DELTA ANALYTICS: 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.
DELTA ANALYTICS
Largest movements
- Cash -€3,570
down €3,570 (-71.8%), from €4,973 to €1,403
mainly Net result for the year (-€2,781) and Receivables within one year (-€653)
- Receivables within one year +€653
up €653 (+505.3%), from €129 to €782
of which Other amounts receivable: +€653
- Profit (loss) carried forward -€2,781
down €2,781 (-67.8%), from -€4,099 to -€6,880
- Trade debts -€137
down €137 (-19.5%), from €701 to €564
- Gross operating margin -€2,875
down €2,875, from €917 to -€1,958
- Financial charges +€168
up €168 (+124.2%), from €135 to €303
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 | €5,102 | €2,185 | -€2,918 | -57.2% |
| Current assets | 29/58 | €5,102 | €2,185 | -€2,918 | -57.2% |
| Amounts receivable within one year | 40/41 | €129 | €782 | +€653 | +505.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €129 | €782 | +€653 | +505.3% |
| Cash at bank and in hand | 54/58 | €4,973 | €1,403 | -€3,570 | -71.8% |
| Total equity and liabilities | 10/49 | €5,102 | €2,185 | -€2,918 | -57.2% |
| Equity | 10/15 | €4,401 | €1,620 | -€2,781 | -63.2% |
| Contributions | 10/11 | €8,500 | €8,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,099 | -€6,880 | -€2,781 | -67.8% |
| Amounts payable | 17/49 | €701 | €564 | -€137 | -19.5% |
| Amounts payable within one year | 42/48 | €701 | €564 | -€137 | -19.5% |
| Trade debts | 44 | €701 | €564 | -€137 | -19.5% |
| Suppliers | 440/4 | €701 | €564 | -€137 | -19.5% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €917 | -€1,958 | -€2,875 | |
| Operating profit (loss) | 9901 | €411 | -€2,478 | -€2,890 | |
| Financial charges | 65/66B | €135 | €303 | +€168 | +124.2% |
| Recurring financial charges | 65 | €135 | €303 | +€168 | +124.2% |
| Profit (loss) for the period before taxes | 9903 | €276 | -€2,781 | -€3,057 | |
| Profit (loss) for the period | 9904 | €276 | -€2,781 | -€3,057 | |
| Profit (loss) for the period to be appropriated | 9905 | €276 | -€2,781 | -€3,057 |
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 1 October 2026 via checked.be.