DELLETRANS: 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.
What changed
DELLETRANS
NACE 49.410, Freight transport by road
financial year 2025 compared with 2024not consecutivefiled annual accounts (NBB)
Net result for the year
-€330,741
2024 · €405,225-€735,966
Equity
€2.0m
2024 · €2.3m-€330,741
Cash
€8,423
2024 · €636,026-€627,603
Balance sheet total
€4.9m
2024 · €3.9m+€970,122
Largest movements
Assets
- Receivables within one year +€1.7m
up €1.7m (+69.5%), from €2.4m to €4.0m
of which Other amounts receivable: +€2.6m
- Cash -€627,603
down €627,603 (-98.7%), from €636,026 to €8,423
- Tangible fixed assets -€85,494
down €85,494 (-14.5%), from €587,674 to €502,180
of which Furniture and vehicles: -€57,900
Equity and liabilities
- Trade debts +€1.1m
up €1.1m (+180%), from €601,274 to €1.7m
- Other debts +€484,007
up €484,007 (+80,668%), from €600 to €484,607
- Profit (loss) carried forward -€330,741
new in 2025: -€330,741
- Short-term financial debts -€321,899
no longer reported in 2025 (was €321,899)
- Tax, wage and social debts +€106,168
up €106,168 (+17.5%), from €606,706 to €712,874
of which Remuneration and social security: +€132,037
Income statement
- Turnover +€12.3m
new in 2025: €12.3m
- Services and other goods +€6.0m
new in 2025: €6.0m
- Gross operating margin -€5.7m
no longer reported in 2025 (was €5.7m)
- Goods and materials +€1.3m
new in 2025: €1.3m
- Staff costs +€1.2m
up €1.2m (+29.8%), from €4.2m to €5.4m
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.
Result 2024
€405,225
Turnover
+€12.3m
Other operating income
+€1.1m
Goods and materials
-€1.3m
Services and other goods
-€6.0m
Staff costs
-€1.2m
Depreciation
+€40,141
Other operating charges
-€118,250
Other operating items
-€5.6m
Financial income
+€28,483
Financial charges
+€17,803
Taxes
+€113,644
Result 2025
-€330,741
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,937,311 | €4,907,433 | +€970,122 | +24.6% |
| Fixed assets | 21/28 | €626,674 | €547,146 | -€79,528 | -12.7% |
| Intangible fixed assets | 21 | - | €4,966 | +€4,966 | |
| Tangible fixed assets | 22/27 | €587,674 | €502,180 | -€85,494 | -14.5% |
| Plant, machinery and equipment | 23 | €65,087 | €55,777 | -€9,310 | -14.3% |
| Furniture and vehicles | 24 | €462,300 | €404,400 | -€57,900 | -12.5% |
| Other tangible fixed assets | 26 | €60,287 | €42,003 | -€18,284 | -30.3% |
| Financial fixed assets | 28 | €39,000 | €40,000 | +€1,000 | +2.6% |
| Other financial fixed assets | 284/8 | - | €40,000 | +€40,000 | |
| Amounts receivable and cash guarantees | 285/8 | - | €40,000 | +€40,000 | |
| Current assets | 29/58 | €3,310,637 | €4,360,287 | +€1.0m | +31.7% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €2,382,939 | €4,038,224 | +€1.7m | +69.5% |
| Trade receivables | 40 | €2,321,082 | €1,383,682 | -€937,400 | -40.4% |
| Other amounts receivable | 41 | €61,858 | €2,654,542 | +€2.6m | +4,191% |
| Current investments | 50/53 | €265,500 | €265,500 | = | 0.0% |
| Other investments | 51/53 | - | €265,500 | +€265,500 | |
| Cash at bank and in hand | 54/58 | €636,026 | €8,423 | -€627,603 | -98.7% |
| Deferred charges and accrued income | 490/1 | €26,172 | €48,140 | +€21,968 | +83.9% |
| Total equity and liabilities | 10/49 | €3,937,311 | €4,907,433 | +€970,122 | +24.6% |
| Equity | 10/15 | €2,347,970 | €2,017,229 | -€330,741 | -14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,329,370 | €2,329,370 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €2,327,510 | €2,329,370 | +€1,860 | +0.1% |
| Profit (loss) carried forward | 14 | - | -€330,741 | -€330,741 | |
| Amounts payable | 17/49 | €1,589,341 | €2,890,204 | +€1.3m | +81.8% |
| Amounts payable after more than one year | 17 | €10,360 | €0 | -€10,360 | -100% |
| Financial debts | 170/4 | €10,360 | €0 | -€10,360 | -100% |
| Credit institutions | 173 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €1,538,973 | €2,879,070 | +€1.3m | +87.1% |
| Current portion of amounts payable after more than one year | 42 | €8,494 | €0 | -€8,494 | -100% |
| Financial debts | 43 | €321,899 | - | -€321,899 | |
| Credit institutions | 430/8 | €321,899 | - | -€321,899 | |
| Trade debts | 44 | €601,274 | €1,681,589 | +€1.1m | +180% |
| Suppliers | 440/4 | €601,274 | €1,681,589 | +€1.1m | +180% |
| Taxes, remuneration and social security | 45 | €606,706 | €712,874 | +€106,168 | +17.5% |
| Taxes | 450/3 | €167,223 | €141,354 | -€25,869 | -15.5% |
| Remuneration and social security | 454/9 | €439,482 | €571,520 | +€132,037 | +30.0% |
| Other amounts payable | 47/48 | €600 | €484,607 | +€484,007 | +80,668% |
| Accrued charges and deferred income | 492/3 | €40,008 | €11,134 | -€28,874 | -72.2% |
| Operating income | 70/76A | - | €13,395,281 | +€13.4m | |
| Turnover | 70 | - | €12,254,195 | +€12.3m | |
| Other operating income | 74 | - | €1,129,615 | +€1.1m | |
| Non-recurring operating income | 76A | - | €11,472 | +€11,472 | |
| Operating charges | 60/66A | - | €13,711,412 | +€13.7m | |
| Goods for resale, raw materials and consumables | 60 | - | €1,284,060 | +€1.3m | |
| Purchases | 600/8 | - | €1,284,060 | +€1.3m | |
| Services and other goods | 61 | - | €6,045,548 | +€6.0m | |
| Remuneration, social security and pensions | 62 | €4,168,557 | €5,411,282 | +€1.2m | +29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €296,109 | €255,968 | -€40,141 | -13.6% |
| Other operating charges | 640/8 | €596,305 | €714,555 | +€118,250 | +19.8% |
| Non-recurring operating charges | 66A | €97,668 | €0 | -€97,668 | -100% |
| Gross operating margin | 9900 | €5,738,404 | - | -€5.7m | |
| Operating profit (loss) | 9901 | €579,765 | -€316,131 | -€895,895 | |
| Financial income | 75/76B | €7,138 | €35,621 | +€28,483 | +399% |
| Recurring financial income | 75 | €7,138 | €35,621 | +€28,483 | +399% |
| Income from current assets | 751 | - | €32,477 | +€32,477 | |
| Other financial income | 752/9 | - | €3,144 | +€3,144 | |
| Financial charges | 65/66B | €48,416 | €30,612 | -€17,803 | -36.8% |
| Recurring financial charges | 65 | €48,416 | €30,612 | -€17,803 | -36.8% |
| Debt charges | 650 | - | €27,147 | +€27,147 | |
| Other financial charges | 652/9 | - | €3,465 | +€3,465 | |
| Profit (loss) for the period before taxes | 9903 | €538,487 | -€311,122 | -€849,609 | |
| Income taxes | 67/77 | €133,263 | €19,619 | -€113,644 | -85.3% |
| Taxes | 670/3 | - | €19,619 | +€19,619 | |
| Profit (loss) for the period | 9904 | €405,225 | -€330,741 | -€735,966 | |
| Profit (loss) for the period to be appropriated | 9905 | €405,225 | -€330,741 | -€735,966 |
Source: filed annual accounts (NBB), financial years ended 30 September 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.