DELTA-ICT: 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-ICT
Largest movements
- Tangible fixed assets +€74,138
up €74,138 (+16.8%), from €441,212 to €515,350
of which Land and buildings: +€67,528
- Receivables within one year +€6,791
up €6,791 (+46.1%), from €14,728 to €21,519
of which Trade receivables: +€6,791
- Cash +€6,381
up €6,381 (+9.9%), from €64,388 to €70,769
mainly Debts after one year (+€35,148) and Net result for the year (+€25,355)
- Debts after one year +€35,148
up €35,148 (+9.4%), from €373,222 to €408,370
- Trade debts +€20,435
up €20,435 (+954.0%), from €2,142 to €22,577
- Reserves +€17,787
up €17,787 (+17.4%), from €102,008 to €119,795
- Profit (loss) carried forward +€7,568
up €7,568, from -€7,568 to €0
- Depreciation -€52,663
down €52,663 (-75.9%), from €69,366 to €16,704
- Taxes +€8,380
up €8,380 (+4427.6%), from €189 to €8,569
- Gross operating margin -€7,953
down €7,953 (-10.5%), from €75,412 to €67,460
- Financial charges +€3,373
up €3,373 (+30.0%), from €11,253 to €14,626
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 | €521,757 | €608,046 | +€86,290 | +16.5% |
| Fixed assets | 21/28 | €441,212 | €515,350 | +€74,138 | +16.8% |
| Tangible fixed assets | 22/27 | €441,212 | €515,350 | +€74,138 | +16.8% |
| Land and buildings | 22 | €431,930 | €499,458 | +€67,528 | +15.6% |
| Furniture and vehicles | 24 | €9,282 | €15,892 | +€6,610 | +71.2% |
| Current assets | 29/58 | €80,544 | €92,696 | +€12,152 | +15.1% |
| Amounts receivable within one year | 40/41 | €14,728 | €21,519 | +€6,791 | +46.1% |
| Trade receivables | 40 | €14,726 | €21,517 | +€6,791 | +46.1% |
| Other amounts receivable | 41 | €3 | €3 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €64,388 | €70,769 | +€6,381 | +9.9% |
| Deferred charges and accrued income | 490/1 | €1,428 | €407 | -€1,021 | -71.5% |
| Total equity and liabilities | 10/49 | €521,757 | €608,046 | +€86,290 | +16.5% |
| Equity | 10/15 | €99,440 | €124,795 | +€25,355 | +25.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €102,008 | €119,795 | +€17,787 | +17.4% |
| Distributable reserves | 133 | €102,008 | €119,795 | +€17,787 | +17.4% |
| Profit (loss) carried forward | 14 | -€7,568 | €0 | +€7,568 | |
| Amounts payable | 17/49 | €422,317 | €483,251 | +€60,934 | +14.4% |
| Amounts payable after more than one year | 17 | €373,222 | €408,370 | +€35,148 | +9.4% |
| Financial debts | 170/4 | €373,222 | €408,370 | +€35,148 | +9.4% |
| Amounts payable within one year | 42/48 | €49,095 | €74,882 | +€25,787 | +52.5% |
| Current portion of amounts payable after more than one year | 42 | €12,824 | €18,433 | +€5,609 | +43.7% |
| Trade debts | 44 | €2,142 | €22,577 | +€20,435 | +954.0% |
| Suppliers | 440/4 | €2,142 | €22,577 | +€20,435 | +954.0% |
| Taxes, remuneration and social security | 45 | €24,252 | €19,479 | -€4,773 | -19.7% |
| Taxes | 450/3 | €24,252 | €19,479 | -€4,773 | -19.7% |
| Other amounts payable | 47/48 | €9,877 | €14,393 | +€4,516 | +45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,366 | €16,704 | -€52,663 | -75.9% |
| Other operating charges | 640/8 | €2,228 | €2,205 | -€23 | -1.0% |
| Gross operating margin | 9900 | €75,412 | €67,460 | -€7,953 | -10.5% |
| Operating profit (loss) | 9901 | €3,818 | €48,551 | +€44,733 | +1171.7% |
| Financial income | 75/76B | €56 | €0 | -€56 | -99.9% |
| Recurring financial income | 75 | €56 | €0 | -€56 | -99.9% |
| Financial charges | 65/66B | €11,253 | €14,626 | +€3,373 | +30.0% |
| Recurring financial charges | 65 | €11,253 | €14,626 | +€3,373 | +30.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,379 | €33,925 | +€41,304 | |
| Income taxes | 67/77 | €189 | €8,569 | +€8,380 | +4427.6% |
| Profit (loss) for the period | 9904 | -€7,568 | €25,355 | +€32,924 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,568 | €25,355 | +€32,924 |
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 11 October 2026 via checked.be.