DELTA Architects: 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 Architects
Largest movements
- Stocks and contracts +€13,350
up €13,350 (+21.8%), from €61,200 to €74,550
- Cash -€11,162
down €11,162 (-37.2%), from €30,020 to €18,857
mainly Stocks and contracts (-€13,350) and Investment in fixed assets (net) (-€4,201)
- Receivables within one year +€2,398
up €2,398 (+11.2%), from €21,426 to €23,825
of which Trade receivables: +€3,336
- Reserves +€6,700
up €6,700 (+8.8%), from €75,805 to €82,505
of which Distributable reserves: +€6,700
- Tax, wage and social debts +€4,549
up €4,549 (+52.4%), from €8,680 to €13,229
of which Taxes: +€4,579
- Trade debts -€4,169
down €4,169 (-24.8%), from €16,817 to €12,648
- Other debts -€1,459
down €1,459 (-70.9%), from €2,059 to €600
- Gross operating margin +€5,258
up €5,258 (+25.1%), from €20,937 to €26,196
- Other operating charges -€4,759
down €4,759 (-34.4%), from €13,836 to €9,077
- Taxes +€3,060
up €3,060 (+95.1%), from €3,217 to €6,276
- Financial charges -€1,058
down €1,058 (-39.8%), from €2,657 to €1,599
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.
Derived cash bridge
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 | €122,604 | €127,772 | +€5,167 | +4.2% |
| Fixed assets | 21/28 | €7,962 | €9,166 | +€1,204 | +15.1% |
| Tangible fixed assets | 22/27 | €4,957 | €6,161 | +€1,204 | +24.3% |
| Plant, machinery and equipment | 23 | - | €2,131 | +€2,131 | |
| Furniture and vehicles | 24 | €4,957 | €2,112 | -€2,845 | -57.4% |
| Other tangible fixed assets | 26 | - | €1,918 | +€1,918 | |
| Financial fixed assets | 28 | €3,005 | €3,005 | = | 0.0% |
| Current assets | 29/58 | €114,642 | €118,605 | +€3,963 | +3.5% |
| Stocks and contracts in progress | 3 | €61,200 | €74,550 | +€13,350 | +21.8% |
| Stocks | 30/36 | €61,200 | €74,550 | +€13,350 | +21.8% |
| Amounts receivable within one year | 40/41 | €21,426 | €23,825 | +€2,398 | +11.2% |
| Trade receivables | 40 | €19,643 | €22,979 | +€3,336 | +17.0% |
| Other amounts receivable | 41 | €1,783 | €846 | -€938 | -52.6% |
| Cash at bank and in hand | 54/58 | €30,020 | €18,857 | -€11,162 | -37.2% |
| Deferred charges and accrued income | 490/1 | €1,996 | €1,373 | -€623 | -31.2% |
| Total equity and liabilities | 10/49 | €122,604 | €127,772 | +€5,167 | +4.2% |
| Equity | 10/15 | €95,048 | €101,294 | +€6,246 | +6.6% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €75,805 | €82,505 | +€6,700 | +8.8% |
| Tax-exempt reserves | 132 | €33,250 | €33,250 | = | 0.0% |
| Distributable reserves | 133 | €42,555 | €49,255 | +€6,700 | +15.7% |
| Profit (loss) carried forward | 14 | €493 | €39 | -€454 | -92.1% |
| Amounts payable | 17/49 | €27,556 | €26,478 | -€1,079 | -3.9% |
| Amounts payable within one year | 42/48 | €27,556 | €26,478 | -€1,079 | -3.9% |
| Trade debts | 44 | €16,817 | €12,648 | -€4,169 | -24.8% |
| Suppliers | 440/4 | €16,817 | €12,648 | -€4,169 | -24.8% |
| Taxes, remuneration and social security | 45 | €8,680 | €13,229 | +€4,549 | +52.4% |
| Taxes | 450/3 | €8,650 | €13,229 | +€4,579 | +52.9% |
| Remuneration and social security | 454/9 | €30 | €0 | -€30 | -100% |
| Other amounts payable | 47/48 | €2,059 | €600 | -€1,459 | -70.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,029 | €2,997 | -€32 | -1.0% |
| Other operating charges | 640/8 | €13,836 | €9,077 | -€4,759 | -34.4% |
| Gross operating margin | 9900 | €20,937 | €26,196 | +€5,258 | +25.1% |
| Operating profit (loss) | 9901 | €4,072 | €14,121 | +€10,049 | +247% |
| Financial income | 75/76B | €42 | €0 | -€42 | -100.0% |
| Recurring financial income | 75 | €42 | €0 | -€42 | -100.0% |
| Financial charges | 65/66B | €2,657 | €1,599 | -€1,058 | -39.8% |
| Recurring financial charges | 65 | €2,657 | €1,599 | -€1,058 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | €1,457 | €12,522 | +€11,065 | +759% |
| Income taxes | 67/77 | €3,217 | €6,276 | +€3,060 | +95.1% |
| Profit (loss) for the period | 9904 | -€1,759 | €6,246 | +€8,005 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,759 | €6,246 | +€8,005 |
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 20 October 2026 via checked.be.