DELANTRA: 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.
DELANTRA
Largest movements
- Receivables within one year +€54,261
up €54,261 (+133%), from €40,796 to €95,057
of which Other amounts receivable: +€58,081
- Receivables after one year -€45,000
down €45,000 (-100%), from €45,000 to €0
- Tangible fixed assets -€34,658
down €34,658 (-21.2%), from €163,867 to €129,209
of which Leasing and similar rights: -€33,600
- Cash +€6,903
up €6,903 (+27.1%), from €25,500 to €32,403
mainly Receivables after one year (+€45,000) and Depreciation (+€34,658)
- Deferred charges and accrued income +€2,783
up €2,783 (+18,601%), from €15 to €2,798
- Debts after one year -€14,471
down €14,471 (-14.1%), from €102,683 to €88,212
- Trade debts -€6,754
down €6,754 (-72.2%), from €9,351 to €2,597
- Provisions +€4,800
up €4,800 (+319%), from €1,504 to €6,304
- Tax, wage and social debts +€4,307
up €4,307 (+47.9%), from €8,992 to €13,299
- Other debts -€3,437
down €3,437 (-97.1%), from €3,540 to €103
- Gross operating margin -€41,723
down €41,723 (-36.6%), from €113,994 to €72,272
- Depreciation +€27,160
up €27,160 (+362%), from €7,498 to €34,658
- Financial charges +€4,831
up €4,831 (+206%), from €2,342 to €7,174
- Taxes -€4,370
down €4,370 (-42.6%), from €10,265 to €5,896
- Other operating charges +€1,823
up €1,823 (+8.8%), from €20,663 to €22,486
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 | €275,563 | €259,852 | -€15,712 | -5.7% |
| Fixed assets | 21/28 | €164,252 | €129,594 | -€34,658 | -21.1% |
| Tangible fixed assets | 22/27 | €163,867 | €129,209 | -€34,658 | -21.2% |
| Furniture and vehicles | 24 | €2,278 | €1,220 | -€1,058 | -46.4% |
| Leasing and similar rights | 25 | €161,588 | €127,988 | -€33,600 | -20.8% |
| Financial fixed assets | 28 | €385 | €385 | = | 0.0% |
| Current assets | 29/58 | €111,311 | €130,258 | +€18,946 | +17.0% |
| Amounts receivable after more than one year | 29 | €45,000 | €0 | -€45,000 | -100% |
| Other amounts receivable | 291 | €45,000 | €0 | -€45,000 | -100% |
| Amounts receivable within one year | 40/41 | €40,796 | €95,057 | +€54,261 | +133% |
| Trade receivables | 40 | €11,108 | €7,288 | -€3,820 | -34.4% |
| Other amounts receivable | 41 | €29,689 | €87,770 | +€58,081 | +196% |
| Cash at bank and in hand | 54/58 | €25,500 | €32,403 | +€6,903 | +27.1% |
| Deferred charges and accrued income | 490/1 | €15 | €2,798 | +€2,783 | +18,601% |
| Total equity and liabilities | 10/49 | €275,563 | €259,852 | -€15,712 | -5.7% |
| Equity | 10/15 | €135,101 | €134,866 | -€235 | -0.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €116,551 | €116,316 | -€235 | -0.2% |
| Tax-exempt reserves | 132 | €37,896 | €24,915 | -€12,981 | -34.3% |
| Distributable reserves | 133 | €78,655 | €91,400 | +€12,746 | +16.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €1,504 | €6,304 | +€4,800 | +319% |
| Deferred taxes | 168 | €1,504 | €6,304 | +€4,800 | +319% |
| Amounts payable | 17/49 | €138,959 | €118,682 | -€20,277 | -14.6% |
| Amounts payable after more than one year | 17 | €102,683 | €88,212 | -€14,471 | -14.1% |
| Financial debts | 170/4 | €102,683 | €88,212 | -€14,471 | -14.1% |
| Amounts payable within one year | 42/48 | €35,534 | €30,470 | -€5,064 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €13,651 | €14,471 | +€820 | +6.0% |
| Trade debts | 44 | €9,351 | €2,597 | -€6,754 | -72.2% |
| Suppliers | 440/4 | €9,351 | €2,597 | -€6,754 | -72.2% |
| Taxes, remuneration and social security | 45 | €8,992 | €13,299 | +€4,307 | +47.9% |
| Taxes | 450/3 | €8,992 | €13,299 | +€4,307 | +47.9% |
| Other amounts payable | 47/48 | €3,540 | €103 | -€3,437 | -97.1% |
| Accrued charges and deferred income | 492/3 | €742 | €0 | -€742 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,498 | €34,658 | +€27,160 | +362% |
| Other operating charges | 640/8 | €20,663 | €22,486 | +€1,823 | +8.8% |
| Gross operating margin | 9900 | €113,994 | €72,272 | -€41,723 | -36.6% |
| Operating profit (loss) | 9901 | €85,833 | €15,127 | -€70,705 | -82.4% |
| Financial income | 75/76B | €3,878 | €2,507 | -€1,371 | -35.4% |
| Recurring financial income | 75 | €3,878 | €2,507 | -€1,371 | -35.4% |
| Financial charges | 65/66B | €2,342 | €7,174 | +€4,831 | +206% |
| Recurring financial charges | 65 | €2,342 | €7,174 | +€4,831 | +206% |
| Profit (loss) for the period before taxes | 9903 | €87,368 | €10,461 | -€76,907 | -88.0% |
| Transfer from deferred taxes | 780 | - | €1,877 | +€1,877 | |
| Transfer to deferred taxes | 680 | €1,504 | €0 | -€1,504 | -100% |
| Income taxes | 67/77 | €10,265 | €5,896 | -€4,370 | -42.6% |
| Profit (loss) for the period | 9904 | €75,599 | €6,442 | -€69,157 | -91.5% |
| Transfer from tax-exempt reserves | 789 | - | €6,304 | +€6,304 | |
| Transfer to tax-exempt reserves | 689 | €37,896 | €0 | -€37,896 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €37,703 | €12,746 | -€24,957 | -66.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.