DELTA 2000: 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.
DELTA 2000
Largest movements
- Receivables within one year -€27,197
down €27,197 (-44.0%), from €61,800 to €34,602
of which Other amounts receivable: -€27,043
- Cash +€4,332
up €4,332 (+21.4%), from €20,222 to €24,555
mainly Receivables within one year (+€27,197)
- Tax, wage and social debts -€14,448
no longer reported in 2025 (was €14,448)
- Trade debts -€6,142
down €6,142 (-42.2%), from €14,567 to €8,426
- Profit (loss) carried forward -€2,275
new in 2025: -€2,275
- Gross operating margin -€288,899
down €288,899, from €287,237 to -€1,662
- Purchases and services -€172,077
no longer reported in 2025 (was €172,077)
- Turnover -€155,440
down €155,440 (-98.0%), from €158,639 to €3,200
- Staff costs -€19,886
no longer reported in 2025 (was €19,886)
- Taxes -€14,448
no longer reported in 2025 (was €14,448)
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 | €107,718 | €84,853 | -€22,865 | -21.2% |
| Current assets | 29/58 | €107,718 | €84,853 | -€22,865 | -21.2% |
| Amounts receivable after more than one year | 29 | €25,696 | €25,696 | = | 0.0% |
| Other amounts receivable | 291 | €25,696 | €25,696 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €61,800 | €34,602 | -€27,197 | -44.0% |
| Trade receivables | 40 | €203 | €49 | -€154 | -75.9% |
| Other amounts receivable | 41 | €61,596 | €34,553 | -€27,043 | -43.9% |
| Cash at bank and in hand | 54/58 | €20,222 | €24,555 | +€4,332 | +21.4% |
| Total equity and liabilities | 10/49 | €107,718 | €84,853 | -€22,865 | -21.2% |
| Equity | 10/15 | €77,143 | €74,867 | -€2,275 | -2.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | - | €18,592 | +€18,592 | |
| Issued capital | 100 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €58,551 | €58,551 | = | 0.0% |
| Distributable reserves | 133 | €58,551 | €58,551 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,275 | -€2,275 | |
| Amounts payable | 17/49 | €30,575 | €9,986 | -€20,590 | -67.3% |
| Amounts payable within one year | 42/48 | €30,575 | €9,986 | -€20,590 | -67.3% |
| Trade debts | 44 | €14,567 | €8,426 | -€6,142 | -42.2% |
| Suppliers | 440/4 | €14,567 | €8,426 | -€6,142 | -42.2% |
| Taxes, remuneration and social security | 45 | €14,448 | - | -€14,448 | |
| Taxes | 450/3 | €14,448 | - | -€14,448 | |
| Other amounts payable | 47/48 | €1,560 | €1,560 | = | 0.0% |
| Turnover | 70 | €158,639 | €3,200 | -€155,440 | -98.0% |
| Non-recurring operating income | 76A | €295,215 | - | -€295,215 | |
| Goods, raw materials, services and sundry goods | 60/61 | €172,077 | - | -€172,077 | |
| Remuneration, social security and pensions | 62 | €19,886 | - | -€19,886 | |
| Other operating charges | 640/8 | €15,824 | €2,471 | -€13,353 | -84.4% |
| Non-recurring operating charges | 66A | €114,562 | - | -€114,562 | |
| Gross operating margin | 9900 | €287,237 | -€1,662 | -€288,899 | |
| Operating profit (loss) | 9901 | €136,965 | -€4,133 | -€141,098 | |
| Financial income | 75/76B | €3,663 | €2,490 | -€1,173 | -32.0% |
| Recurring financial income | 75 | €3,663 | €2,490 | -€1,173 | -32.0% |
| Financial charges | 65/66B | €4,382 | €633 | -€3,749 | -85.6% |
| Recurring financial charges | 65 | €4,382 | €633 | -€3,749 | -85.6% |
| Profit (loss) for the period before taxes | 9903 | €136,246 | -€2,275 | -€138,521 | |
| Income taxes | 67/77 | €14,448 | - | -€14,448 | |
| Profit (loss) for the period | 9904 | €121,798 | -€2,275 | -€124,073 | |
| Profit (loss) for the period to be appropriated | 9905 | €121,798 | -€2,275 | -€124,073 |
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 10 October 2026 via checked.be.