Delta Constructie: 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 Constructie
Largest movements
- Cash -€1,597
down €1,597 (-53.4%), from €2,992 to €1,394
mainly Net result for the year (-€1,214) and Receivables within one year (-€951)
- Receivables within one year +€951
up €951 (+6.9%), from €13,774 to €14,725
of which Trade receivables: +€2,636
- Profit (loss) carried forward -€1,214
down €1,214 (-9.8%), from €12,372 to €11,158
- Tax, wage and social debts +€381
up €381 (+18.0%), from €2,119 to €2,500
of which Remuneration and social security: +€2,500
- Trade debts +€187
up €187 (+68.4%), from €274 to €461
- Gross operating margin -€11,533
down €11,533, from €10,566 to -€966
- Taxes -€1,892
down €1,892 (-89.3%), from €2,119 to €227
- Other operating charges -€563
down €563 (-73.1%), from €771 to €208
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 | €16,765 | €16,119 | -€646 | -3.9% |
| Current assets | 29/58 | €16,765 | €16,119 | -€646 | -3.9% |
| Amounts receivable within one year | 40/41 | €13,774 | €14,725 | +€951 | +6.9% |
| Trade receivables | 40 | €4,505 | €7,141 | +€2,636 | +58.5% |
| Other amounts receivable | 41 | €9,269 | €7,585 | -€1,685 | -18.2% |
| Cash at bank and in hand | 54/58 | €2,992 | €1,394 | -€1,597 | -53.4% |
| Total equity and liabilities | 10/49 | €16,765 | €16,119 | -€646 | -3.9% |
| Equity | 10/15 | €14,372 | €13,158 | -€1,214 | -8.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,372 | €11,158 | -€1,214 | -9.8% |
| Amounts payable | 17/49 | €2,393 | €2,961 | +€568 | +23.7% |
| Amounts payable within one year | 42/48 | €2,393 | €2,961 | +€568 | +23.7% |
| Trade debts | 44 | €274 | €461 | +€187 | +68.4% |
| Suppliers | 440/4 | €274 | €461 | +€187 | +68.4% |
| Taxes, remuneration and social security | 45 | €2,119 | €2,500 | +€381 | +18.0% |
| Taxes | 450/3 | €2,119 | - | -€2,119 | |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other operating charges | 640/8 | €771 | €208 | -€563 | -73.1% |
| Gross operating margin | 9900 | €10,566 | -€966 | -€11,533 | |
| Operating profit (loss) | 9901 | €9,796 | -€1,174 | -€10,969 | |
| Financial income | 75/76B | €221 | €316 | +€95 | +42.9% |
| Recurring financial income | 75 | €221 | €316 | +€95 | +42.9% |
| Financial charges | 65/66B | €91 | €129 | +€37 | +40.7% |
| Recurring financial charges | 65 | €91 | €129 | +€37 | +40.7% |
| Profit (loss) for the period before taxes | 9903 | €9,925 | -€987 | -€10,912 | |
| Income taxes | 67/77 | €2,119 | €227 | -€1,892 | -89.3% |
| Profit (loss) for the period | 9904 | €7,806 | -€1,214 | -€9,020 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,806 | -€1,214 | -€9,020 |
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 9 October 2026 via checked.be.