DELTA-TEMP
InactiveInactive since 25-07-2026; last annual accounts for fiscal year 2025.
Signals
1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 29-05-2026, 63 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
63 d early
2024
37 d early
2023
34 d early
2022
1 d early
2021
25 d late
2019
70 d late
2018
50 d early
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2025, abbreviated schema
Equity
€12.49M▲ 64.8%
2024 · €7.58M
2018: €1.14Mlowest value
2019: €1.31M▲ +14.6% vs 2018
2021: €1.66M
2022: €1.84M▲ +10.8% vs 2021
2023: €2.79M▲ +51.8% vs 2022
2024: €7.58M▲ +172% vs 2023
2025: €12.49M▲ +64.8% vs 2024highest value
2018 → 2025
Total assets
€16.49M▲ 89.5%
2024 · €8.71M
2018: €2.96Mlowest value
2019: €3.51M▲ +18.7% vs 2018
2021: €4.04M
2022: €5.07M▲ +25.7% vs 2021
2023: €6.14M▲ +21.0% vs 2022
2024: €8.71M▲ +41.8% vs 2023
2025: €16.49M▲ +89.5% vs 2024highest value
2018 → 2025
Net result
€4.83M▲ 64.6%
2024 · €2.94M
2018: €945klowest value
2019: €1.14M▲ +20.9% vs 2018
2021: €2.30M
2022: €1.85M▼ -19.2% vs 2021
2023: €3.35M▲ +80.7% vs 2022
2024: €2.94M▼ -12.4% vs 2023
2025: €4.83M▲ +64.6% vs 2024highest value
2018 → 2025
Working capital
€9.68M▲ 57.5%
2024 · €6.15M
2018: €833klowest value
2019: €961k▲ +15.4% vs 2018
2021: €1.28M
2022: €2.14M▲ +67.3% vs 2021
2023: €2.41M▲ +13.1% vs 2022
2024: €6.15M▲ +155% vs 2023
2025: €9.68M▲ +57.5% vs 2024highest value
2018 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€1.66M-€1.84M▲ 10.8%€2.79M▲ 51.8%€7.58M▲ 172%€12.49M▲ 64.8%
2021: €1.66Mlowest in 5 years
2022: €1.84M▲ +10.8% vs 2021
2023: €2.79M▲ +51.8% vs 2022
2024: €7.58M▲ +172% vs 2023
2025: €12.49M▲ +64.8% vs 2024highest in 5 years
Operating result€2.45M-€1.86M▼ 23.8%€3.64M▲ 95.2%€4.03M▲ 10.8%€2.27M▼ 43.6%
2021: €2.45M
2022: €1.86M▼ -23.8% vs 2021lowest in 5 years
2023: €3.64M▲ +95.2% vs 2022
2024: €4.03M▲ +10.8% vs 2023highest in 5 years
2025: €2.27M▼ -43.6% vs 2024
Net result€2.30M-€1.85M▼ 19.2%€3.35M▲ 80.7%€2.94M▼ 12.4%€4.83M▲ 64.6%
2021: €2.30M
2022: €1.85M▼ -19.2% vs 2021lowest in 5 years
2023: €3.35M▲ +80.7% vs 2022
2024: €2.94M▼ -12.4% vs 2023
2025: €4.83M▲ +64.6% vs 2024highest in 5 years
Turnover and EBIT margin not published: the abbreviated schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result falls in 2025; 2025 is 44% below 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €16.49M
Fixed assets
€2.81M ▲ 80.3%
Current assets
€13.69M ▲ 91.5%
Equity and liabilities €16.49M
Equity
€12.49M ▲ 64.8%
Provisions
€0 ▼ 100%
Debt
€4.01M ▲ 287%
Debt's share of the balance-sheet total rises from 11.9% to 24.3%. Equity and debt are higher.
Key figures and ratios
EBITDA
€2.80M▼
2024 · €4.42M
Cash flow
€5.36M▲
2024 · €3.33M
Current ratio
3.42▼
2024 · 7.16
Quick ratio
3.40▼
2024 · 7.08
Debt to equity
0.32▲
2024 · 0.14
ROE
38.7%▼
2024 · 38.7%
ROA
29.3%▼
2024 · 33.7%
Interest coverage
874.34▲
2024 · 365.33
Debt ≤ 1 year
€4.00M▲
2024 · €998k
Income taxes
€711k▼
2024 · €1.15M
Staff costs
€530k▼
2024 · €775k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2025 against 2024 · 72 lines
Balance sheet
Code20242025
Assets
Total assets20/58€8.71M€16.49M▲
Fixed assets21/28€1.56M€2.81M▲
Tangible fixed assets22/27€1.52M€2.77M▲
Land and buildings22€0-
Plant, machinery and equipment23€1.49M€2.74M▲
Furniture and vehicles24€32k€27k▼
Financial fixed assets28€41k€41k=
Current assets29/58€7.15M€13.69M▲
Stocks and contracts in progress3€76k€99k▲
Stocks30/36€76k€99k▲
Amounts receivable within one year40/41€878k€1.08M▲
Trade receivables40€609k€734k▲
Other amounts receivable41€269k€344k▲
Cash at bank and in hand54/58€6.04M€12.48M▲
Deferred charges and accrued income490/1€152k€30k▼
Equity and liabilities
Total equity and liabilities10/49€8.71M€16.49M▲
Equity10/15€7.58M€12.49M▲
Contributions10/11€598k€2.12M▲
Capital10€598k€2.12M▲
Issued capital100€598k€2.12M▲
Revaluation surpluses12€1.54M€1.09M▼
Reserves13€5.43M€9.28M▲
Non-distributable reserves130/1€60k€212k▲
Legal reserve130€60k€212k▲
Tax-exempt reserves132€0-
Distributable reserves133€5.37M€9.06M▲
Profit (loss) carried forward14€0€0=
Provisions and deferred taxes16€91k€0▼
Provisions for liabilities and charges160/5€91k€0▼
Other liabilities and charges164/5€91k€0▼
Deferred taxes168€0-
Amounts payable17/49€1.04M€4.01M▲
Amounts payable after more than one year17€0-
Financial debts170/4€0-
Amounts payable within one year42/48€998k€4.00M▲
Current portion of amounts payable after more than one year42€0-
Trade debts44€216k€102k▼
Suppliers440/4€216k€102k▼
Advances received on contracts in progress46€215k€77k▼
Taxes, remuneration and social security45€568k€99k▼
Taxes450/3€482k€35k▼
Remuneration and social security454/9€86k€64k▼
Other amounts payable47/48€0€3.72M▲
Accrued charges and deferred income492/3€38k€8k▼
Income statement
Code20242025
Non-recurring operating income76A€163k€366k▲
Remuneration, social security and pensions62€775k€530k▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€390k€524k▲
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4€-6k€22k▲
Provisions for liabilities and charges: additions (uses and reversals)635/8€91k€-91k▼
Other operating charges640/8€5k€10k▲
Non-recurring operating charges66A€4k€93k▲
Gross operating margin9900€5.29M€3.36M▼
Operating profit (loss)9901€4.03M€2.27M▼
Financial income75/76B€54k€3.27M▲
Recurring financial income75€54k€101k▲
Non-recurring financial income76B-€3.17M
Financial charges65/66B€12k€3k▼
Recurring financial charges65€12k€3k▼
Profit (loss) for the period before taxes9903€4.08M€5.54M▲
Transfer from deferred taxes780€7k€0▼
Income taxes67/77€1.15M€711k▼
Profit (loss) for the period9904€2.94M€4.83M▲
Transfer from tax-exempt reserves789€22k€0▼
Profit (loss) for the period to be appropriated9905€2.96M€4.83M▲
Appropriation of the result
Profit (loss) to be appropriated9906€2.96M€4.83M▲
Transfer to equity691/2€2.96M€1.11M▼
To the legal reserve6920-€153k
To other reserves6921€2.96M€955k▼
Profit to be distributed694/7€0€3.72M▲
Return on contributions (dividend)694-€3.72M
Directors or managers695€0-
Social balance
Average headcount (FTE)90877.96.5▼
The notes to these accounts (20 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | €163k | €366k | ▲ 124% |
| Remuneration, social security and pensions62 | €583k | €444k | €499k | €775k | €530k | ▼ 31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €230k | €98k | €99k | €390k | €524k | ▲ 34.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | €73k | €27k | €-87k | €-6k | €22k | ▲ 465% |
| Provisions for liabilities and charges: additions (uses and reversals)635/8 | - | - | - | €91k | €-91k | ▼ 200% |
| Other operating charges640/8 | €18k | €8k | €10k | €5k | €10k | ▲ 101% |
| Non-recurring operating charges66A | - | €117k | €100k | €4k | €93k | ▲ 2,116% |
| Gross operating margin9900 | €3.35M | €2.56M | €4.26M | €5.29M | €3.36M | ▼ 36.5% |
| Operating profit (loss)9901 | €2.45M | €1.86M | €3.64M | €4.03M | €2.27M | ▼ 43.6% |
| Financial income75/76B | €24k | €60k | €51k | €54k | €3.27M | ▲ 5,935% |
| Recurring financial income75 | €24k | €60k | €51k | €54k | €101k | ▲ 86.1% |
| Non-recurring financial income76B | - | - | - | - | €3.17M | - |
| Financial charges65/66B | €47k | €9k | €9k | €12k | €3k | ▼ 73.6% |
| Recurring financial charges65 | €47k | €9k | €9k | €12k | €3k | ▼ 73.6% |
| Profit (loss) for the period before taxes9903 | €2.42M | €1.92M | €3.68M | €4.08M | €5.54M | ▲ 36.0% |
| Transfer from deferred taxes780 | €849 | €485 | €485 | €7k | €0 | ▼ 100% |
| Income taxes67/77 | €129k | €62k | €331k | €1.15M | €711k | ▼ 38.0% |
| Profit (loss) for the period9904 | €2.30M | €1.85M | €3.35M | €2.94M | €4.83M | ▲ 64.6% |
| Transfer from tax-exempt reserves789 | €3k | €1k | €1k | €22k | €0 | ▼ 100% |
| Profit (loss) for the period to be appropriated9905 | €2.30M | €1.86M | €3.35M | €2.96M | €4.83M | ▲ 63.3% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €4.04M | €5.07M | €6.14M | €8.71M | €16.49M | ▲ 89.5% |
| Fixed assets21/28 | €827k | €787k | €853k | €1.56M | €2.81M | ▲ 80.3% |
| Tangible fixed assets22/27 | €827k | €786k | €850k | €1.52M | €2.77M | ▲ 82.5% |
| Land and buildings22 | €739k | €683k | €633k | €0 | - | - |
| Plant, machinery and equipment23 | €10k | €2k | €0 | €1.49M | €2.74M | ▲ 84.6% |
| Furniture and vehicles24 | €78k | €102k | €218k | €32k | €27k | ▼ 15.8% |
| Leasing and similar rights25 | €0 | - | - | - | - | - |
| Other tangible fixed assets26 | €0 | - | - | - | - | - |
| Financial fixed assets28 | €405 | €270 | €3k | €41k | €41k | = |
| Current assets29/58 | €3.21M | €4.29M | €5.29M | €7.15M | €13.69M | ▲ 91.5% |
| Stocks and contracts in progress3 | €45k | €46k | €44k | €76k | €99k | ▲ 29.9% |
| Stocks30/36 | €45k | €46k | €44k | €76k | €99k | ▲ 29.9% |
| Amounts receivable within one year40/41 | €2.24M | €1.77M | €1.27M | €878k | €1.08M | ▲ 22.7% |
| Trade receivables40 | €1.08M | €883k | €986k | €609k | €734k | ▲ 20.5% |
| Other amounts receivable41 | €1.17M | €884k | €285k | €269k | €344k | ▲ 27.9% |
| Cash at bank and in hand54/58 | €916k | €2.47M | €3.97M | €6.04M | €12.48M | ▲ 107% |
| Deferred charges and accrued income490/1 | €2k | €0 | - | €152k | €30k | ▼ 80.3% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €4.04M | €5.07M | €6.14M | €8.71M | €16.49M | ▲ 89.5% |
| Equity10/15 | €1.66M | €1.84M | €2.79M | €7.58M | €12.49M | ▲ 64.8% |
| Contributions10/11 | €598k | €598k | €598k | €598k | €2.12M | ▲ 255% |
| Capital10 | €598k | €598k | €598k | €598k | €2.12M | ▲ 255% |
| Issued capital100 | €598k | €598k | €598k | €598k | €2.12M | ▲ 255% |
| Revaluation surpluses12 | - | - | - | €1.54M | €1.09M | ▼ 29.6% |
| Reserves13 | €1.06M | €1.24M | €2.19M | €5.43M | €9.28M | ▲ 70.7% |
| Non-distributable reserves130/1 | €60k | €60k | €60k | €60k | €212k | ▲ 255% |
| Legal reserve130 | €60k | €60k | €60k | €60k | €212k | ▲ 255% |
| Tax-exempt reserves132 | €25k | €24k | €22k | €0 | - | - |
| Distributable reserves133 | €974k | €1.16M | €2.11M | €5.37M | €9.06M | ▲ 68.6% |
| Profit (loss) carried forward14 | €0 | €0 | €0 | €0 | €0 | - |
| Provisions and deferred taxes16 | €8k | €8k | €7k | €91k | €0 | ▼ 100% |
| Provisions for liabilities and charges160/5 | - | - | - | €91k | €0 | ▼ 100% |
| Other liabilities and charges164/5 | - | - | - | €91k | €0 | ▼ 100% |
| Deferred taxes168 | €8k | €8k | €7k | €0 | - | - |
| Amounts payable17/49 | €2.37M | €3.23M | €3.34M | €1.04M | €4.01M | ▲ 287% |
| Amounts payable after more than one year17 | €348k | €239k | €128k | €0 | - | - |
| Financial debts170/4 | €348k | €239k | €128k | €0 | - | - |
| Amounts payable within one year42/48 | €1.93M | €2.15M | €2.87M | €998k | €4.00M | ▲ 301% |
| Current portion of amounts payable after more than one year42 | €107k | €109k | €111k | €0 | - | - |
| Trade debts44 | €431k | €264k | €198k | €216k | €102k | ▼ 52.9% |
| Suppliers440/4 | €431k | €264k | €198k | €216k | €102k | ▼ 52.9% |
| Advances received on contracts in progress46 | €0 | - | - | €215k | €77k | ▼ 64.3% |
| Taxes, remuneration and social security45 | €58k | €100k | €163k | €568k | €99k | ▼ 82.6% |
| Taxes450/3 | €28k | €50k | €127k | €482k | €35k | ▼ 92.7% |
| Remuneration and social security454/9 | €30k | €50k | €37k | €86k | €64k | ▼ 26.1% |
| Other amounts payable47/48 | €1.34M | €1.68M | €2.40M | €0 | €3.72M | - |
| Accrued charges and deferred income492/3 | €90k | €839k | €344k | €38k | €8k | ▼ 80.5% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €2.30M | €1.85M | €3.35M | €2.94M | €4.83M | ▲ 64.6% |
| + Depreciation and write-downs630 | €230k | €98k | €99k | €390k | €524k | ▲ 34.3% |
| Operating cash flow (approximation) | €2.53M | €1.95M | €3.45M | €3.33M | €5.36M | ▲ 61.0% |
| Investment in fixed assets (approximation) | - | €-57k | €-166k | €-1.10M | €-1.78M | ▼ 62.1% |
| Change in cash | - | €1.56M | €1.50M | €2.07M | €6.44M | ▲ 211% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
04-08
State Gazette act
Restructuring · End & cessationMerger · Accounting effect · Power of attorney4 facts ▸
State Gazette act
Restructuring · End & cessation
Merger · Accounting effect · Power of attorney4 facts ▸
- General meeting, 01/07/2026
- Merger, Zusterfusie
- Accounting effect, 01/01/2026
- Power of attorney, HLB SEFICO
29-05
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema
2025
31-12
Financial
Highest result since 2018net €4.83M ▲64.6%
Net result €4.83M, the highest in the series.
31-12
Financial
Equity above €10MEq €12.49M ▲64.8%
7 profitable years in a row build equity to €12.49M.
24-06
NBB filing
Annual accounts filed
fiscal year 2024 · abbreviated schema
2024
31-12
Financial
Liquidity quadruplescurrent ratio 7.16
Current ratio from 1.84 to 7.16; short-term debt falls from €2.87M to €998k.
31-12
Financial
Equity above €5MEq €7.58M ▲172%
6 profitable years in a row build equity to €7.58M.
27-03
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema
2023
30-09
Financial
Equity above €2MEq €2.79M ▲51.8%
5 profitable years in a row build equity to €2.79M.
29-04
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema
2022
25-05
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema · 25 days late
2020
09-10
NBB filing
Annual accounts filed
fiscal year 2019 · abbreviated schema · 70 days late
Show earlier events
2019
11-06
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema
2018
20-07
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema
2017
18-07
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
2016
30-08
NBB filing
Annual accounts filed
fiscal year 2015 · abbreviated schema · 30 days late
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
1 of 16 acts read
About the unread acts
Of the 16 Belgian State Gazette acts we know for this company, 1 has been read. The other 15 have not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
16 acts for this company are in the Belgian State Gazette, of which we have read 1. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Oosterzele
Ground area
4,433 m²
Building footprint
1,226 m²
Volume, LiDAR
8,098 m³
Parcel 44052A0390/00E000, Flanders · tallest building 7.3 m, ±2 floors. Linked by address, not a title deed.
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 44052A0390/00E000 | Flanders | 4,433 m² | 1 · 1,225 m² | 7.3 m · 2 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Structure & network
Acquisitions and mergers
1 transactionTaken over by:ATLAS COPCO RENTAL EUROPE
Public money · subsidies and aid
Flemish government
2022 to 2025 · 4 entries · 3,300 EUR awarded · 4,260 EUR paid| Year | Entries | awarded | paid |
|---|---|---|---|
| 2025 | 1 | 1,830 EUR | 1,830 EUR |
| 2024 | 1 | 907 EUR | 907 EUR |
| 2023 | 1 | 236 EUR | 1,196 EUR |
| 2022 | 1 | 327 EUR | 327 EUR |
Schemes
Subsidie voor opleiding en advies voor kmo's en zelfstandigen (kmo-portefeuille)
Recognitions · licences · registrations
Legal Entity Identifier
96760062LC8ACB1Y8761
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Of 472 companies in sector 46842 we hold annual accounts for 345. 105 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPublic limited company
Founded24-01-2002
Fiscal year end31-12
Activities, NACEBEL 2025
46842Wholesale trade
77399Renting and leasing of other machinery, equipment and tangible goods
46649Wholesale of other machinery and equipment
Contact
Website
www.delta-temp.com
E-mail
info@delta-temp.com
Scores and ratios are computed by Checked and are not a credit decision.