Dellta Construction: 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.
Dellta Construction
Largest movements
- Receivables within one year +€30,669
up €30,669 (+82.3%), from €37,248 to €67,917
of which Other amounts receivable: +€25,501
- Cash -€4,153
down €4,153 (-30.8%), from €13,478 to €9,325
mainly Receivables within one year (-€30,669) and Other debts (-€1,574)
- Tax, wage and social debts +€13,125
up €13,125 (+127.6%), from €10,290 to €23,415
- Trade debts +€9,246
up €9,246 (+35.3%), from €26,158 to €35,404
- Profit (loss) carried forward +€5,719
up €5,719 (+48.9%), from €11,704 to €17,423
- Other debts -€1,574
no longer reported in 2025 (was €1,574)
- Gross operating margin +€36,055
up €36,055 (+361.1%), from €9,984 to €46,039
- Write-downs +€32,935
new in 2025: €32,935
- Taxes +€2,749
up €2,749 (+62.7%), from €4,386 to €7,135
- Other operating charges +€928
new in 2025: €928
- Financial income +€893
new in 2025: €893
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 | €50,726 | €77,242 | +€26,516 | +52.3% |
| Current assets | 29/58 | €50,726 | €77,242 | +€26,516 | +52.3% |
| Amounts receivable within one year | 40/41 | €37,248 | €67,917 | +€30,669 | +82.3% |
| Trade receivables | 40 | €35,586 | €40,754 | +€5,168 | +14.5% |
| Other amounts receivable | 41 | €1,662 | €27,163 | +€25,501 | +1534.3% |
| Cash at bank and in hand | 54/58 | €13,478 | €9,325 | -€4,153 | -30.8% |
| Total equity and liabilities | 10/49 | €50,726 | €77,242 | +€26,516 | +52.3% |
| Equity | 10/15 | €12,704 | €18,423 | +€5,719 | +45.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,704 | €17,423 | +€5,719 | +48.9% |
| Amounts payable | 17/49 | €38,022 | €58,820 | +€20,798 | +54.7% |
| Amounts payable within one year | 42/48 | €38,022 | €58,820 | +€20,798 | +54.7% |
| Trade debts | 44 | €26,158 | €35,404 | +€9,246 | +35.3% |
| Suppliers | 440/4 | €26,158 | €35,404 | +€9,246 | +35.3% |
| Taxes, remuneration and social security | 45 | €10,290 | €23,415 | +€13,125 | +127.6% |
| Taxes | 450/3 | €10,290 | €23,415 | +€13,125 | +127.6% |
| Other amounts payable | 47/48 | €1,574 | - | -€1,574 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €32,935 | +€32,935 | |
| Other operating charges | 640/8 | - | €928 | +€928 | |
| Gross operating margin | 9900 | €9,984 | €46,039 | +€36,055 | +361.1% |
| Operating profit (loss) | 9901 | €9,984 | €12,176 | +€2,192 | +22.0% |
| Financial income | 75/76B | - | €893 | +€893 | |
| Recurring financial income | 75 | - | €893 | +€893 | |
| Financial charges | 65/66B | €196 | €215 | +€19 | +9.9% |
| Recurring financial charges | 65 | €196 | €215 | +€19 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €9,788 | €12,853 | +€3,065 | +31.3% |
| Income taxes | 67/77 | €4,386 | €7,135 | +€2,749 | +62.7% |
| Profit (loss) for the period | 9904 | €5,402 | €5,718 | +€316 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,402 | €5,718 | +€316 | +5.9% |
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 11 October 2026 via checked.be.