Del-Tec: 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.
Del-Tec
Largest movements
- Cash -€22,278
down €22,278 (-26.3%), from €84,731 to €62,453
mainly Net result for the year (-€22,485) and Receivables within one year (-€6,239)
- Tangible fixed assets -€11,393
down €11,393 (-8.9%), from €127,973 to €116,580
of which Land and buildings: -€8,259
- Receivables within one year +€6,239
up €6,239 (+45.3%), from €13,785 to €20,024
of which Other amounts receivable: +€3,352
- Deferred charges and accrued income +€3,409
up €3,409 (+162%), from €2,101 to €5,510
- Profit (loss) carried forward -€12,223
down €12,223, from €0 to -€12,223
- Reserves -€10,262
down €10,262 (-7.7%), from €133,155 to €122,894
of which Distributable reserves: -€10,262
- Trade debts +€6,544
up €6,544 (+81.2%), from €8,057 to €14,601
- Debts after one year -€4,373
down €4,373 (-8.9%), from €48,995 to €44,622
- Other debts -€3,148
down €3,148 (-12.1%), from €26,017 to €22,869
- Gross operating margin -€34,838
down €34,838, from €27,315 to -€7,523
- Depreciation -€3,479
down €3,479 (-23.4%), from €14,871 to €11,393
- Taxes -€3,259
down €3,259 (-94.0%), from €3,468 to €209
- Financial charges +€861
up €861 (+72.7%), from €1,185 to €2,046
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 | €242,847 | €217,541 | -€25,306 | -10.4% |
| Fixed assets | 21/28 | €128,273 | €116,880 | -€11,393 | -8.9% |
| Tangible fixed assets | 22/27 | €127,973 | €116,580 | -€11,393 | -8.9% |
| Land and buildings | 22 | €122,101 | €113,841 | -€8,259 | -6.8% |
| Plant, machinery and equipment | 23 | €1,939 | €896 | -€1,043 | -53.8% |
| Furniture and vehicles | 24 | €3,933 | €1,843 | -€2,090 | -53.1% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €114,574 | €100,661 | -€13,913 | -12.1% |
| Stocks and contracts in progress | 3 | €13,958 | €12,674 | -€1,284 | -9.2% |
| Stocks | 30/36 | €13,958 | €12,674 | -€1,284 | -9.2% |
| Amounts receivable within one year | 40/41 | €13,785 | €20,024 | +€6,239 | +45.3% |
| Trade receivables | 40 | €4,554 | €7,441 | +€2,887 | +63.4% |
| Other amounts receivable | 41 | €9,231 | €12,583 | +€3,352 | +36.3% |
| Cash at bank and in hand | 54/58 | €84,731 | €62,453 | -€22,278 | -26.3% |
| Deferred charges and accrued income | 490/1 | €2,101 | €5,510 | +€3,409 | +162% |
| Total equity and liabilities | 10/49 | €242,847 | €217,541 | -€25,306 | -10.4% |
| Equity | 10/15 | €151,755 | €129,270 | -€22,485 | -14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €133,155 | €122,894 | -€10,262 | -7.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €133,155 | €122,894 | -€10,262 | -7.7% |
| Profit (loss) carried forward | 14 | €0 | -€12,223 | -€12,223 | |
| Amounts payable | 17/49 | €91,092 | €88,271 | -€2,821 | -3.1% |
| Amounts payable after more than one year | 17 | €48,995 | €44,622 | -€4,373 | -8.9% |
| Financial debts | 170/4 | €48,995 | €44,622 | -€4,373 | -8.9% |
| Amounts payable within one year | 42/48 | €42,097 | €43,649 | +€1,552 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €4,816 | €4,775 | -€41 | -0.9% |
| Trade debts | 44 | €8,057 | €14,601 | +€6,544 | +81.2% |
| Suppliers | 440/4 | €8,057 | €14,601 | +€6,544 | +81.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €3,206 | €1,404 | -€1,803 | -56.2% |
| Taxes | 450/3 | €1,706 | €560 | -€1,146 | -67.2% |
| Remuneration and social security | 454/9 | €1,500 | €844 | -€656 | -43.7% |
| Other amounts payable | 47/48 | €26,017 | €22,869 | -€3,148 | -12.1% |
| Non-recurring operating income | 76A | - | €3,900 | +€3,900 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,871 | €11,393 | -€3,479 | -23.4% |
| Other operating charges | 640/8 | €1,172 | €1,314 | +€142 | +12.1% |
| Gross operating margin | 9900 | €27,315 | -€7,523 | -€34,838 | |
| Operating profit (loss) | 9901 | €11,272 | -€20,230 | -€31,502 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €1,185 | €2,046 | +€861 | +72.7% |
| Recurring financial charges | 65 | €1,185 | €2,046 | +€861 | +72.7% |
| Profit (loss) for the period before taxes | 9903 | €10,087 | -€22,276 | -€32,363 | |
| Income taxes | 67/77 | €3,468 | €209 | -€3,259 | -94.0% |
| Profit (loss) for the period | 9904 | €6,619 | -€22,485 | -€29,104 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,619 | -€22,485 | -€29,104 |
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 20 October 2026 via checked.be.