DelFa Pro: what changed
Two fiscal 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.
DelFa Pro
Largest movements
- Deferred charges and accrued income +€6,659
up €6,659 (+721.4%), from €923 to €7,582
- Tangible fixed assets -€4,609
down €4,609 (-55.0%), from €8,383 to €3,775
of which Furniture and vehicles: -€4,697
- Stocks and contracts +€4,215
up €4,215 (+56.2%), from €7,499 to €11,714
- Receivables within one year +€3,124
up €3,124 (+11.3%), from €27,710 to €30,834
of which Other amounts receivable: +€2,264
- Cash +€712
up €712 (+17.0%), from €4,177 to €4,888
mainly Tax, wage and social debts (+€18,906) and Advances received (+€9,209)
- Tax, wage and social debts +€18,906
up €18,906 (+218.6%), from €8,649 to €27,555
of which Remuneration and social security: +€21,062
- Profit (loss) carried forward -€18,794
down €18,794 (-94.2%), from -€19,950 to -€38,744
- Advances received +€9,209
up €9,209 (+170.6%), from €5,399 to €14,609
- Other debts +€5,178
up €5,178 (+40.2%), from €12,868 to €18,046
- Debts after one year -€3,833
no longer reported in 2025 (was €3,833)
- Staff costs +€33,863
up €33,863 (+195.8%), from €17,298 to €51,161
- Gross operating margin +€19,424
up €19,424 (+85.0%), from €22,861 to €42,285
- Other operating charges +€3,644
up €3,644 (+947.8%), from €384 to €4,028
- Financial charges -€1,263
down €1,263 (-71.7%), from €1,762 to €499
- Depreciation -€585
down €585 (-9.7%), from €6,047 to €5,462
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.
Cash bridge derived
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 | €48,692 | €58,793 | +€10,101 | +20.7% |
| Fixed assets | 21/28 | €8,383 | €3,775 | -€4,609 | -55.0% |
| Tangible fixed assets | 22/27 | €8,383 | €3,775 | -€4,609 | -55.0% |
| Plant, machinery and equipment | 23 | €386 | €475 | +€89 | +22.9% |
| Furniture and vehicles | 24 | €7,997 | €3,300 | -€4,697 | -58.7% |
| Current assets | 29/58 | €40,309 | €55,018 | +€14,709 | +36.5% |
| Stocks and contracts in progress | 3 | €7,499 | €11,714 | +€4,215 | +56.2% |
| Stocks | 30/36 | €7,499 | €11,714 | +€4,215 | +56.2% |
| Amounts receivable within one year | 40/41 | €27,710 | €30,834 | +€3,124 | +11.3% |
| Trade receivables | 40 | €27,710 | €28,570 | +€860 | +3.1% |
| Other amounts receivable | 41 | - | €2,264 | +€2,264 | |
| Cash at bank and in hand | 54/58 | €4,177 | €4,888 | +€712 | +17.0% |
| Deferred charges and accrued income | 490/1 | €923 | €7,582 | +€6,659 | +721.4% |
| Total equity and liabilities | 10/49 | €48,692 | €58,793 | +€10,101 | +20.7% |
| Equity | 10/15 | -€18,950 | -€37,744 | -€18,794 | -99.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | - | €1,000 | +€1,000 | |
| Issued capital | 100 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | -€19,950 | -€38,744 | -€18,794 | -94.2% |
| Amounts payable | 17/49 | €67,642 | €96,536 | +€28,894 | +42.7% |
| Amounts payable after more than one year | 17 | €3,833 | - | -€3,833 | |
| Financial debts | 170/4 | €3,833 | - | -€3,833 | |
| Amounts payable within one year | 42/48 | €63,809 | €96,536 | +€32,727 | +51.3% |
| Current portion of amounts payable after more than one year | 42 | €6,705 | €3,959 | -€2,746 | -41.0% |
| Trade debts | 44 | €30,188 | €32,368 | +€2,180 | +7.2% |
| Suppliers | 440/4 | €30,188 | €32,368 | +€2,180 | +7.2% |
| Advances received on contracts in progress | 46 | €5,399 | €14,609 | +€9,209 | +170.6% |
| Taxes, remuneration and social security | 45 | €8,649 | €27,555 | +€18,906 | +218.6% |
| Taxes | 450/3 | €2,548 | €393 | -€2,156 | -84.6% |
| Remuneration and social security | 454/9 | €6,100 | €27,162 | +€21,062 | +345.3% |
| Other amounts payable | 47/48 | €12,868 | €18,046 | +€5,178 | +40.2% |
| Remuneration, social security and pensions | 62 | €17,298 | €51,161 | +€33,863 | +195.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,047 | €5,462 | -€585 | -9.7% |
| Other operating charges | 640/8 | €384 | €4,028 | +€3,644 | +947.8% |
| Gross operating margin | 9900 | €22,861 | €42,285 | +€19,424 | +85.0% |
| Operating profit (loss) | 9901 | -€868 | -€18,367 | -€17,498 | -2014.8% |
| Financial income | 75/76B | €50 | €32 | -€19 | -37.1% |
| Recurring financial income | 75 | €50 | €32 | -€19 | -37.1% |
| Financial charges | 65/66B | €1,762 | €499 | -€1,263 | -71.7% |
| Recurring financial charges | 65 | €1,762 | €499 | -€1,263 | -71.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,580 | -€18,834 | -€16,253 | -629.9% |
| Income taxes | 67/77 | €197 | -€40 | -€237 | |
| Profit (loss) for the period | 9904 | -€2,777 | -€18,794 | -€16,016 | -576.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,777 | -€18,794 | -€16,016 | -576.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.