DELTA DESIGN: 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 DESIGN
Largest movements
- Cash +€78,111
up €78,111 (+1553.2%), from €5,029 to €83,140
mainly Net result for the year (+€37,506) and Stocks and contracts (+€36,775)
- Stocks and contracts -€36,775
down €36,775 (-100.0%), from €36,775 to €0
- Tangible fixed assets +€32,742
up €32,742 (+96.7%), from €33,866 to €66,608
of which Leasing and similar rights: +€37,989
- Receivables within one year -€20,403
down €20,403 (-48.4%), from €42,179 to €21,776
- Deferred charges and accrued income -€14,777
down €14,777 (-31.1%), from €47,559 to €32,782
- Debts after one year +€24,420
up €24,420 (+135.4%), from €18,040 to €42,460
- Other debts +€15,837
up €15,837 (+73.1%), from €21,663 to €37,500
- Current portion of long-term debt +€13,335
up €13,335 (+145.2%), from €9,183 to €22,518
- Tax, wage and social debts -€11,204
down €11,204 (-29.3%), from €38,214 to €27,009
- Trade debts -€3,496
down €3,496 (-50.9%), from €6,868 to €3,372
- Gross operating margin +€32,573
up €32,573 (+88.3%), from €36,883 to €69,455
- Depreciation -€4,390
down €4,390 (-20.4%), from €21,491 to €17,100
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 | €165,473 | €204,370 | +€38,898 | +23.5% |
| Fixed assets | 21/28 | €33,931 | €66,672 | +€32,742 | +96.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €33,866 | €66,608 | +€32,742 | +96.7% |
| Furniture and vehicles | 24 | €6,850 | €1,603 | -€5,247 | -76.6% |
| Leasing and similar rights | 25 | €27,016 | €65,005 | +€37,989 | +140.6% |
| Financial fixed assets | 28 | €64 | €64 | = | 0.0% |
| Current assets | 29/58 | €131,542 | €137,698 | +€6,156 | +4.7% |
| Stocks and contracts in progress | 3 | €36,775 | €0 | -€36,775 | -100.0% |
| Stocks | 30/36 | €36,775 | €0 | -€36,775 | -100.0% |
| Amounts receivable within one year | 40/41 | €42,179 | €21,776 | -€20,403 | -48.4% |
| Trade receivables | 40 | €42,179 | €21,776 | -€20,403 | -48.4% |
| Cash at bank and in hand | 54/58 | €5,029 | €83,140 | +€78,111 | +1553.2% |
| Deferred charges and accrued income | 490/1 | €47,559 | €32,782 | -€14,777 | -31.1% |
| Total equity and liabilities | 10/49 | €165,473 | €204,370 | +€38,898 | +23.5% |
| Equity | 10/15 | €71,505 | €71,511 | +€6 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,610 | €33,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,750 | €31,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,295 | €19,301 | +€6 | 0.0% |
| Amounts payable | 17/49 | €93,968 | €132,859 | +€38,891 | +41.4% |
| Amounts payable after more than one year | 17 | €18,040 | €42,460 | +€24,420 | +135.4% |
| Financial debts | 170/4 | €18,040 | €42,460 | +€24,420 | +135.4% |
| Amounts payable within one year | 42/48 | €75,928 | €90,399 | +€14,471 | +19.1% |
| Current portion of amounts payable after more than one year | 42 | €9,183 | €22,518 | +€13,335 | +145.2% |
| Trade debts | 44 | €6,868 | €3,372 | -€3,496 | -50.9% |
| Suppliers | 440/4 | €6,868 | €3,372 | -€3,496 | -50.9% |
| Taxes, remuneration and social security | 45 | €38,214 | €27,009 | -€11,204 | -29.3% |
| Taxes | 450/3 | €38,214 | €27,009 | -€11,204 | -29.3% |
| Other amounts payable | 47/48 | €21,663 | €37,500 | +€15,837 | +73.1% |
| Remuneration, social security and pensions | 62 | €10,624 | €10,463 | -€161 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,491 | €17,100 | -€4,390 | -20.4% |
| Other operating charges | 640/8 | €774 | €863 | +€89 | +11.5% |
| Gross operating margin | 9900 | €36,883 | €69,455 | +€32,573 | +88.3% |
| Operating profit (loss) | 9901 | €3,994 | €41,028 | +€37,034 | +927.2% |
| Financial income | 75/76B | €105 | €0 | -€105 | -99.7% |
| Recurring financial income | 75 | €105 | €0 | -€105 | -99.7% |
| Financial charges | 65/66B | €2,049 | €2,482 | +€433 | +21.1% |
| Recurring financial charges | 65 | €2,049 | €2,482 | +€433 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €2,050 | €38,547 | +€36,497 | +1780.4% |
| Income taxes | 67/77 | €1,317 | €1,041 | -€276 | -21.0% |
| Profit (loss) for the period | 9904 | €733 | €37,506 | +€36,773 | +5016.6% |
| Profit (loss) for the period to be appropriated | 9905 | €733 | €37,506 | +€36,773 | +5016.6% |
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 9 October 2026 via checked.be.