DELMA SOLUTIONS: 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.
DELMA SOLUTIONS
Largest movements
- Cash +€71,047
up €71,047 (+575.3%), from €12,350 to €83,397
mainly Net result for the year (+€74,879) and Deferred charges and accrued income (+€262)
- Profit (loss) carried forward +€74,046
up €74,046 (+524.0%), from €14,132 to €88,178
- Trade debts -€2,004
down €2,004 (-69.2%), from €2,895 to €891
- Gross operating margin +€75,559
up €75,559 (+396.4%), from €19,061 to €94,620
- Taxes +€15,627
up €15,627 (+384.0%), from €4,070 to €19,697
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 | €28,555 | €100,141 | +€71,586 | +250.7% |
| Current assets | 29/58 | €28,555 | €100,141 | +€71,586 | +250.7% |
| Amounts receivable within one year | 40/41 | €15,125 | €15,926 | +€801 | +5.3% |
| Trade receivables | 40 | €15,125 | €15,445 | +€320 | +2.1% |
| Other amounts receivable | 41 | - | €481 | +€481 | |
| Cash at bank and in hand | 54/58 | €12,350 | €83,397 | +€71,047 | +575.3% |
| Deferred charges and accrued income | 490/1 | €1,080 | €818 | -€262 | -24.3% |
| Total equity and liabilities | 10/49 | €28,555 | €100,141 | +€71,586 | +250.7% |
| Equity | 10/15 | €14,232 | €88,278 | +€74,046 | +520.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,132 | €88,178 | +€74,046 | +524.0% |
| Amounts payable | 17/49 | €14,323 | €11,863 | -€2,460 | -17.2% |
| Amounts payable within one year | 42/48 | €14,323 | €11,863 | -€2,460 | -17.2% |
| Trade debts | 44 | €2,895 | €891 | -€2,004 | -69.2% |
| Suppliers | 440/4 | €2,895 | €891 | -€2,004 | -69.2% |
| Taxes, remuneration and social security | 45 | €10,432 | €9,717 | -€715 | -6.9% |
| Taxes | 450/3 | €10,432 | €9,147 | -€1,285 | -12.3% |
| Remuneration and social security | 454/9 | - | €570 | +€570 | |
| Other amounts payable | 47/48 | €996 | €1,255 | +€259 | +26.0% |
| Other operating charges | 640/8 | - | €181 | +€181 | |
| Gross operating margin | 9900 | €19,061 | €94,620 | +€75,559 | +396.4% |
| Operating profit (loss) | 9901 | €19,061 | €94,439 | +€75,378 | +395.5% |
| Financial income | 75/76B | - | €137 | +€137 | |
| Recurring financial income | 75 | - | €137 | +€137 | |
| Profit (loss) for the period before taxes | 9903 | €19,061 | €94,576 | +€75,515 | +396.2% |
| Income taxes | 67/77 | €4,070 | €19,697 | +€15,627 | +384.0% |
| Profit (loss) for the period | 9904 | €14,991 | €74,879 | +€59,888 | +399.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,991 | €74,879 | +€59,888 | +399.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.