DELOTECH: 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.
DELOTECH
Largest movements
- Tangible fixed assets +€198,922
up €198,922 (+1458.1%), from €13,643 to €212,565
of which Land and buildings: +€197,296
- Cash -€26,181
down €26,181 (-37.1%), from €70,587 to €44,406
mainly Investment in fixed assets (net) (-€205,278) and Trade debts (-€12,163)
- Deferred charges and accrued income -€15,336
down €15,336 (-75.1%), from €20,408 to €5,072
- Receivables within one year -€12,339
down €12,339 (-25.9%), from €47,596 to €35,258
of which Trade receivables: -€18,030
- Debts after one year +€120,195
up €120,195 (+1485.0%), from €8,094 to €128,289
- Reserves +€33,903
up €33,903 (+33.2%), from €102,036 to €135,938
- Trade debts -€12,163
down €12,163 (-46.0%), from €26,430 to €14,267
- Current portion of long-term debt +€10,641
up €10,641 (+255.6%), from €4,163 to €14,805
- Tax, wage and social debts -€7,510
down €7,510 (-68.2%), from €11,011 to €3,501
- Gross operating margin -€44,769
down €44,769 (-45.6%), from €98,282 to €53,513
- Taxes -€9,370
down €9,370 (-49.9%), from €18,765 to €9,395
- Depreciation +€2,043
up €2,043 (+47.4%), from €4,313 to €6,355
- Other operating charges +€1,377
up €1,377 (+233.6%), from €589 to €1,966
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 | €152,234 | €297,301 | +€145,067 | +95.3% |
| Fixed assets | 21/28 | €13,643 | €212,565 | +€198,922 | +1458.1% |
| Tangible fixed assets | 22/27 | €13,643 | €212,565 | +€198,922 | +1458.1% |
| Land and buildings | 22 | - | €197,296 | +€197,296 | |
| Plant, machinery and equipment | 23 | €3,699 | €9,144 | +€5,445 | +147.2% |
| Furniture and vehicles | 24 | €9,943 | €6,125 | -€3,818 | -38.4% |
| Current assets | 29/58 | €138,591 | €84,736 | -€53,855 | -38.9% |
| Amounts receivable within one year | 40/41 | €47,596 | €35,258 | -€12,339 | -25.9% |
| Trade receivables | 40 | €32,229 | €14,199 | -€18,030 | -55.9% |
| Other amounts receivable | 41 | €15,367 | €21,058 | +€5,691 | +37.0% |
| Cash at bank and in hand | 54/58 | €70,587 | €44,406 | -€26,181 | -37.1% |
| Deferred charges and accrued income | 490/1 | €20,408 | €5,072 | -€15,336 | -75.1% |
| Total equity and liabilities | 10/49 | €152,234 | €297,301 | +€145,067 | +95.3% |
| Equity | 10/15 | €102,536 | €136,438 | +€33,903 | +33.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €102,036 | €135,938 | +€33,903 | +33.2% |
| Distributable reserves | 133 | €102,036 | €135,938 | +€33,903 | +33.2% |
| Amounts payable | 17/49 | €49,698 | €160,862 | +€111,164 | +223.7% |
| Amounts payable after more than one year | 17 | €8,094 | €128,289 | +€120,195 | +1485.0% |
| Financial debts | 170/4 | €8,094 | €128,289 | +€120,195 | +1485.0% |
| Amounts payable within one year | 42/48 | €41,604 | €32,573 | -€9,031 | -21.7% |
| Current portion of amounts payable after more than one year | 42 | €4,163 | €14,805 | +€10,641 | +255.6% |
| Trade debts | 44 | €26,430 | €14,267 | -€12,163 | -46.0% |
| Suppliers | 440/4 | €26,430 | €14,267 | -€12,163 | -46.0% |
| Taxes, remuneration and social security | 45 | €11,011 | €3,501 | -€7,510 | -68.2% |
| Taxes | 450/3 | €11,011 | €3,501 | -€7,510 | -68.2% |
| Remuneration, social security and pensions | 62 | €938 | €250 | -€688 | -73.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,313 | €6,355 | +€2,043 | +47.4% |
| Other operating charges | 640/8 | €589 | €1,966 | +€1,377 | +233.6% |
| Gross operating margin | 9900 | €98,282 | €53,513 | -€44,769 | -45.6% |
| Operating profit (loss) | 9901 | €92,442 | €44,942 | -€47,500 | -51.4% |
| Financial income | 75/76B | €542 | €954 | +€413 | +76.1% |
| Recurring financial income | 75 | €542 | €954 | +€413 | +76.1% |
| Financial charges | 65/66B | €2,515 | €2,598 | +€82 | +3.3% |
| Recurring financial charges | 65 | €2,515 | €2,598 | +€82 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €90,468 | €43,298 | -€47,170 | -52.1% |
| Income taxes | 67/77 | €18,765 | €9,395 | -€9,370 | -49.9% |
| Profit (loss) for the period | 9904 | €71,703 | €33,903 | -€37,800 | -52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €71,703 | €33,903 | -€37,800 | -52.7% |
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 6 October 2026 via checked.be.