DALTA: 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.
DALTA
Largest movements
- Intangible fixed assets -€6,000
down €6,000 (-50.1%), from €11,984 to €5,984
- Receivables within one year +€1,141
up €1,141 (+62.9%), from €1,815 to €2,957
- Cash -€597
down €597 (-49.1%), from €1,216 to €619
mainly Current portion of long-term debt (-€7,736) and Trade debts (-€1,570)
- Current portion of long-term debt -€7,736
down €7,736 (-100.0%), from €7,736 to €0
- Profit (loss) carried forward +€3,582
up €3,582 (+14.9%), from -€24,058 to -€20,476
- Trade debts -€1,570
down €1,570 (-6.9%), from €22,878 to €21,308
- Tax, wage and social debts +€269
up €269 (+43.9%), from €613 to €882
- Gross operating margin -€537
down €537 (-5.0%), from €10,788 to €10,251
- Financial charges -€165
down €165 (-38.0%), from €435 to €270
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 | €15,215 | €9,759 | -€5,456 | -35.9% |
| Fixed assets | 21/28 | €12,184 | €6,184 | -€6,000 | -49.2% |
| Intangible fixed assets | 21 | €11,984 | €5,984 | -€6,000 | -50.1% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €3,031 | €3,576 | +€544 | +18.0% |
| Amounts receivable within one year | 40/41 | €1,815 | €2,957 | +€1,141 | +62.9% |
| Trade receivables | 40 | €1,815 | €2,957 | +€1,141 | +62.9% |
| Cash at bank and in hand | 54/58 | €1,216 | €619 | -€597 | -49.1% |
| Total equity and liabilities | 10/49 | €15,215 | €9,759 | -€5,456 | -35.9% |
| Equity | 10/15 | -€16,058 | -€12,476 | +€3,582 | +22.3% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,058 | -€20,476 | +€3,582 | +14.9% |
| Amounts payable | 17/49 | €31,272 | €22,235 | -€9,037 | -28.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €31,272 | €22,235 | -€9,037 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | €7,736 | €0 | -€7,736 | -100.0% |
| Trade debts | 44 | €22,878 | €21,308 | -€1,570 | -6.9% |
| Suppliers | 440/4 | €22,878 | €21,308 | -€1,570 | -6.9% |
| Taxes, remuneration and social security | 45 | €613 | €882 | +€269 | +43.9% |
| Taxes | 450/3 | €613 | €882 | +€269 | +43.9% |
| Other amounts payable | 47/48 | €46 | €46 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,000 | €6,000 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €10,788 | €10,251 | -€537 | -5.0% |
| Operating profit (loss) | 9901 | €4,401 | €3,851 | -€550 | -12.5% |
| Financial charges | 65/66B | €435 | €270 | -€165 | -38.0% |
| Recurring financial charges | 65 | €435 | €270 | -€165 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | €3,966 | €3,582 | -€384 | -9.7% |
| Profit (loss) for the period | 9904 | €3,966 | €3,582 | -€384 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,966 | €3,582 | -€384 | -9.7% |
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 2 October 2026 via checked.be.