DELTA FLOOR: 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 FLOOR
Largest movements
- Cash +€42,713
up €42,713 (+111%), from €38,481 to €81,193
mainly Depreciation (+€40,326) and Net result for the year (+€2,447)
- Tangible fixed assets -€40,326
down €40,326 (-32.9%), from €122,711 to €82,385
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€5,572
up €5,572 (+14.3%), from €38,852 to €44,424
- Financial income -€1,285
down €1,285 (-20.4%), from €6,304 to €5,019
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 | €476,787 | €479,311 | +€2,525 | +0.5% |
| Fixed assets | 21/28 | €122,711 | €82,385 | -€40,326 | -32.9% |
| Tangible fixed assets | 22/27 | €122,711 | €82,385 | -€40,326 | -32.9% |
| Land and buildings | 22 | €122,711 | €82,385 | -€40,326 | -32.9% |
| Current assets | 29/58 | €354,076 | €396,927 | +€42,851 | +12.1% |
| Amounts receivable within one year | 40/41 | €4,618 | €4,708 | +€91 | +2.0% |
| Other amounts receivable | 41 | €4,618 | €4,708 | +€91 | +2.0% |
| Current investments | 50/53 | €310,000 | €310,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,481 | €81,193 | +€42,713 | +111% |
| Deferred charges and accrued income | 490/1 | €977 | €1,025 | +€48 | +4.9% |
| Total equity and liabilities | 10/49 | €476,787 | €479,311 | +€2,525 | +0.5% |
| Equity | 10/15 | €475,355 | €477,802 | +€2,447 | +0.5% |
| Contributions | 10/11 | €688,592 | €688,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€215,096 | -€212,649 | +€2,447 | +1.1% |
| Amounts payable | 17/49 | €1,432 | €1,510 | +€78 | +5.4% |
| Amounts payable within one year | 42/48 | €1,432 | €1,510 | +€78 | +5.4% |
| Trade debts | 44 | €1,364 | €628 | -€736 | -54.0% |
| Suppliers | 440/4 | €1,364 | €628 | -€736 | -54.0% |
| Other amounts payable | 47/48 | €68 | €882 | +€814 | +1,197% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,471 | €40,326 | -€145 | -0.4% |
| Other operating charges | 640/8 | €6,384 | €6,582 | +€198 | +3.1% |
| Gross operating margin | 9900 | €38,852 | €44,424 | +€5,572 | +14.3% |
| Operating profit (loss) | 9901 | -€8,003 | -€2,485 | +€5,518 | +69.0% |
| Financial income | 75/76B | €6,304 | €5,019 | -€1,285 | -20.4% |
| Recurring financial income | 75 | €6,304 | €5,019 | -€1,285 | -20.4% |
| Financial charges | 65/66B | €42 | €87 | +€45 | +108% |
| Recurring financial charges | 65 | €42 | €87 | +€45 | +108% |
| Profit (loss) for the period before taxes | 9903 | -€1,741 | €2,447 | +€4,187 | |
| Profit (loss) for the period | 9904 | -€1,741 | €2,447 | +€4,187 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,741 | €2,447 | +€4,187 |
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 14 October 2026 via checked.be.