NEW DELIGHT ENGINEERING: 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.
NEW DELIGHT ENGINEERING
Largest movements
- Receivables within one year +€87,692
up €87,692 (+3494.4%), from €2,510 to €90,202
of which Trade receivables: +€74,362
- Cash -€7,882
down €7,882 (-2.5%), from €315,306 to €307,424
mainly Receivables within one year (-€87,692) and Investment in fixed assets (net) (-€2,389)
- Reserves +€53,619
up €53,619 (+22.2%), from €241,399 to €295,018
- Tax, wage and social debts +€19,380
up €19,380 (+579.3%), from €3,345 to €22,726
- Trade debts +€7,746
up €7,746 (+670.0%), from €1,156 to €8,902
- Gross operating margin +€89,846
up €89,846, from -€9,801 to €80,045
- Taxes +€21,934
up €21,934 (+13891.1%), from €158 to €22,092
- Depreciation -€1,187
down €1,187 (-41.5%), from €2,861 to €1,674
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 | €324,304 | €404,862 | +€80,558 | +24.8% |
| Fixed assets | 21/28 | €5,903 | €6,619 | +€716 | +12.1% |
| Tangible fixed assets | 22/27 | €5,903 | €6,619 | +€716 | +12.1% |
| Land and buildings | 22 | €5,068 | €4,224 | -€845 | -16.7% |
| Plant, machinery and equipment | 23 | €281 | €144 | -€137 | -48.9% |
| Furniture and vehicles | 24 | €554 | €2,252 | +€1,698 | +306.4% |
| Current assets | 29/58 | €318,401 | €398,243 | +€79,843 | +25.1% |
| Amounts receivable within one year | 40/41 | €2,510 | €90,202 | +€87,692 | +3494.4% |
| Trade receivables | 40 | - | €74,362 | +€74,362 | |
| Other amounts receivable | 41 | €2,510 | €15,840 | +€13,330 | +531.2% |
| Cash at bank and in hand | 54/58 | €315,306 | €307,424 | -€7,882 | -2.5% |
| Deferred charges and accrued income | 490/1 | €585 | €618 | +€33 | +5.6% |
| Total equity and liabilities | 10/49 | €324,304 | €404,862 | +€80,558 | +24.8% |
| Equity | 10/15 | €316,034 | €369,653 | +€53,619 | +17.0% |
| Contributions | 10/11 | €81,600 | €81,600 | = | 0.0% |
| Reserves | 13 | €241,399 | €295,018 | +€53,619 | +22.2% |
| Non-distributable reserves | 130/1 | €241,399 | €295,018 | +€53,619 | +22.2% |
| Other | 1319 | €241,399 | €295,018 | +€53,619 | +22.2% |
| Profit (loss) carried forward | 14 | -€6,965 | -€6,965 | = | 0.0% |
| Amounts payable | 17/49 | €8,270 | €35,210 | +€26,939 | +325.7% |
| Amounts payable within one year | 42/48 | €6,520 | €33,460 | +€26,939 | +413.2% |
| Trade debts | 44 | €1,156 | €8,902 | +€7,746 | +670.0% |
| Suppliers | 440/4 | €1,156 | €8,902 | +€7,746 | +670.0% |
| Taxes, remuneration and social security | 45 | €3,345 | €22,726 | +€19,380 | +579.3% |
| Taxes | 450/3 | €3,345 | €22,726 | +€19,380 | +579.3% |
| Other amounts payable | 47/48 | €2,019 | €1,832 | -€187 | -9.3% |
| Accrued charges and deferred income | 492/3 | €1,750 | €1,750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,861 | €1,674 | -€1,187 | -41.5% |
| Other operating charges | 640/8 | €659 | €677 | +€18 | +2.7% |
| Gross operating margin | 9900 | -€9,801 | €80,045 | +€89,846 | |
| Operating profit (loss) | 9901 | -€13,320 | €77,695 | +€91,015 | |
| Financial income | 75/76B | €806 | €305 | -€502 | -62.2% |
| Recurring financial income | 75 | €806 | €305 | -€502 | -62.2% |
| Financial charges | 65/66B | €2,453 | €2,289 | -€164 | -6.7% |
| Recurring financial charges | 65 | €2,453 | €2,289 | -€164 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,967 | €75,711 | +€90,678 | |
| Income taxes | 67/77 | €158 | €22,092 | +€21,934 | +13891.1% |
| Profit (loss) for the period | 9904 | -€15,125 | €53,619 | +€68,744 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,125 | €53,619 | +€68,744 |
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 9 October 2026 via checked.be.