DELSOFT: 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.
DELSOFT
Largest movements
- Tangible fixed assets -€14,716
down €14,716 (-6.4%), from €229,553 to €214,836
of which Furniture and vehicles: -€9,121
- Cash -€11,599
down €11,599 (-40.4%), from €28,701 to €17,102
mainly Other debts (-€71,679) and Trade debts (-€19,581)
- Receivables within one year -€9,865
down €9,865 (-37.3%), from €26,443 to €16,578
of which Trade receivables: -€7,674
- Other debts -€71,679
down €71,679 (-99.8%), from €71,859 to €180
- Debts after one year +€54,115
up €54,115 (+42.5%), from €127,221 to €181,335
of which Other amounts payable: +€75,000
- Trade debts -€19,581
down €19,581 (-67.5%), from €28,991 to €9,410
- Profit (loss) carried forward +€12,735
up €12,735 (+30.6%), from -€41,624 to -€28,889
- Short-term financial debts -€9,000
no longer reported in 2025 (was €9,000)
- Write-downs +€10,165
no longer reported in 2025 (was -€10,165)
- Depreciation +€6,576
up €6,576 (+24.0%), from €27,352 to €33,927
- Financial charges +€5,068
up €5,068 (+120.2%), from €4,216 to €9,284
- Taxes -€4,490
down €4,490 (-50.3%), from €8,918 to €4,428
- Gross operating margin -€4,342
down €4,342 (-6.1%), from €71,495 to €67,154
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 | €284,697 | €248,516 | -€36,181 | -12.7% |
| Fixed assets | 21/28 | €229,553 | €214,836 | -€14,716 | -6.4% |
| Tangible fixed assets | 22/27 | €229,553 | €214,836 | -€14,716 | -6.4% |
| Plant, machinery and equipment | 23 | €3,975 | €2,675 | -€1,300 | -32.7% |
| Furniture and vehicles | 24 | €21,077 | €11,956 | -€9,121 | -43.3% |
| Other tangible fixed assets | 26 | €204,501 | €200,206 | -€4,295 | -2.1% |
| Current assets | 29/58 | €55,144 | €33,680 | -€21,464 | -38.9% |
| Amounts receivable within one year | 40/41 | €26,443 | €16,578 | -€9,865 | -37.3% |
| Trade receivables | 40 | €24,227 | €16,553 | -€7,674 | -31.7% |
| Other amounts receivable | 41 | €2,216 | €24 | -€2,192 | -98.9% |
| Cash at bank and in hand | 54/58 | €28,701 | €17,102 | -€11,599 | -40.4% |
| Total equity and liabilities | 10/49 | €284,697 | €248,516 | -€36,181 | -12.7% |
| Equity | 10/15 | €9,794 | €22,529 | +€12,735 | +130.0% |
| Contributions | 10/11 | €18,590 | €18,590 | = | 0.0% |
| Outside capital | 11 | €18,590 | €18,590 | = | 0.0% |
| Other | 1109/19 | €18,590 | €18,590 | = | 0.0% |
| Reserves | 13 | €32,828 | €32,828 | = | 0.0% |
| Distributable reserves | 133 | €32,828 | €32,828 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,624 | -€28,889 | +€12,735 | +30.6% |
| Amounts payable | 17/49 | €274,903 | €225,988 | -€48,916 | -17.8% |
| Amounts payable after more than one year | 17 | €127,221 | €181,335 | +€54,115 | +42.5% |
| Financial debts | 170/4 | €127,221 | €106,335 | -€20,885 | -16.4% |
| Other amounts payable | 178/9 | - | €75,000 | +€75,000 | |
| Amounts payable within one year | 42/48 | €145,785 | €39,010 | -€106,776 | -73.2% |
| Current portion of amounts payable after more than one year | 42 | €28,667 | €22,615 | -€6,052 | -21.1% |
| Financial debts | 43 | €9,000 | - | -€9,000 | |
| Credit institutions | 430/8 | €9,000 | - | -€9,000 | |
| Trade debts | 44 | €28,991 | €9,410 | -€19,581 | -67.5% |
| Suppliers | 440/4 | €28,991 | €9,410 | -€19,581 | -67.5% |
| Taxes, remuneration and social security | 45 | €7,268 | €6,805 | -€463 | -6.4% |
| Taxes | 450/3 | €7,268 | €6,805 | -€463 | -6.4% |
| Other amounts payable | 47/48 | €71,859 | €180 | -€71,679 | -99.8% |
| Accrued charges and deferred income | 492/3 | €1,897 | €5,643 | +€3,746 | +197.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,352 | €33,927 | +€6,576 | +24.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,165 | - | +€10,165 | |
| Other operating charges | 640/8 | €11,094 | €6,950 | -€4,143 | -37.3% |
| Non-recurring operating charges | 66A | €2,962 | €1,481 | -€1,481 | -50.0% |
| Gross operating margin | 9900 | €71,495 | €67,154 | -€4,342 | -6.1% |
| Operating profit (loss) | 9901 | €40,253 | €24,795 | -€15,458 | -38.4% |
| Financial income | 75/76B | €3 | €1,652 | +€1,649 | +58266.1% |
| Recurring financial income | 75 | €3 | €1,652 | +€1,649 | +58266.1% |
| Financial charges | 65/66B | €4,216 | €9,284 | +€5,068 | +120.2% |
| Recurring financial charges | 65 | €4,216 | €9,284 | +€5,068 | +120.2% |
| Profit (loss) for the period before taxes | 9903 | €36,040 | €17,163 | -€18,877 | -52.4% |
| Income taxes | 67/77 | €8,918 | €4,428 | -€4,490 | -50.3% |
| Profit (loss) for the period | 9904 | €27,122 | €12,735 | -€14,387 | -53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,122 | €12,735 | -€14,387 | -53.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.