DELO ROAD SERVICE: 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.
DELO ROAD SERVICE
Largest movements
- Tangible fixed assets -€19,951
down €19,951 (-18.7%), from €106,773 to €86,822
of which Plant, machinery and equipment: -€12,051
- Receivables within one year -€16,046
down €16,046 (-67.9%), from €23,633 to €7,587
of which Trade receivables: -€9,037
- Cash -€14,613
down €14,613 (-95.3%), from €15,326 to €713
mainly Trade debts (-€39,051) and Debts after one year (-€21,400)
- Intangible fixed assets -€3,000
down €3,000 (-11.1%), from €27,000 to €24,000
- Trade debts -€39,051
down €39,051 (-84.8%), from €46,069 to €7,018
- Debts after one year -€21,400
down €21,400 (-25.9%), from €82,740 to €61,340
- Reserves +€8,462
up €8,462 (+50.0%), from €16,913 to €25,375
- Tax, wage and social debts -€1,929
down €1,929 (-43.1%), from €4,475 to €2,546
- Depreciation +€5,824
up €5,824 (+22.6%), from €25,727 to €31,551
- Financial charges +€4,856
up €4,856 (+176%), from €2,762 to €7,618
- Gross operating margin +€2,204
up €2,204 (+4.3%), from €50,688 to €52,892
- Taxes -€1,929
down €1,929 (-43.1%), from €4,475 to €2,546
- Other operating charges +€1,900
up €1,900 (+233%), from €815 to €2,714
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 | €173,272 | €120,324 | -€52,948 | -30.6% |
| Fixed assets | 21/28 | €134,313 | €111,362 | -€22,951 | -17.1% |
| Intangible fixed assets | 21 | €27,000 | €24,000 | -€3,000 | -11.1% |
| Tangible fixed assets | 22/27 | €106,773 | €86,822 | -€19,951 | -18.7% |
| Plant, machinery and equipment | 23 | €80,000 | €67,949 | -€12,051 | -15.1% |
| Furniture and vehicles | 24 | €26,773 | €18,873 | -€7,900 | -29.5% |
| Financial fixed assets | 28 | €540 | €540 | = | 0.0% |
| Current assets | 29/58 | €38,959 | €8,962 | -€29,997 | -77.0% |
| Amounts receivable within one year | 40/41 | €23,633 | €7,587 | -€16,046 | -67.9% |
| Trade receivables | 40 | €16,193 | €7,156 | -€9,037 | -55.8% |
| Other amounts receivable | 41 | €7,440 | €431 | -€7,009 | -94.2% |
| Cash at bank and in hand | 54/58 | €15,326 | €713 | -€14,613 | -95.3% |
| Deferred charges and accrued income | 490/1 | - | €661 | +€661 | |
| Total equity and liabilities | 10/49 | €173,272 | €120,324 | -€52,948 | -30.6% |
| Equity | 10/15 | €18,913 | €27,375 | +€8,462 | +44.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16,913 | €25,375 | +€8,462 | +50.0% |
| Distributable reserves | 133 | €16,913 | €25,375 | +€8,462 | +50.0% |
| Amounts payable | 17/49 | €154,359 | €92,949 | -€61,410 | -39.8% |
| Amounts payable after more than one year | 17 | €82,740 | €61,340 | -€21,400 | -25.9% |
| Financial debts | 170/4 | €82,740 | €61,340 | -€21,400 | -25.9% |
| Amounts payable within one year | 42/48 | €71,619 | €31,460 | -€40,159 | -56.1% |
| Current portion of amounts payable after more than one year | 42 | €20,578 | €21,400 | +€822 | +4.0% |
| Trade debts | 44 | €46,069 | €7,018 | -€39,051 | -84.8% |
| Suppliers | 440/4 | €46,069 | €7,018 | -€39,051 | -84.8% |
| Taxes, remuneration and social security | 45 | €4,475 | €2,546 | -€1,929 | -43.1% |
| Taxes | 450/3 | €4,475 | €2,546 | -€1,929 | -43.1% |
| Other amounts payable | 47/48 | €497 | €497 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €148 | +€148 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,727 | €31,551 | +€5,824 | +22.6% |
| Other operating charges | 640/8 | €815 | €2,714 | +€1,900 | +233% |
| Gross operating margin | 9900 | €50,688 | €52,892 | +€2,204 | +4.3% |
| Operating profit (loss) | 9901 | €24,146 | €18,626 | -€5,520 | -22.9% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €2,762 | €7,618 | +€4,856 | +176% |
| Recurring financial charges | 65 | €2,762 | €7,618 | +€4,856 | +176% |
| Profit (loss) for the period before taxes | 9903 | €21,388 | €11,008 | -€10,380 | -48.5% |
| Income taxes | 67/77 | €4,475 | €2,546 | -€1,929 | -43.1% |
| Profit (loss) for the period | 9904 | €16,913 | €8,462 | -€8,450 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,913 | €8,462 | -€8,450 | -50.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.