DEL-TECH INGENIERIE: what changed
DEL-TECH INGENIERIE
Largest movements
- Cash -€39,248
down €39,248 (-41.2%), from €95,196 to €55,948
mainly Other debts (-€39,035) and Investment in fixed assets (net) (-€38,107)
- Tangible fixed assets +€6,529
up €6,529 (+11.7%), from €55,913 to €62,442
of which Furniture and vehicles: +€7,697
- Receivables within one year +€6,510
up €6,510 (+76.2%), from €8,538 to €15,048
of which Other amounts receivable: +€7,553
- Current investments -€4,450
down €4,450 (-100%), from €4,450 to €0
- Other debts -€39,035
down €39,035 (-50.9%), from €76,684 to €37,649
- Profit (loss) carried forward +€5,426
up €5,426 (+340%), from €1,595 to €7,021
- Tax, wage and social debts +€2,571
up €2,571 (+61.5%), from €4,182 to €6,754
- Depreciation +€22,829
up €22,829 (+261%), from €8,748 to €31,577
- Taxes -€14,488
down €14,488 (-53.5%), from €27,092 to €12,604
- Gross operating margin -€13,730
down €13,730 (-16.4%), from €83,879 to €70,149
- Other operating charges -€2,055
down €2,055 (-69.6%), from €2,952 to €897
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €165,027 | €134,235 | -€30,792 | -18.7% |
| Fixed assets | 21/28 | €55,913 | €62,442 | +€6,529 | +11.7% |
| Tangible fixed assets | 22/27 | €55,913 | €62,442 | +€6,529 | +11.7% |
| Plant, machinery and equipment | 23 | €5,606 | €4,438 | -€1,168 | -20.8% |
| Furniture and vehicles | 24 | €50,307 | €58,004 | +€7,697 | +15.3% |
| Current assets | 29/58 | €109,115 | €71,793 | -€37,321 | -34.2% |
| Amounts receivable within one year | 40/41 | €8,538 | €15,048 | +€6,510 | +76.2% |
| Trade receivables | 40 | €8,192 | €7,148 | -€1,043 | -12.7% |
| Other amounts receivable | 41 | €347 | €7,900 | +€7,553 | +2,180% |
| Current investments | 50/53 | €4,450 | €0 | -€4,450 | -100% |
| Cash at bank and in hand | 54/58 | €95,196 | €55,948 | -€39,248 | -41.2% |
| Deferred charges and accrued income | 490/1 | €931 | €798 | -€133 | -14.3% |
| Total equity and liabilities | 10/49 | €165,027 | €134,235 | -€30,792 | -18.7% |
| Equity | 10/15 | €84,055 | €89,481 | +€5,426 | +6.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €62,000 | €62,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,595 | €7,021 | +€5,426 | +340% |
| Amounts payable | 17/49 | €80,972 | €44,754 | -€36,218 | -44.7% |
| Amounts payable within one year | 42/48 | €80,972 | €44,754 | -€36,218 | -44.7% |
| Trade debts | 44 | €106 | €352 | +€246 | +232% |
| Suppliers | 440/4 | €106 | €352 | +€246 | +232% |
| Taxes, remuneration and social security | 45 | €4,182 | €6,754 | +€2,571 | +61.5% |
| Taxes | 450/3 | €4,182 | €6,754 | +€2,571 | +61.5% |
| Other amounts payable | 47/48 | €76,684 | €37,649 | -€39,035 | -50.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €4,250 | €2,179 | -€2,071 | -48.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,748 | €31,577 | +€22,829 | +261% |
| Other operating charges | 640/8 | €2,952 | €897 | -€2,055 | -69.6% |
| Non-recurring operating charges | 66A | - | €4,450 | +€4,450 | |
| Gross operating margin | 9900 | €83,879 | €70,149 | -€13,730 | -16.4% |
| Operating profit (loss) | 9901 | €72,178 | €33,225 | -€38,954 | -54.0% |
| Financial income | 75/76B | €15 | €0 | -€15 | -100% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -100% |
| Financial charges | 65/66B | €149 | €195 | +€45 | +30.3% |
| Recurring financial charges | 65 | €149 | €195 | +€45 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | €72,044 | €33,030 | -€39,014 | -54.2% |
| Income taxes | 67/77 | €27,092 | €12,604 | -€14,488 | -53.5% |
| Profit (loss) for the period | 9904 | €44,952 | €20,426 | -€24,526 | -54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,952 | €20,426 | -€24,526 | -54.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.