DELTA D Concept: 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 D Concept
Largest movements
- Receivables within one year -€3,113
down €3,113 (-6.0%), from €51,984 to €48,871
- Cash -€1,980
down €1,980 (-29.7%), from €6,662 to €4,682
mainly Provisions (-€8,498) and Trade debts (-€5,021)
- Provisions -€8,498
down €8,498 (-35.6%), from €23,870 to €15,372
- Other debts +€6,586
up €6,586 (+12.2%), from €53,769 to €60,355
- Trade debts -€5,021
down €5,021 (-91.3%), from €5,502 to €480
- Tax, wage and social debts +€1,895
new in 2025: €1,895
- Taxes -€2,970
down €2,970 (-62.3%), from €4,770 to €1,800
- Financial income -€1,337
down €1,337 (-41.6%), from €3,215 to €1,877
of which Financial income: -€1,337
- Provisions +€1,132
up €1,132 (+11.8%), from -€9,630 to -€8,498
- Other operating charges +€436
up €436 (+33.1%), from €1,320 to €1,756
- Financial charges +€317
up €317 (+7.6%), from €4,178 to €4,495
of which Financial charges: +€317
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 | €58,704 | €53,667 | -€5,037 | -8.6% |
| Fixed assets | 21/28 | €58 | €114 | +€56 | +96.3% |
| Tangible fixed assets | 22/27 | €58 | €114 | +€56 | +96.3% |
| Furniture and vehicles | 24 | €58 | €114 | +€56 | +96.3% |
| Current assets | 29/58 | €58,646 | €53,553 | -€5,093 | -8.7% |
| Amounts receivable within one year | 40/41 | €51,984 | €48,871 | -€3,113 | -6.0% |
| Other amounts receivable | 41 | €51,984 | €48,871 | -€3,113 | -6.0% |
| Cash at bank and in hand | 54/58 | €6,662 | €4,682 | -€1,980 | -29.7% |
| Total equity and liabilities | 10/49 | €58,704 | €53,667 | -€5,037 | -8.6% |
| Equity | 10/15 | -€24,436 | -€24,436 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,436 | -€44,436 | = | 0.0% |
| Provisions and deferred taxes | 16 | €23,870 | €15,372 | -€8,498 | -35.6% |
| Provisions for liabilities and charges | 160/5 | €23,870 | €15,372 | -€8,498 | -35.6% |
| Other liabilities and charges | 164/5 | €23,870 | €15,372 | -€8,498 | -35.6% |
| Amounts payable | 17/49 | €59,270 | €62,731 | +€3,461 | +5.8% |
| Amounts payable within one year | 42/48 | €59,270 | €62,731 | +€3,461 | +5.8% |
| Trade debts | 44 | €5,502 | €480 | -€5,021 | -91.3% |
| Suppliers | 440/4 | €5,502 | €480 | -€5,021 | -91.3% |
| Taxes, remuneration and social security | 45 | - | €1,895 | +€1,895 | |
| Taxes | 450/3 | - | €1,895 | +€1,895 | |
| Other amounts payable | 47/48 | €53,769 | €60,355 | +€6,586 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95 | €89 | -€6 | -6.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€9,630 | -€8,498 | +€1,132 | +11.8% |
| Other operating charges | 640/8 | €1,320 | €1,756 | +€436 | +33.1% |
| Gross operating margin | 9900 | -€2,482 | -€2,235 | +€247 | +10.0% |
| Operating profit (loss) | 9901 | €5,733 | €4,418 | -€1,315 | -22.9% |
| Financial income | 75/76B | €3,215 | €1,877 | -€1,337 | -41.6% |
| Recurring financial income | 75 | €3,215 | €1,877 | -€1,337 | -41.6% |
| Non-recurring financial income | 76B | €3,215 | €1,877 | -€1,337 | -41.6% |
| Financial charges | 65/66B | €4,178 | €4,495 | +€317 | +7.6% |
| Recurring financial charges | 65 | €4,178 | €4,495 | +€317 | +7.6% |
| Non-recurring financial charges | 66B | €4,178 | €4,495 | +€317 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €4,770 | €1,800 | -€2,970 | -62.3% |
| Income taxes | 67/77 | €4,770 | €1,800 | -€2,970 | -62.3% |
| Profit (loss) for the period | 9904 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €0 | = |
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 18 October 2026 via checked.be.