DelnaTech Solutions: 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.
DelnaTech Solutions
Largest movements
- Cash +€45,175
up €45,175 (+23.9%), from €188,816 to €233,991
mainly Other debts (+€103,060) and Net result for the year (+€66,441)
- Tangible fixed assets -€7,769
down €7,769 (-26.5%), from €29,266 to €21,497
- Other debts +€103,060
up €103,060 (+2,400%), from €4,294 to €107,354
- Tax, wage and social debts -€48,181
no longer reported in 2025 (was €48,181)
- Reserves -€40,790
down €40,790 (-25.5%), from €160,107 to €119,317
- Trade debts +€24,663
up €24,663 (+2,189%), from €1,127 to €25,790
- Taxes -€5,223
down €5,223 (-22.2%), from €23,541 to €18,318
- Gross operating margin +€2,078
up €2,078 (+2.3%), from €90,913 to €92,991
- Depreciation +€2,063
up €2,063 (+36.2%), from €5,706 to €7,769
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 | €219,709 | €258,461 | +€38,752 | +17.6% |
| Fixed assets | 21/28 | €29,316 | €21,497 | -€7,819 | -26.7% |
| Tangible fixed assets | 22/27 | €29,266 | €21,497 | -€7,769 | -26.5% |
| Furniture and vehicles | 24 | €29,266 | €21,497 | -€7,769 | -26.5% |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €190,393 | €236,964 | +€46,571 | +24.5% |
| Amounts receivable within one year | 40/41 | €464 | €2,030 | +€1,566 | +338% |
| Other amounts receivable | 41 | €464 | €2,030 | +€1,566 | +338% |
| Cash at bank and in hand | 54/58 | €188,816 | €233,991 | +€45,175 | +23.9% |
| Deferred charges and accrued income | 490/1 | €1,113 | €943 | -€170 | -15.3% |
| Total equity and liabilities | 10/49 | €219,709 | €258,461 | +€38,752 | +17.6% |
| Equity | 10/15 | €166,107 | €125,317 | -€40,790 | -24.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €160,107 | €119,317 | -€40,790 | -25.5% |
| Distributable reserves | 133 | €160,107 | €119,317 | -€40,790 | -25.5% |
| Amounts payable | 17/49 | €53,601 | €133,144 | +€79,543 | +148% |
| Amounts payable within one year | 42/48 | €53,601 | €133,144 | +€79,543 | +148% |
| Trade debts | 44 | €1,127 | €25,790 | +€24,663 | +2,189% |
| Suppliers | 440/4 | €1,127 | €25,790 | +€24,663 | +2,189% |
| Taxes, remuneration and social security | 45 | €48,181 | - | -€48,181 | |
| Taxes | 450/3 | €48,181 | - | -€48,181 | |
| Other amounts payable | 47/48 | €4,294 | €107,354 | +€103,060 | +2,400% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,706 | €7,769 | +€2,063 | +36.2% |
| Other operating charges | 640/8 | €295 | €378 | +€82 | +27.8% |
| Gross operating margin | 9900 | €90,913 | €92,991 | +€2,078 | +2.3% |
| Operating profit (loss) | 9901 | €84,912 | €84,844 | -€67 | -0.1% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €86 | €85 | -€0 | -0.3% |
| Recurring financial charges | 65 | €86 | €85 | -€0 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €84,831 | €84,759 | -€72 | -0.1% |
| Income taxes | 67/77 | €23,541 | €18,318 | -€5,223 | -22.2% |
| Profit (loss) for the period | 9904 | €61,290 | €66,441 | +€5,150 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €61,290 | €66,441 | +€5,150 | +8.4% |
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 27 October 2026 via checked.be.