxes | 9903 | €3,098 | -€6,142 | -€9,240 | |
| Income taxes | 67/77 | €876 | €167 | -€709 | -80.9% |
| Profit (loss) for the period | 9904 | €2,222 | -€6,309 | -€8,531 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,222 | -€6,309 | -€8,531 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.