DELMOTEC: 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.
DELMOTEC
Largest movements
- Tangible fixed assets +€395,973
up €395,973 (+973%), from €40,713 to €436,686
of which Land and buildings: +€385,300
- Cash -€101,118
down €101,118 (-34.4%), from €293,821 to €192,702
mainly Investment in fixed assets (net) (-€412,984) and Tax, wage and social debts (-€10,223)
- Debts after one year +€166,937
new in 2025: €166,937
- Profit (loss) carried forward +€76,136
up €76,136 (+23.3%), from €326,983 to €403,119
- Trade debts +€43,264
up €43,264 (+664%), from €6,511 to €49,775
- Current portion of long-term debt +€24,740
new in 2025: €24,740
- Tax, wage and social debts -€10,223
down €10,223 (-84.9%), from €12,045 to €1,821
of which Taxes: -€10,335
- Gross operating margin +€6,428
up €6,428 (+5.3%), from €121,108 to €127,536
- Financial charges +€1,727
up €1,727 (+1,452%), from €119 to €1,846
- Financial income +€1,710
up €1,710 (+117%), from €1,466 to €3,176
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 | €375,826 | €676,766 | +€300,940 | +80.1% |
| Fixed assets | 21/28 | €40,943 | €436,737 | +€395,793 | +967% |
| Intangible fixed assets | 21 | €231 | €51 | -€180 | -78.0% |
| Tangible fixed assets | 22/27 | €40,713 | €436,686 | +€395,973 | +973% |
| Land and buildings | 22 | - | €385,300 | +€385,300 | |
| Plant, machinery and equipment | 23 | €32,089 | €22,824 | -€9,265 | -28.9% |
| Furniture and vehicles | 24 | €8,624 | €28,562 | +€19,938 | +231% |
| Current assets | 29/58 | €334,882 | €240,029 | -€94,853 | -28.3% |
| Stocks and contracts in progress | 3 | €3,175 | €3,610 | +€435 | +13.7% |
| Stocks | 30/36 | €3,175 | €3,610 | +€435 | +13.7% |
| Amounts receivable within one year | 40/41 | €37,887 | €43,716 | +€5,830 | +15.4% |
| Trade receivables | 40 | €37,887 | €31,994 | -€5,893 | -15.6% |
| Other amounts receivable | 41 | €0 | €11,723 | +€11,723 | |
| Cash at bank and in hand | 54/58 | €293,821 | €192,702 | -€101,118 | -34.4% |
| Total equity and liabilities | 10/49 | €375,826 | €676,766 | +€300,940 | +80.1% |
| Equity | 10/15 | €336,983 | €413,119 | +€76,136 | +22.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €326,983 | €403,119 | +€76,136 | +23.3% |
| Amounts payable | 17/49 | €38,842 | €263,647 | +€224,804 | +579% |
| Amounts payable after more than one year | 17 | - | €166,937 | +€166,937 | |
| Financial debts | 170/4 | - | €166,937 | +€166,937 | |
| Amounts payable within one year | 42/48 | €38,592 | €96,709 | +€58,117 | +151% |
| Current portion of amounts payable after more than one year | 42 | - | €24,740 | +€24,740 | |
| Trade debts | 44 | €6,511 | €49,775 | +€43,264 | +664% |
| Suppliers | 440/4 | €6,511 | €49,775 | +€43,264 | +664% |
| Taxes, remuneration and social security | 45 | €12,045 | €1,821 | -€10,223 | -84.9% |
| Taxes | 450/3 | €10,335 | - | -€10,335 | |
| Remuneration and social security | 454/9 | €1,710 | €1,821 | +€111 | +6.5% |
| Other amounts payable | 47/48 | €20,037 | €20,373 | +€336 | +1.7% |
| Accrued charges and deferred income | 492/3 | €250 | - | -€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,958 | €17,191 | -€767 | -4.3% |
| Other operating charges | 640/8 | €1,286 | €1,575 | +€289 | +22.5% |
| Gross operating margin | 9900 | €121,108 | €127,536 | +€6,428 | +5.3% |
| Operating profit (loss) | 9901 | €101,864 | €108,771 | +€6,907 | +6.8% |
| Financial income | 75/76B | €1,466 | €3,176 | +€1,710 | +117% |
| Recurring financial income | 75 | €1,466 | €3,176 | +€1,710 | +117% |
| Financial charges | 65/66B | €119 | €1,846 | +€1,727 | +1,452% |
| Recurring financial charges | 65 | €119 | €1,846 | +€1,727 | +1,452% |
| Profit (loss) for the period before taxes | 9903 | €103,211 | €110,100 | +€6,890 | +6.7% |
| Income taxes | 67/77 | €33,949 | €33,965 | +€16 | 0.0% |
| Profit (loss) for the period | 9904 | €69,262 | €76,136 | +€6,874 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €69,262 | €76,136 | +€6,874 | +9.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.