DelStatis: 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.
DelStatis
Largest movements
- Cash +€13,504
up €13,504 (+37.6%), from €35,889 to €49,393
mainly Net result for the year (+€66,485) and Depreciation (+€2,099)
- Reserves +€68,000
up €68,000 (+50.0%), from €136,000 to €204,000
- Tax, wage and social debts -€27,535
down €27,535 (-61.4%), from €44,818 to €17,284
of which Taxes: -€27,535
- Contributions -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Other debts -€8,500
down €8,500 (-95.4%), from €8,913 to €413
- Depreciation -€1,385
down €1,385 (-39.7%), from €3,484 to €2,099
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 | €211,802 | €222,306 | +€10,504 | +5.0% |
| Fixed assets | 21/28 | €2,514 | €414 | -€2,099 | -83.5% |
| Tangible fixed assets | 22/27 | €2,514 | €414 | -€2,099 | -83.5% |
| Land and buildings | 22 | €629 | €414 | -€214 | -34.1% |
| Furniture and vehicles | 24 | €1,885 | €0 | -€1,885 | -100.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €209,289 | €221,892 | +€12,603 | +6.0% |
| Amounts receivable within one year | 40/41 | €27,288 | €26,482 | -€806 | -3.0% |
| Trade receivables | 40 | €27,288 | €25,700 | -€1,588 | -5.8% |
| Other amounts receivable | 41 | - | €781 | +€781 | |
| Current investments | 50/53 | €145,000 | €145,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €35,889 | €49,393 | +€13,504 | +37.6% |
| Deferred charges and accrued income | 490/1 | €1,111 | €1,017 | -€95 | -8.5% |
| Total equity and liabilities | 10/49 | €211,802 | €222,306 | +€10,504 | +5.0% |
| Equity | 10/15 | €157,781 | €204,266 | +€46,485 | +29.5% |
| Contributions | 10/11 | €20,000 | €0 | -€20,000 | -100.0% |
| Reserves | 13 | €136,000 | €204,000 | +€68,000 | +50.0% |
| Distributable reserves | 133 | €136,000 | €204,000 | +€68,000 | +50.0% |
| Profit (loss) carried forward | 14 | €1,781 | €266 | -€1,515 | -85.1% |
| Amounts payable | 17/49 | €54,022 | €18,040 | -€35,982 | -66.6% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Financial debts | 170/4 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €54,022 | €18,040 | -€35,982 | -66.6% |
| Trade debts | 44 | €291 | €344 | +€53 | +18.3% |
| Suppliers | 440/4 | €291 | €344 | +€53 | +18.3% |
| Taxes, remuneration and social security | 45 | €44,818 | €17,284 | -€27,535 | -61.4% |
| Taxes | 450/3 | €44,818 | €17,284 | -€27,535 | -61.4% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €8,913 | €413 | -€8,500 | -95.4% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,484 | €2,099 | -€1,385 | -39.7% |
| Other operating charges | 640/8 | €391 | €798 | +€407 | +104.2% |
| Gross operating margin | 9900 | €96,221 | €96,034 | -€187 | -0.2% |
| Operating profit (loss) | 9901 | €92,347 | €93,137 | +€791 | +0.9% |
| Financial income | 75/76B | €156 | €139 | -€17 | -10.8% |
| Recurring financial income | 75 | €156 | €139 | -€17 | -10.8% |
| Financial charges | 65/66B | €110 | €772 | +€663 | +604.2% |
| Recurring financial charges | 65 | €110 | €772 | +€663 | +604.2% |
| Profit (loss) for the period before taxes | 9903 | €92,392 | €92,504 | +€111 | +0.1% |
| Income taxes | 67/77 | €25,977 | €26,019 | +€42 | +0.2% |
| Profit (loss) for the period | 9904 | €66,416 | €66,485 | +€69 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €66,416 | €66,485 | +€69 | +0.1% |
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 12 October 2026 via checked.be.