DELTA ECHAFAUDAGE: what changed
Two fiscal 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 ECHAFAUDAGE
Largest movements
- Deferred charges and accrued income +€203,289
up €203,289 (+1803.9%), from €11,269 to €214,559
- Receivables within one year +€38,541
up €38,541 (+11.4%), from €339,266 to €377,807
- Tangible fixed assets -€32,354
down €32,354 (-21.1%), from €153,037 to €120,683
- Cash -€31,159
down €31,159 (-24.5%), from €127,027 to €95,869
mainly Deferred charges and accrued income (-€203,289) and Receivables within one year (-€38,541)
- Trade debts +€189,870
up €189,870 (+71.8%), from €264,542 to €454,411
- Profit (loss) carried forward -€16,827
down €16,827 (-9.7%), from €173,001 to €156,174
- Tax, wage and social debts +€16,087
up €16,087 (+24.0%), from €66,947 to €83,033
of which Taxes: +€14,447
- Debts after one year -€12,131
down €12,131 (-24.2%), from €50,191 to €38,060
- Gross operating margin -€37,763
down €37,763 (-25.6%), from €147,694 to €109,931
- Depreciation +€24,342
up €24,342 (+95.2%), from €25,575 to €49,917
- Staff costs +€16,917
up €16,917 (+46.8%), from €36,140 to €53,057
- Other operating charges -€15,443
down €15,443 (-54.9%), from €28,149 to €12,706
- Taxes -€11,287
down €11,287 (-64.8%), from €17,407 to €6,120
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €644,921 | €816,983 | +€172,063 | +26.7% |
| Fixed assets | 21/28 | €153,037 | €120,683 | -€32,354 | -21.1% |
| Tangible fixed assets | 22/27 | €153,037 | €120,683 | -€32,354 | -21.1% |
| Plant, machinery and equipment | 23 | €8,962 | €4,891 | -€4,070 | -45.4% |
| Furniture and vehicles | 24 | €70,321 | €57,263 | -€13,058 | -18.6% |
| Leasing and similar rights | 25 | €73,571 | €58,411 | -€15,160 | -20.6% |
| Other tangible fixed assets | 26 | €184 | €118 | -€66 | -36.0% |
| Current assets | 29/58 | €491,883 | €696,300 | +€204,417 | +41.6% |
| Amounts receivable after more than one year | 29 | €14,320 | €8,066 | -€6,254 | -43.7% |
| Other amounts receivable | 291 | €14,320 | €8,066 | -€6,254 | -43.7% |
| Amounts receivable within one year | 40/41 | €339,266 | €377,807 | +€38,541 | +11.4% |
| Trade receivables | 40 | €339,266 | €377,807 | +€38,541 | +11.4% |
| Cash at bank and in hand | 54/58 | €127,027 | €95,869 | -€31,159 | -24.5% |
| Deferred charges and accrued income | 490/1 | €11,269 | €214,559 | +€203,289 | +1803.9% |
| Total equity and liabilities | 10/49 | €644,921 | €816,983 | +€172,063 | +26.7% |
| Equity | 10/15 | €224,059 | €207,232 | -€16,827 | -7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,458 | €32,458 | = | 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% |
| Distributable reserves | 133 | €30,598 | €30,598 | = | 0.0% |
| Profit (loss) carried forward | 14 | €173,001 | €156,174 | -€16,827 | -9.7% |
| Amounts payable | 17/49 | €420,862 | €609,752 | +€188,890 | +44.9% |
| Amounts payable after more than one year | 17 | €50,191 | €38,060 | -€12,131 | -24.2% |
| Financial debts | 170/4 | €50,191 | €38,060 | -€12,131 | -24.2% |
| Amounts payable within one year | 42/48 | €370,671 | €571,692 | +€201,021 | +54.2% |
| Current portion of amounts payable after more than one year | 42 | €11,463 | €12,131 | +€668 | +5.8% |
| Trade debts | 44 | €264,542 | €454,411 | +€189,870 | +71.8% |
| Suppliers | 440/4 | €264,542 | €454,411 | +€189,870 | +71.8% |
| Advances received on contracts in progress | 46 | €14,389 | €8,786 | -€5,604 | -38.9% |
| Taxes, remuneration and social security | 45 | €66,947 | €83,033 | +€16,087 | +24.0% |
| Taxes | 450/3 | €66,947 | €81,394 | +€14,447 | +21.6% |
| Remuneration and social security | 454/9 | - | €1,639 | +€1,639 | |
| Other amounts payable | 47/48 | €13,330 | €13,330 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €36,140 | €53,057 | +€16,917 | +46.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,575 | €49,917 | +€24,342 | +95.2% |
| Other operating charges | 640/8 | €28,149 | €12,706 | -€15,443 | -54.9% |
| Non-recurring operating charges | 66A | €34,127 | €2,948 | -€31,179 | -91.4% |
| Gross operating margin | 9900 | €147,694 | €109,931 | -€37,763 | -25.6% |
| Operating profit (loss) | 9901 | €23,703 | -€8,696 | -€32,399 | |
| Financial income | 75/76B | €220 | €762 | +€543 | +247.1% |
| Recurring financial income | 75 | €220 | €762 | +€543 | +247.1% |
| Financial charges | 65/66B | €1,593 | €2,775 | +€1,183 | +74.3% |
| Recurring financial charges | 65 | €1,593 | €2,775 | +€1,183 | +74.3% |
| Profit (loss) for the period before taxes | 9903 | €22,330 | -€10,709 | -€33,039 | |
| Income taxes | 67/77 | €17,407 | €6,120 | -€11,287 | -64.8% |
| Profit (loss) for the period | 9904 | €4,923 | -€16,830 | -€21,753 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,923 | -€16,830 | -€21,753 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.