Delta Care: 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 Care
Largest movements
- Cash +€12,258
up €12,258 (+98.5%), from €12,440 to €24,699
mainly Tax, wage and social debts (+€9,455) and Net result for the year (+€9,142)
- Tangible fixed assets -€6,851
down €6,851 (-26.1%), from €26,299 to €19,447
of which Furniture and vehicles: -€5,015
- Receivables within one year -€4,768
down €4,768 (-13.8%), from €34,664 to €29,897
of which Trade receivables: -€4,768
- Trade debts -€15,162
down €15,162 (-68.3%), from €22,202 to €7,040
- Tax, wage and social debts +€9,455
up €9,455 (+47.2%), from €20,025 to €29,480
of which Remuneration and social security: +€6,707
- Profit (loss) carried forward +€9,142
up €9,142 (+193%), from €4,746 to €13,888
- Other debts -€2,994
down €2,994 (-81.2%), from €3,688 to €694
- Gross operating margin +€12,191
up €12,191 (+25.6%), from €47,712 to €59,902
- Depreciation +€3,046
up €3,046 (+78.1%), from €3,899 to €6,945
- Staff costs +€1,735
up €1,735 (+4.6%), from €37,913 to €39,649
- Other operating charges -€711
down €711 (-48.0%), from €1,482 to €771
- Taxes +€609
up €609 (+23.0%), from €2,653 to €3,262
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 | €74,413 | €74,940 | +€526 | +0.7% |
| Fixed assets | 21/28 | €26,299 | €19,447 | -€6,851 | -26.1% |
| Tangible fixed assets | 22/27 | €26,299 | €19,447 | -€6,851 | -26.1% |
| Plant, machinery and equipment | 23 | €9,103 | €7,267 | -€1,836 | -20.2% |
| Furniture and vehicles | 24 | €17,196 | €12,181 | -€5,015 | -29.2% |
| Current assets | 29/58 | €48,115 | €55,492 | +€7,378 | +15.3% |
| Amounts receivable within one year | 40/41 | €34,664 | €29,897 | -€4,768 | -13.8% |
| Trade receivables | 40 | €34,232 | €29,464 | -€4,768 | -13.9% |
| Other amounts receivable | 41 | €433 | €433 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,440 | €24,699 | +€12,258 | +98.5% |
| Deferred charges and accrued income | 490/1 | €1,010 | €897 | -€113 | -11.2% |
| Total equity and liabilities | 10/49 | €74,413 | €74,940 | +€526 | +0.7% |
| Equity | 10/15 | €28,498 | €37,640 | +€9,142 | +32.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,152 | €5,152 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €3,292 | €3,292 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,746 | €13,888 | +€9,142 | +193% |
| Amounts payable | 17/49 | €45,916 | €37,300 | -€8,616 | -18.8% |
| Amounts payable within one year | 42/48 | €45,916 | €37,214 | -€8,701 | -19.0% |
| Trade debts | 44 | €22,202 | €7,040 | -€15,162 | -68.3% |
| Suppliers | 440/4 | €22,202 | €7,040 | -€15,162 | -68.3% |
| Taxes, remuneration and social security | 45 | €20,025 | €29,480 | +€9,455 | +47.2% |
| Taxes | 450/3 | €13,562 | €16,310 | +€2,748 | +20.3% |
| Remuneration and social security | 454/9 | €6,463 | €13,170 | +€6,707 | +104% |
| Other amounts payable | 47/48 | €3,688 | €694 | -€2,994 | -81.2% |
| Accrued charges and deferred income | 492/3 | - | €85 | +€85 | |
| Non-recurring operating income | 76A | - | €93 | +€93 | |
| Remuneration, social security and pensions | 62 | €37,913 | €39,649 | +€1,735 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,899 | €6,945 | +€3,046 | +78.1% |
| Other operating charges | 640/8 | €1,482 | €771 | -€711 | -48.0% |
| Non-recurring operating charges | 66A | €413 | - | -€413 | |
| Gross operating margin | 9900 | €47,712 | €59,902 | +€12,191 | +25.6% |
| Operating profit (loss) | 9901 | €4,004 | €12,538 | +€8,534 | +213% |
| Financial income | 75/76B | €488 | €8 | -€480 | -98.4% |
| Recurring financial income | 75 | €488 | €8 | -€480 | -98.4% |
| Financial charges | 65/66B | €89 | €142 | +€52 | +58.3% |
| Recurring financial charges | 65 | €89 | €142 | +€52 | +58.3% |
| Profit (loss) for the period before taxes | 9903 | €4,402 | €12,404 | +€8,002 | +182% |
| Income taxes | 67/77 | €2,653 | €3,262 | +€609 | +23.0% |
| Profit (loss) for the period | 9904 | €1,750 | €9,142 | +€7,393 | +422% |
| Profit (loss) for the period to be appropriated | 9905 | €1,750 | €9,142 | +€7,393 | +422% |
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 21 October 2026 via checked.be.