DELTA EXTINCTORS: 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 EXTINCTORS
Largest movements
- Cash -€272,539
down €272,539 (-72.4%), from €376,269 to €103,730
mainly Contributions, distributions and other (-€400,000) and Investment in fixed assets (net) (-€227,071)
- Receivables after one year +€169,510
up €169,510 (+73.8%), from €229,561 to €399,071
- Receivables within one year -€66,263
down €66,263 (-25.6%), from €258,610 to €192,347
of which Other amounts receivable: -€117,580
- Tangible fixed assets +€58,875
up €58,875 (+3.1%), from €1.9m to €1.9m
of which Plant, machinery and equipment: +€191,295
- Other debts +€474,999
up €474,999 (+38617786.2%), from €1 to €475,000
- Contributions -€400,000
down €400,000 (-24.5%), from €1.6m to €1.2m
- Trade debts -€140,285
down €140,285 (-80.8%), from €173,717 to €33,432
- Debts after one year -€113,638
down €113,638 (-9.6%), from €1.2m to €1.1m
- Profit (loss) carried forward +€59,497
up €59,497 (+177.2%), from €33,569 to €93,066
- Depreciation +€27,767
up €27,767 (+16.9%), from €164,441 to €192,208
- Gross operating margin +€20,085
up €20,085 (+7.8%), from €256,155 to €276,240
- Staff costs -€19,795
down €19,795 (-60.1%), from €32,952 to €13,157
- Provisions -€16,135
down €16,135 (-442.0%), from -€3,650 to -€19,785
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 | €3,311,005 | €3,195,791 | -€115,214 | -3.5% |
| Fixed assets | 21/28 | €2,412,549 | €2,447,412 | +€34,863 | +1.4% |
| Tangible fixed assets | 22/27 | €1,871,312 | €1,930,187 | +€58,875 | +3.1% |
| Land and buildings | 22 | €642,838 | €627,485 | -€15,353 | -2.4% |
| Plant, machinery and equipment | 23 | €542,797 | €734,092 | +€191,295 | +35.2% |
| Leasing and similar rights | 25 | €685,676 | €568,610 | -€117,066 | -17.1% |
| Financial fixed assets | 28 | €541,238 | €517,225 | -€24,013 | -4.4% |
| Current assets | 29/58 | €898,456 | €748,379 | -€150,077 | -16.7% |
| Amounts receivable after more than one year | 29 | €229,561 | €399,071 | +€169,510 | +73.8% |
| Other amounts receivable | 291 | €229,561 | €399,071 | +€169,510 | +73.8% |
| Amounts receivable within one year | 40/41 | €258,610 | €192,347 | -€66,263 | -25.6% |
| Trade receivables | 40 | €140,719 | €192,037 | +€51,318 | +36.5% |
| Other amounts receivable | 41 | €117,890 | €310 | -€117,580 | -99.7% |
| Cash at bank and in hand | 54/58 | €376,269 | €103,730 | -€272,539 | -72.4% |
| Deferred charges and accrued income | 490/1 | €34,016 | €53,231 | +€19,215 | +56.5% |
| Total equity and liabilities | 10/49 | €3,311,005 | €3,195,791 | -€115,214 | -3.5% |
| Equity | 10/15 | €1,673,626 | €1,336,254 | -€337,372 | -20.2% |
| Contributions | 10/11 | €1,630,803 | €1,230,803 | -€400,000 | -24.5% |
| Capital | 10 | €1,630,803 | €1,230,803 | -€400,000 | -24.5% |
| Issued capital | 100 | €1,630,803 | €1,230,803 | -€400,000 | -24.5% |
| Reserves | 13 | €9,253 | €12,385 | +€3,132 | +33.8% |
| Non-distributable reserves | 130/1 | €9,253 | €12,385 | +€3,132 | +33.8% |
| Legal reserve | 130 | €9,253 | €12,385 | +€3,132 | +33.8% |
| Profit (loss) carried forward | 14 | €33,569 | €93,066 | +€59,497 | +177.2% |
| Provisions and deferred taxes | 16 | €19,785 | - | -€19,785 | |
| Provisions for liabilities and charges | 160/5 | €19,785 | - | -€19,785 | |
| Pensions and similar obligations | 160 | €19,785 | - | -€19,785 | |
| Amounts payable | 17/49 | €1,617,595 | €1,859,538 | +€241,943 | +15.0% |
| Amounts payable after more than one year | 17 | €1,183,770 | €1,070,132 | -€113,638 | -9.6% |
| Financial debts | 170/4 | €1,183,770 | €1,070,132 | -€113,638 | -9.6% |
| Amounts payable within one year | 42/48 | €433,097 | €789,305 | +€356,209 | +82.2% |
| Current portion of amounts payable after more than one year | 42 | €258,588 | €280,509 | +€21,921 | +8.5% |
| Trade debts | 44 | €173,717 | €33,432 | -€140,285 | -80.8% |
| Suppliers | 440/4 | €173,717 | €33,432 | -€140,285 | -80.8% |
| Taxes, remuneration and social security | 45 | €790 | €364 | -€426 | -53.9% |
| Taxes | 450/3 | €84 | €364 | +€280 | +332.8% |
| Remuneration and social security | 454/9 | €706 | - | -€706 | |
| Other amounts payable | 47/48 | €1 | €475,000 | +€474,999 | +38617786.2% |
| Accrued charges and deferred income | 492/3 | €729 | €101 | -€628 | -86.1% |
| Non-recurring operating income | 76A | €87 | - | -€87 | |
| Remuneration, social security and pensions | 62 | €32,952 | €13,157 | -€19,795 | -60.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €164,441 | €192,208 | +€27,767 | +16.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€3,650 | -€19,785 | -€16,135 | -442.0% |
| Other operating charges | 640/8 | €7,000 | €6,450 | -€550 | -7.9% |
| Gross operating margin | 9900 | €256,155 | €276,240 | +€20,085 | +7.8% |
| Operating profit (loss) | 9901 | €55,412 | €84,210 | +€28,798 | +52.0% |
| Financial income | 75/76B | €17,598 | €18,275 | +€677 | +3.8% |
| Recurring financial income | 75 | €17,598 | €18,275 | +€677 | +3.8% |
| Financial charges | 65/66B | €37,674 | €39,857 | +€2,183 | +5.8% |
| Recurring financial charges | 65 | €37,674 | €39,857 | +€2,183 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €35,336 | €62,628 | +€27,292 | +77.2% |
| Profit (loss) for the period | 9904 | €35,336 | €62,628 | +€27,292 | +77.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,336 | €62,628 | +€27,292 | +77.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.