DELTA CONTRÔLE: 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 CONTRÔLE
Largest movements
- Tangible fixed assets -€17,150
down €17,150 (-20.7%), from €82,976 to €65,826
of which Furniture and vehicles: -€10,742
- Cash +€9,190
up €9,190 (+30.1%), from €30,555 to €39,745
mainly Depreciation (+€22,738) and Tax, wage and social debts (+€20,735)
- Accrued charges and deferred income -€23,358
down €23,358 (-95.7%), from €24,407 to €1,049
- Tax, wage and social debts +€20,735
up €20,735 (+615%), from €3,374 to €24,109
of which Remuneration and social security: +€19,327
- Profit (loss) carried forward -€14,412
down €14,412 (-9.3%), from €155,131 to €140,719
- Other debts +€11,970
up €11,970 (+95.4%), from €12,544 to €24,514
- Trade debts -€2,715
down €2,715 (-51.4%), from €5,281 to €2,566
- Gross operating margin +€19,871
up €19,871 (+66.6%), from €29,843 to €49,714
- Financial income -€11,541
down €11,541 (-99.7%), from €11,572 to €31
of which Non-recurring financial income: -€11,265
- Staff costs -€6,849
down €6,849 (-15.2%), from €45,130 to €38,281
- Depreciation -€2,559
down €2,559 (-10.1%), from €25,297 to €22,738
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 | €228,237 | €220,457 | -€7,780 | -3.4% |
| Fixed assets | 21/28 | €83,293 | €66,143 | -€17,150 | -20.6% |
| Tangible fixed assets | 22/27 | €82,976 | €65,826 | -€17,150 | -20.7% |
| Land and buildings | 22 | €37,235 | €31,916 | -€5,319 | -14.3% |
| Plant, machinery and equipment | 23 | €8,550 | €7,461 | -€1,089 | -12.7% |
| Furniture and vehicles | 24 | €37,191 | €26,449 | -€10,742 | -28.9% |
| Financial fixed assets | 28 | €317 | €317 | +€0 | 0.0% |
| Current assets | 29/58 | €144,944 | €154,314 | +€9,370 | +6.5% |
| Amounts receivable within one year | 40/41 | €111,601 | €112,513 | +€912 | +0.8% |
| Trade receivables | 40 | €104,601 | €109,513 | +€4,912 | +4.7% |
| Other amounts receivable | 41 | €7,000 | €3,000 | -€4,000 | -57.1% |
| Cash at bank and in hand | 54/58 | €30,555 | €39,745 | +€9,190 | +30.1% |
| Deferred charges and accrued income | 490/1 | €2,788 | €2,056 | -€732 | -26.2% |
| Total equity and liabilities | 10/49 | €228,237 | €220,457 | -€7,780 | -3.4% |
| Equity | 10/15 | €182,631 | €168,219 | -€14,412 | -7.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,131 | €140,719 | -€14,412 | -9.3% |
| Amounts payable | 17/49 | €45,606 | €52,238 | +€6,632 | +14.5% |
| Amounts payable within one year | 42/48 | €21,199 | €51,189 | +€29,990 | +141% |
| Trade debts | 44 | €5,281 | €2,566 | -€2,715 | -51.4% |
| Suppliers | 440/4 | €5,281 | €2,566 | -€2,715 | -51.4% |
| Taxes, remuneration and social security | 45 | €3,374 | €24,109 | +€20,735 | +615% |
| Taxes | 450/3 | €3,374 | €4,781 | +€1,407 | +41.7% |
| Remuneration and social security | 454/9 | - | €19,327 | +€19,327 | |
| Other amounts payable | 47/48 | €12,544 | €24,514 | +€11,970 | +95.4% |
| Accrued charges and deferred income | 492/3 | €24,407 | €1,049 | -€23,358 | -95.7% |
| Remuneration, social security and pensions | 62 | €45,130 | €38,281 | -€6,849 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,297 | €22,738 | -€2,559 | -10.1% |
| Other operating charges | 640/8 | €2,235 | €2,462 | +€227 | +10.2% |
| Gross operating margin | 9900 | €29,843 | €49,714 | +€19,871 | +66.6% |
| Operating profit (loss) | 9901 | -€42,819 | -€13,768 | +€29,051 | +67.8% |
| Financial income | 75/76B | €11,572 | €31 | -€11,541 | -99.7% |
| Recurring financial income | 75 | €307 | €31 | -€276 | -89.9% |
| Non-recurring financial income | 76B | €11,265 | - | -€11,265 | |
| Financial charges | 65/66B | €529 | €675 | +€146 | +27.5% |
| Recurring financial charges | 65 | €529 | €221 | -€308 | -58.2% |
| Non-recurring financial charges | 66B | - | €454 | +€454 | |
| Profit (loss) for the period before taxes | 9903 | -€31,776 | -€14,412 | +€17,364 | +54.6% |
| Profit (loss) for the period | 9904 | -€31,776 | -€14,412 | +€17,364 | +54.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,776 | -€14,412 | +€17,364 | +54.6% |
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 14 October 2026 via checked.be.