DELTA COMPTA: 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 COMPTA
Largest movements
- Cash +€79,007
up €79,007 (+39.5%), from €200,000 to €279,007
mainly Net result for the year (+€176,425) and Tax, wage and social debts (+€37,391)
- Receivables within one year +€68,168
up €68,168 (+366%), from €18,614 to €86,782
of which Other amounts receivable: +€44,587
- Profit (loss) carried forward +€116,425
up €116,425 (+305%), from €38,140 to €154,565
- Tax, wage and social debts +€37,391
up €37,391 (+50.3%), from €74,358 to €111,749
of which Taxes: +€20,157
- Other debts -€3,884
down €3,884 (-6.1%), from €63,884 to €60,000
- Gross operating margin +€150,499
up €150,499 (+68.9%), from €218,403 to €368,902
- Staff costs +€39,110
up €39,110 (+33.4%), from €117,048 to €156,158
- Taxes +€22,991
up €22,991 (+241%), from €9,535 to €32,527
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 | €236,354 | €387,211 | +€150,857 | +63.8% |
| Fixed assets | 21/28 | €17,740 | €21,423 | +€3,683 | +20.8% |
| Tangible fixed assets | 22/27 | €10,780 | €14,463 | +€3,683 | +34.2% |
| Furniture and vehicles | 24 | €2,484 | €7,827 | +€5,343 | +215% |
| Other tangible fixed assets | 26 | €8,295 | €6,635 | -€1,660 | -20.0% |
| Financial fixed assets | 28 | €6,960 | €6,960 | = | 0.0% |
| Current assets | 29/58 | €218,614 | €365,789 | +€147,175 | +67.3% |
| Amounts receivable within one year | 40/41 | €18,614 | €86,782 | +€68,168 | +366% |
| Trade receivables | 40 | €18,614 | €42,195 | +€23,581 | +127% |
| Other amounts receivable | 41 | - | €44,587 | +€44,587 | |
| Cash at bank and in hand | 54/58 | €200,000 | €279,007 | +€79,007 | +39.5% |
| Total equity and liabilities | 10/49 | €236,354 | €387,211 | +€150,857 | +63.8% |
| Equity | 10/15 | €48,140 | €164,565 | +€116,425 | +242% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,140 | €154,565 | +€116,425 | +305% |
| Amounts payable | 17/49 | €188,214 | €222,646 | +€34,432 | +18.3% |
| Amounts payable within one year | 42/48 | €188,214 | €222,646 | +€34,432 | +18.3% |
| Trade debts | 44 | €49,972 | €50,897 | +€925 | +1.9% |
| Suppliers | 440/4 | €49,972 | €50,897 | +€925 | +1.9% |
| Taxes, remuneration and social security | 45 | €74,358 | €111,749 | +€37,391 | +50.3% |
| Taxes | 450/3 | €54,447 | €74,604 | +€20,157 | +37.0% |
| Remuneration and social security | 454/9 | €19,911 | €37,145 | +€17,233 | +86.6% |
| Other amounts payable | 47/48 | €63,884 | €60,000 | -€3,884 | -6.1% |
| Remuneration, social security and pensions | 62 | €117,048 | €156,158 | +€39,110 | +33.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €214 | €2,650 | +€2,437 | +1,141% |
| Other operating charges | 640/8 | €3,715 | €1,084 | -€2,631 | -70.8% |
| Gross operating margin | 9900 | €218,403 | €368,902 | +€150,499 | +68.9% |
| Operating profit (loss) | 9901 | €97,426 | €209,009 | +€111,583 | +115% |
| Financial income | 75/76B | €296 | €629 | +€333 | +112% |
| Recurring financial income | 75 | €296 | €629 | +€333 | +112% |
| Financial charges | 65/66B | €47 | €686 | +€639 | +1,375% |
| Recurring financial charges | 65 | €47 | €686 | +€639 | +1,375% |
| Profit (loss) for the period before taxes | 9903 | €97,675 | €208,952 | +€111,276 | +114% |
| Income taxes | 67/77 | €9,535 | €32,527 | +€22,991 | +241% |
| Profit (loss) for the period | 9904 | €88,140 | €176,425 | +€88,285 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €88,140 | €176,425 | +€88,285 | +100% |
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 17 October 2026 via checked.be.