Delta.ius: 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.ius
Largest movements
- Receivables within one year +€39,022
up €39,022 (+284.6%), from €13,710 to €52,733
of which Trade receivables: +€32,579
- Cash +€15,650
up €15,650 (+43.4%), from €36,092 to €51,742
mainly Net result for the year (+€24,501) and Trade debts (+€21,513)
- Tangible fixed assets -€6,720
down €6,720 (-12.2%), from €54,893 to €48,173
of which Other tangible fixed assets: -€10,855
- Reserves +€68,749
new in 2025: €68,749
- Profit (loss) carried forward -€44,248
down €44,248 (-100.0%), from €44,248 to €0
- Trade debts +€21,513
up €21,513 (+288.2%), from €7,464 to €28,977
- Tax, wage and social debts +€11,113
up €11,113 (+159.4%), from €6,971 to €18,085
of which Taxes: +€9,663
- Debts after one year -€9,506
down €9,506 (-27.2%), from €34,923 to €25,418
- Gross operating margin +€11,035
up €11,035 (+29.8%), from €36,987 to €48,022
- Depreciation +€3,871
up €3,871 (+51.0%), from €7,588 to €11,459
- Taxes +€3,779
up €3,779 (+58.9%), from €6,416 to €10,195
- Financial charges +€774
up €774 (+87.4%), from €886 to €1,660
- Financial income -€598
down €598 (-51.8%), from €1,155 to €557
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 | €105,255 | €153,234 | +€47,979 | +45.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €54,893 | €48,173 | -€6,720 | -12.2% |
| Tangible fixed assets | 22/27 | €54,893 | €48,173 | -€6,720 | -12.2% |
| Furniture and vehicles | 24 | €44,038 | €48,173 | +€4,135 | +9.4% |
| Other tangible fixed assets | 26 | €10,855 | €0 | -€10,855 | -100.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €50,362 | €105,062 | +€54,699 | +108.6% |
| Amounts receivable within one year | 40/41 | €13,710 | €52,733 | +€39,022 | +284.6% |
| Trade receivables | 40 | €875 | €33,454 | +€32,579 | +3723.4% |
| Other amounts receivable | 41 | €12,835 | €19,278 | +€6,443 | +50.2% |
| Cash at bank and in hand | 54/58 | €36,092 | €51,742 | +€15,650 | +43.4% |
| Deferred charges and accrued income | 490/1 | €560 | €587 | +€27 | +4.8% |
| Total equity and liabilities | 10/49 | €105,255 | €153,234 | +€47,979 | +45.6% |
| Equity | 10/15 | €46,748 | €71,249 | +€24,501 | +52.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €68,749 | +€68,749 | |
| Distributable reserves | 133 | - | €68,749 | +€68,749 | |
| Profit (loss) carried forward | 14 | €44,248 | €0 | -€44,248 | -100.0% |
| Amounts payable | 17/49 | €58,507 | €81,985 | +€23,478 | +40.1% |
| Amounts payable after more than one year | 17 | €34,923 | €25,418 | -€9,506 | -27.2% |
| Financial debts | 170/4 | €34,923 | €25,418 | -€9,506 | -27.2% |
| Amounts payable within one year | 42/48 | €23,584 | €56,567 | +€32,984 | +139.9% |
| Current portion of amounts payable after more than one year | 42 | €9,149 | €9,506 | +€357 | +3.9% |
| Trade debts | 44 | €7,464 | €28,977 | +€21,513 | +288.2% |
| Suppliers | 440/4 | €7,464 | €28,977 | +€21,513 | +288.2% |
| Taxes, remuneration and social security | 45 | €6,971 | €18,085 | +€11,113 | +159.4% |
| Taxes | 450/3 | €6,971 | €16,635 | +€9,663 | +138.6% |
| Remuneration and social security | 454/9 | - | €1,450 | +€1,450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,588 | €11,459 | +€3,871 | +51.0% |
| Other operating charges | 640/8 | €1,005 | €765 | -€240 | -23.9% |
| Gross operating margin | 9900 | €36,987 | €48,022 | +€11,035 | +29.8% |
| Operating profit (loss) | 9901 | €28,394 | €35,798 | +€7,404 | +26.1% |
| Financial income | 75/76B | €1,155 | €557 | -€598 | -51.8% |
| Recurring financial income | 75 | €1,155 | €557 | -€598 | -51.8% |
| Financial charges | 65/66B | €886 | €1,660 | +€774 | +87.4% |
| Recurring financial charges | 65 | €886 | €1,660 | +€774 | +87.4% |
| Profit (loss) for the period before taxes | 9903 | €28,664 | €34,696 | +€6,032 | +21.0% |
| Income taxes | 67/77 | €6,416 | €10,195 | +€3,779 | +58.9% |
| Profit (loss) for the period | 9904 | €22,248 | €24,501 | +€2,253 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,248 | €24,501 | +€2,253 | +10.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.