DELOTRANS: 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.
DELOTRANS
Largest movements
- Tangible fixed assets -€20,531
down €20,531 (-72.9%), from €28,179 to €7,648
of which Leasing and similar rights: -€26,151
- Receivables within one year +€18,972
up €18,972 (+65.0%), from €29,205 to €48,177
of which Other amounts receivable: +€15,852
- Cash +€4,022
up €4,022 (+34.6%), from €11,623 to €15,645
mainly Net result for the year (+€28,092) and Investment in fixed assets (net) (+€16,568)
- Deferred charges and accrued income -€2,189
no longer reported in 2024 (was €2,189)
- Profit (loss) carried forward +€28,092
up €28,092 (+68.1%), from -€41,238 to -€13,146
- Debts after one year -€19,516
no longer reported in 2024 (was €19,516)
- Current portion of long-term debt -€14,349
no longer reported in 2024 (was €14,349)
- Tax, wage and social debts +€13,168
up €13,168 (+81.3%), from €16,192 to €29,360
of which Taxes: +€17,893
- Other debts -€10,002
down €10,002 (-44.5%), from €22,502 to €12,500
- Gross operating margin -€43,855
down €43,855 (-35.5%), from €123,499 to €79,644
- Staff costs -€37,686
down €37,686 (-66.7%), from €56,538 to €18,852
- Depreciation -€22,188
down €22,188 (-84.8%), from €26,151 to €3,964
- Financial charges -€4,105
down €4,105 (-62.1%), from €6,609 to €2,504
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,346 | €85,620 | +€274 | +0.3% |
| Fixed assets | 21/28 | €42,329 | €21,798 | -€20,531 | -48.5% |
| Tangible fixed assets | 22/27 | €28,179 | €7,648 | -€20,531 | -72.9% |
| Furniture and vehicles | 24 | - | €5,620 | +€5,620 | |
| Leasing and similar rights | 25 | €28,179 | €2,028 | -€26,151 | -92.8% |
| Financial fixed assets | 28 | €14,150 | €14,150 | = | 0.0% |
| Current assets | 29/58 | €43,017 | €63,822 | +€20,805 | +48.4% |
| Amounts receivable within one year | 40/41 | €29,205 | €48,177 | +€18,972 | +65.0% |
| Trade receivables | 40 | €29,205 | €32,325 | +€3,120 | +10.7% |
| Other amounts receivable | 41 | - | €15,852 | +€15,852 | |
| Cash at bank and in hand | 54/58 | €11,623 | €15,645 | +€4,022 | +34.6% |
| Deferred charges and accrued income | 490/1 | €2,189 | - | -€2,189 | |
| Total equity and liabilities | 10/49 | €85,346 | €85,620 | +€274 | +0.3% |
| Equity | 10/15 | -€20,778 | €7,314 | +€28,092 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,238 | -€13,146 | +€28,092 | +68.1% |
| Amounts payable | 17/49 | €106,124 | €78,306 | -€27,818 | -26.2% |
| Amounts payable after more than one year | 17 | €19,516 | - | -€19,516 | |
| Financial debts | 170/4 | €19,516 | - | -€19,516 | |
| Amounts payable within one year | 42/48 | €86,608 | €78,306 | -€8,302 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €14,349 | - | -€14,349 | |
| Trade debts | 44 | €33,565 | €36,446 | +€2,881 | +8.6% |
| Suppliers | 440/4 | €33,565 | €36,446 | +€2,881 | +8.6% |
| Taxes, remuneration and social security | 45 | €16,192 | €29,360 | +€13,168 | +81.3% |
| Taxes | 450/3 | €10,168 | €28,061 | +€17,893 | +176% |
| Remuneration and social security | 454/9 | €6,024 | €1,299 | -€4,725 | -78.4% |
| Other amounts payable | 47/48 | €22,502 | €12,500 | -€10,002 | -44.5% |
| Remuneration, social security and pensions | 62 | €56,538 | €18,852 | -€37,686 | -66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,151 | €3,964 | -€22,188 | -84.8% |
| Other operating charges | 640/8 | €22,323 | €22,005 | -€318 | -1.4% |
| Non-recurring operating charges | 66A | €1,730 | €3,354 | +€1,624 | +93.9% |
| Gross operating margin | 9900 | €123,499 | €79,644 | -€43,855 | -35.5% |
| Operating profit (loss) | 9901 | €16,758 | €31,470 | +€14,712 | +87.8% |
| Financial income | 75/76B | - | €177 | +€177 | |
| Recurring financial income | 75 | - | €177 | +€177 | |
| Financial charges | 65/66B | €6,609 | €2,504 | -€4,105 | -62.1% |
| Recurring financial charges | 65 | €6,609 | €2,504 | -€4,105 | -62.1% |
| Profit (loss) for the period before taxes | 9903 | €10,149 | €29,143 | +€18,994 | +187% |
| Income taxes | 67/77 | €2,058 | €1,050 | -€1,008 | -49.0% |
| Profit (loss) for the period | 9904 | €8,090 | €28,092 | +€20,002 | +247% |
| Profit (loss) for the period to be appropriated | 9905 | €8,090 | €28,092 | +€20,002 | +247% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.