DELTA CONSTRUCT: 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 CONSTRUCT
Largest movements
- Cash +€14,433
up €14,433 (+265%), from €5,454 to €19,887
mainly Receivables within one year (+€12,126) and Other debts (+€3,785)
- Receivables within one year -€12,126
down €12,126 (-26.1%), from €46,382 to €34,256
of which Other amounts receivable: -€19,262
- Other debts +€3,785
new in 2025: €3,785
- Current portion of long-term debt -€739
no longer reported in 2025 (was €739)
- Tax, wage and social debts -€703
down €703 (-22.6%), from €3,114 to €2,411
- Financial income -€484
down €484 (-37.7%), from €1,283 to €799
- Gross operating margin -€385
down €385 (-19.2%), from €2,009 to €1,624
- Depreciation -€205
down €205 (-67.2%), from €305 to €100
- Taxes -€182
down €182 (-14.4%), from €1,260 to €1,078
- Financial charges -€49
down €49 (-32.7%), from €150 to €101
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 | €53,157 | €55,407 | +€2,250 | +4.2% |
| Fixed assets | 21/28 | €401 | €300 | -€101 | -25.2% |
| Tangible fixed assets | 22/27 | €401 | €300 | -€101 | -25.2% |
| Other tangible fixed assets | 26 | €401 | €300 | -€101 | -25.2% |
| Current assets | 29/58 | €52,756 | €55,107 | +€2,351 | +4.5% |
| Amounts receivable within one year | 40/41 | €46,382 | €34,256 | -€12,126 | -26.1% |
| Trade receivables | 40 | €25,147 | €32,283 | +€7,136 | +28.4% |
| Other amounts receivable | 41 | €21,235 | €1,973 | -€19,262 | -90.7% |
| Cash at bank and in hand | 54/58 | €5,454 | €19,887 | +€14,433 | +265% |
| Deferred charges and accrued income | 490/1 | €920 | €964 | +€44 | +4.8% |
| Total equity and liabilities | 10/49 | €53,157 | €55,407 | +€2,250 | +4.2% |
| Equity | 10/15 | €46,137 | €46,385 | +€248 | +0.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €27,545 | €27,793 | +€248 | +0.9% |
| Distributable reserves | 133 | €27,545 | €27,793 | +€248 | +0.9% |
| Amounts payable | 17/49 | €7,020 | €9,022 | +€2,002 | +28.5% |
| Amounts payable within one year | 42/48 | €6,920 | €9,022 | +€2,102 | +30.4% |
| Current portion of amounts payable after more than one year | 42 | €739 | - | -€739 | |
| Trade debts | 44 | €3,067 | €2,826 | -€241 | -7.9% |
| Suppliers | 440/4 | €3,067 | €2,826 | -€241 | -7.9% |
| Taxes, remuneration and social security | 45 | €3,114 | €2,411 | -€703 | -22.6% |
| Taxes | 450/3 | €3,114 | €2,411 | -€703 | -22.6% |
| Other amounts payable | 47/48 | - | €3,785 | +€3,785 | |
| Accrued charges and deferred income | 492/3 | €100 | - | -€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €305 | €100 | -€205 | -67.2% |
| Other operating charges | 640/8 | €867 | €896 | +€29 | +3.3% |
| Gross operating margin | 9900 | €2,009 | €1,624 | -€385 | -19.2% |
| Operating profit (loss) | 9901 | €837 | €628 | -€209 | -25.0% |
| Financial income | 75/76B | €1,283 | €799 | -€484 | -37.7% |
| Recurring financial income | 75 | €1,283 | €799 | -€484 | -37.7% |
| Financial charges | 65/66B | €150 | €101 | -€49 | -32.7% |
| Recurring financial charges | 65 | €150 | €101 | -€49 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | €1,970 | €1,326 | -€644 | -32.7% |
| Income taxes | 67/77 | €1,260 | €1,078 | -€182 | -14.4% |
| Profit (loss) for the period | 9904 | €710 | €248 | -€462 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €710 | €248 | -€462 | -65.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.