DELTA COOLING: 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 COOLING
Largest movements
- Stocks and contracts -€40,584
no longer reported in 2025 (was €40,584)
- Receivables within one year -€31,390
down €31,390 (-33.2%), from €94,686 to €63,296
of which Trade receivables: -€21,744
- Cash +€22,079
up €22,079 (+1981.3%), from €1,114 to €23,194
mainly Stocks and contracts (+€40,584) and Receivables within one year (+€31,390)
- Deferred charges and accrued income -€9,169
down €9,169 (-78.0%), from €11,762 to €2,593
- Tangible fixed assets +€4,725
up €4,725 (+9.1%), from €51,828 to €56,553
of which Furniture and vehicles: +€10,874
- Profit (loss) carried forward -€33,364
down €33,364 (-140.5%), from -€23,752 to -€57,116
- Trade debts -€8,404
down €8,404 (-31.2%), from €26,893 to €18,489
- Current portion of long-term debt -€6,814
no longer reported in 2025 (was €6,814)
- Debts after one year -€4,365
no longer reported in 2025 (was €4,365)
- Gross operating margin -€42,232
down €42,232 (-97.3%), from €43,407 to €1,175
- Staff costs -€30,400
down €30,400 (-59.6%), from €50,979 to €20,578
- Depreciation -€1,700
down €1,700 (-11.1%), from €15,371 to €13,671
- Financial charges -€1,376
down €1,376 (-53.7%), from €2,562 to €1,186
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 | €199,975 | €145,636 | -€54,339 | -27.2% |
| Fixed assets | 21/28 | €51,828 | €56,553 | +€4,725 | +9.1% |
| Tangible fixed assets | 22/27 | €51,828 | €56,553 | +€4,725 | +9.1% |
| Land and buildings | 22 | €16,910 | €14,971 | -€1,940 | -11.5% |
| Plant, machinery and equipment | 23 | €9,679 | €5,471 | -€4,209 | -43.5% |
| Furniture and vehicles | 24 | €25,238 | €36,112 | +€10,874 | +43.1% |
| Current assets | 29/58 | €148,147 | €89,083 | -€59,064 | -39.9% |
| Stocks and contracts in progress | 3 | €40,584 | - | -€40,584 | |
| Stocks | 30/36 | €40,584 | - | -€40,584 | |
| Amounts receivable within one year | 40/41 | €94,686 | €63,296 | -€31,390 | -33.2% |
| Trade receivables | 40 | €59,531 | €37,787 | -€21,744 | -36.5% |
| Other amounts receivable | 41 | €35,155 | €25,509 | -€9,646 | -27.4% |
| Cash at bank and in hand | 54/58 | €1,114 | €23,194 | +€22,079 | +1981.3% |
| Deferred charges and accrued income | 490/1 | €11,762 | €2,593 | -€9,169 | -78.0% |
| Total equity and liabilities | 10/49 | €199,975 | €145,636 | -€54,339 | -27.2% |
| Equity | 10/15 | €156,008 | €122,644 | -€33,364 | -21.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €161,160 | €161,160 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €161,160 | €159,300 | -€1,860 | -1.2% |
| Profit (loss) carried forward | 14 | -€23,752 | -€57,116 | -€33,364 | -140.5% |
| Amounts payable | 17/49 | €43,966 | €22,991 | -€20,975 | -47.7% |
| Amounts payable after more than one year | 17 | €4,365 | - | -€4,365 | |
| Financial debts | 170/4 | €4,365 | - | -€4,365 | |
| Amounts payable within one year | 42/48 | €39,601 | €22,991 | -€16,610 | -41.9% |
| Current portion of amounts payable after more than one year | 42 | €6,814 | - | -€6,814 | |
| Financial debts | 43 | €49 | - | -€49 | |
| Credit institutions | 430/8 | €49 | - | -€49 | |
| Trade debts | 44 | €26,893 | €18,489 | -€8,404 | -31.2% |
| Suppliers | 440/4 | €26,893 | €18,489 | -€8,404 | -31.2% |
| Taxes, remuneration and social security | 45 | €5,846 | €4,502 | -€1,343 | -23.0% |
| Taxes | 450/3 | €2,656 | €4,502 | +€1,846 | +69.5% |
| Remuneration and social security | 454/9 | €3,189 | - | -€3,189 | |
| Non-recurring operating income | 76A | €612 | €517 | -€95 | -15.5% |
| Remuneration, social security and pensions | 62 | €50,979 | €20,578 | -€30,400 | -59.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,371 | €13,671 | -€1,700 | -11.1% |
| Other operating charges | 640/8 | €425 | €490 | +€65 | +15.3% |
| Non-recurring operating charges | 66A | - | €375 | +€375 | |
| Gross operating margin | 9900 | €43,407 | €1,175 | -€42,232 | -97.3% |
| Operating profit (loss) | 9901 | -€23,368 | -€33,940 | -€10,572 | -45.2% |
| Financial income | 75/76B | €2,178 | €1,762 | -€416 | -19.1% |
| Recurring financial income | 75 | €2,178 | €1,762 | -€416 | -19.1% |
| Financial charges | 65/66B | €2,562 | €1,186 | -€1,376 | -53.7% |
| Recurring financial charges | 65 | €2,562 | €1,186 | -€1,376 | -53.7% |
| Profit (loss) for the period before taxes | 9903 | -€23,752 | -€33,364 | -€9,612 | -40.5% |
| Profit (loss) for the period | 9904 | -€23,752 | -€33,364 | -€9,612 | -40.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,752 | -€33,364 | -€9,612 | -40.5% |
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.