DELCOTRANS: 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.
DELCOTRANS
Largest movements
- Cash +€71,238
up €71,238 (+76.9%), from €92,674 to €163,912
mainly Net result for the year (+€40,322) and Investment in fixed assets (net) (+€23,916)
- Tangible fixed assets -€36,278
down €36,278 (-20.1%), from €180,151 to €143,874
of which Land and buildings: -€24,129
- Receivables within one year -€3,854
down €3,854 (-43.4%), from €8,890 to €5,036
of which Trade receivables: -€3,385
- Profit (loss) carried forward +€40,322
up €40,322 (+87.3%), from -€46,198 to -€5,876
- Trade debts -€13,135
down €13,135 (-66.8%), from €19,662 to €6,527
- Tax, wage and social debts +€7,927
up €7,927 (+202%), from €3,918 to €11,845
- Other debts -€5,008
down €5,008 (-84.1%), from €5,956 to €948
- Gross operating margin +€54,423
up €54,423 (+637%), from €8,541 to €62,964
- Taxes +€7,116
up €7,116 (+1,093%), from €651 to €7,767
- Financial income -€6,418
down €6,418 (-91.0%), from €7,055 to €637
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 | €285,289 | €315,395 | +€30,106 | +10.6% |
| Fixed assets | 21/28 | €180,607 | €144,543 | -€36,065 | -20.0% |
| Tangible fixed assets | 22/27 | €180,151 | €143,874 | -€36,278 | -20.1% |
| Land and buildings | 22 | €143,450 | €119,321 | -€24,129 | -16.8% |
| Plant, machinery and equipment | 23 | €4,671 | €3,348 | -€1,324 | -28.3% |
| Furniture and vehicles | 24 | €32,030 | €21,206 | -€10,824 | -33.8% |
| Financial fixed assets | 28 | €456 | €669 | +€213 | +46.7% |
| Current assets | 29/58 | €104,682 | €170,852 | +€66,170 | +63.2% |
| Amounts receivable within one year | 40/41 | €8,890 | €5,036 | -€3,854 | -43.4% |
| Trade receivables | 40 | €7,385 | €4,000 | -€3,385 | -45.8% |
| Other amounts receivable | 41 | €1,505 | €1,036 | -€469 | -31.2% |
| Cash at bank and in hand | 54/58 | €92,674 | €163,912 | +€71,238 | +76.9% |
| Deferred charges and accrued income | 490/1 | €3,118 | €1,905 | -€1,213 | -38.9% |
| Total equity and liabilities | 10/49 | €285,289 | €315,395 | +€30,106 | +10.6% |
| Equity | 10/15 | €255,753 | €296,075 | +€40,322 | +15.8% |
| Contributions | 10/11 | €162,000 | €162,000 | = | 0.0% |
| Reserves | 13 | €139,951 | €139,951 | = | 0.0% |
| Distributable reserves | 133 | €139,951 | €139,951 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,198 | -€5,876 | +€40,322 | +87.3% |
| Amounts payable | 17/49 | €29,536 | €19,320 | -€10,216 | -34.6% |
| Amounts payable within one year | 42/48 | €29,536 | €19,320 | -€10,216 | -34.6% |
| Trade debts | 44 | €19,662 | €6,527 | -€13,135 | -66.8% |
| Suppliers | 440/4 | €19,662 | €6,527 | -€13,135 | -66.8% |
| Taxes, remuneration and social security | 45 | €3,918 | €11,845 | +€7,927 | +202% |
| Taxes | 450/3 | €3,918 | €11,845 | +€7,927 | +202% |
| Other amounts payable | 47/48 | €5,956 | €948 | -€5,008 | -84.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,456 | €12,148 | -€308 | -2.5% |
| Other operating charges | 640/8 | €3,093 | €3,225 | +€131 | +4.2% |
| Gross operating margin | 9900 | €8,541 | €62,964 | +€54,423 | +637% |
| Operating profit (loss) | 9901 | -€7,008 | €47,591 | +€54,599 | |
| Financial income | 75/76B | €7,055 | €637 | -€6,418 | -91.0% |
| Recurring financial income | 75 | €7,055 | €637 | -€6,418 | -91.0% |
| Financial charges | 65/66B | €358 | €140 | -€218 | -60.9% |
| Recurring financial charges | 65 | €358 | €140 | -€218 | -60.9% |
| Profit (loss) for the period before taxes | 9903 | -€311 | €48,089 | +€48,400 | |
| Income taxes | 67/77 | €651 | €7,767 | +€7,116 | +1,093% |
| Profit (loss) for the period | 9904 | -€962 | €40,322 | +€41,284 | |
| Profit (loss) for the period to be appropriated | 9905 | -€962 | €40,322 | +€41,284 |
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 19 October 2026 via checked.be.