DELCATERMINAL: 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.
DELCATERMINAL
Largest movements
- Receivables within one year +€36,806
up €36,806 (+19.7%), from €186,867 to €223,673
of which Trade receivables: +€35,915
- Trade debts +€67,480
up €67,480 (+697%), from €9,680 to €77,160
- Accrued charges and deferred income -€33,852
no longer reported in 2025 (was €33,852)
- Profit (loss) carried forward +€5,015
up €5,015 (+1.2%), from -€414,863 to -€409,848
- Tax, wage and social debts -€3,341
no longer reported in 2025 (was €3,341)
- Gross operating margin -€39,013
down €39,013 (-87.9%), from €44,367 to €5,354
- Financial charges -€4,377
down €4,377 (-88.6%), from €4,943 to €565
- Financial income -€1,631
down €1,631 (-65.6%), from €2,485 to €854
From the 30-06-2025 result to the 31-12-2025 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 30-06-2025 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 30-06-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,572 | €226,874 | +€35,302 | +18.4% |
| Fixed assets | 21/28 | €1,797 | €1,797 | = | 0.0% |
| Financial fixed assets | 28 | €1,797 | €1,797 | = | 0.0% |
| Current assets | 29/58 | €189,775 | €225,077 | +€35,302 | +18.6% |
| Amounts receivable within one year | 40/41 | €186,867 | €223,673 | +€36,806 | +19.7% |
| Trade receivables | 40 | €130,116 | €166,031 | +€35,915 | +27.6% |
| Other amounts receivable | 41 | €56,751 | €57,642 | +€891 | +1.6% |
| Cash at bank and in hand | 54/58 | €2,908 | €1,405 | -€1,504 | -51.7% |
| Total equity and liabilities | 10/49 | €191,572 | €226,874 | +€35,302 | +18.4% |
| Equity | 10/15 | €144,700 | €149,715 | +€5,015 | +3.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €539,563 | €539,563 | = | 0.0% |
| Distributable reserves | 133 | €539,563 | €539,563 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€414,863 | -€409,848 | +€5,015 | +1.2% |
| Amounts payable | 17/49 | €46,873 | €77,160 | +€30,287 | +64.6% |
| Amounts payable within one year | 42/48 | €13,021 | €77,160 | +€64,139 | +493% |
| Trade debts | 44 | €9,680 | €77,160 | +€67,480 | +697% |
| Suppliers | 440/4 | €9,680 | €77,160 | +€67,480 | +697% |
| Taxes, remuneration and social security | 45 | €3,341 | - | -€3,341 | |
| Taxes | 450/3 | €3,341 | - | -€3,341 | |
| Accrued charges and deferred income | 492/3 | €33,852 | - | -€33,852 | |
| Other operating charges | 640/8 | €613 | €628 | +€14 | +2.3% |
| Gross operating margin | 9900 | €44,367 | €5,354 | -€39,013 | -87.9% |
| Operating profit (loss) | 9901 | €43,754 | €4,726 | -€39,028 | -89.2% |
| Financial income | 75/76B | €2,485 | €854 | -€1,631 | -65.6% |
| Recurring financial income | 75 | €2,485 | €854 | -€1,631 | -65.6% |
| Financial charges | 65/66B | €4,943 | €565 | -€4,377 | -88.6% |
| Recurring financial charges | 65 | €4,943 | €565 | -€4,377 | -88.6% |
| Profit (loss) for the period before taxes | 9903 | €41,296 | €5,015 | -€36,281 | -87.9% |
| Profit (loss) for the period | 9904 | €41,296 | €5,015 | -€36,281 | -87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,296 | €5,015 | -€36,281 | -87.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.