DELTA MAINTENANCE: 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.
What changed
DELTA MAINTENANCE
NACE 82.990, Other business support services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€155,172
2024 · €238,171-€82,999
Equity
€942,796
2024 · €937,623+€5,172
Cash
€378,297
2024 · €186,438+€191,859
Balance sheet total
€3.4m
2024 · €3.3m+€111,077
Largest movements
Assets
- Receivables after one year -€244,862
no longer reported in 2025 (was €244,862)
- Cash +€191,859
up €191,859 (+102.9%), from €186,438 to €378,297
mainly Receivables after one year (+€244,862) and Net result for the year (+€155,172)
- Receivables within one year +€88,998
up €88,998 (+5.1%), from €1.8m to €1.8m
of which Trade receivables: +€72,400
- Tangible fixed assets +€88,630
up €88,630 (+8.9%), from €993,286 to €1.1m
of which Leasing and similar rights: +€113,223
Equity and liabilities
- Trade debts -€186,936
down €186,936 (-22.9%), from €815,385 to €628,449
- Other debts +€149,280
up €149,280 (+21118.1%), from €707 to €149,987
- Advances received -€82,349
no longer reported in 2025 (was €82,349)
- Tax, wage and social debts +€66,045
up €66,045 (+14.7%), from €450,353 to €516,398
of which Remuneration and social security: +€76,018
- Current portion of long-term debt +€58,433
up €58,433 (+35.9%), from €162,678 to €221,111
Income statement
- Gross operating margin -€129,021
down €129,021 (-4.5%), from €2.9m to €2.7m
- Taxes -€34,431
down €34,431 (-32.2%), from €106,976 to €72,544
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.
Result 2024
€238,171
Gross operating margin
-€129,021
Staff costs
-€24,555
Depreciation
+€28,250
Write-downs
+€15,546
Other operating charges
+€5,640
Other operating items
-€10,840
Financial income
-€18,025
Financial charges
+€15,575
Taxes
+€34,431
Result 2025
€155,172
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.
From operations
+€444,409
Investment
-€210,786
Financing
-€41,763
Cash 2024
€186,438
From operations (derived)
+€444,409
Net result for the year
+€155,172
Depreciation
+€121,311
Receivables after one year
+€244,862
Stocks and contracts
-€5,183
Receivables within one year
-€88,998
Deferred charges and accrued income
+€19,577
Trade debts
-€186,936
Tax, wage and social debts
+€66,045
Advances received
-€82,349
Other debts
+€149,280
Accrued charges and deferred income
+€51,627
Investment (derived)
-€210,786
Investment in fixed assets (net)
-€210,786
Financing
-€41,763
Debts after one year
+€49,804
Current portion of long-term debt
+€58,433
Contributions, distributions and other
-€150,000
Cash 2025
€378,297
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,251,362 | €3,362,439 | +€111,077 | +3.4% |
| Fixed assets | 21/28 | €1,004,078 | €1,093,553 | +€89,475 | +8.9% |
| Tangible fixed assets | 22/27 | €993,286 | €1,081,916 | +€88,630 | +8.9% |
| Land and buildings | 22 | €669,633 | €628,721 | -€40,912 | -6.1% |
| Plant, machinery and equipment | 23 | €72,739 | €69,219 | -€3,521 | -4.8% |
| Furniture and vehicles | 24 | €5,059 | €4,661 | -€398 | -7.9% |
| Leasing and similar rights | 25 | €185,047 | €298,270 | +€113,223 | +61.2% |
| Other tangible fixed assets | 26 | €1,631 | €2,469 | +€838 | +51.4% |
| Assets under construction and advance payments | 27 | €59,178 | €78,578 | +€19,400 | +32.8% |
| Financial fixed assets | 28 | €10,792 | €11,637 | +€845 | +7.8% |
| Current assets | 29/58 | €2,247,284 | €2,268,886 | +€21,602 | +1.0% |
| Amounts receivable after more than one year | 29 | €244,862 | - | -€244,862 | |
| Trade receivables | 290 | €244,862 | - | -€244,862 | |
| Stocks and contracts in progress | 3 | €6,965 | €12,149 | +€5,183 | +74.4% |
| Stocks | 30/36 | €6,965 | €12,149 | +€5,183 | +74.4% |
| Amounts receivable within one year | 40/41 | €1,757,469 | €1,846,468 | +€88,998 | +5.1% |
| Trade receivables | 40 | €1,401,389 | €1,473,789 | +€72,400 | +5.2% |
| Other amounts receivable | 41 | €356,081 | €372,679 | +€16,598 | +4.7% |
| Cash at bank and in hand | 54/58 | €186,438 | €378,297 | +€191,859 | +102.9% |
| Deferred charges and accrued income | 490/1 | €51,549 | €31,972 | -€19,577 | -38.0% |
| Total equity and liabilities | 10/49 | €3,251,362 | €3,362,439 | +€111,077 | +3.4% |
| Equity | 10/15 | €937,623 | €942,796 | +€5,172 | +0.6% |
| Contributions | 10/11 | €413,240 | €413,240 | = | 0.0% |
| Capital | 10 | €413,240 | €413,240 | = | 0.0% |
| Issued capital | 100 | €413,240 | €413,240 | = | 0.0% |
| Reserves | 13 | €41,324 | €41,324 | = | 0.0% |
| Non-distributable reserves | 130/1 | €41,324 | €41,324 | = | 0.0% |
| Legal reserve | 130 | €41,324 | €41,324 | = | 0.0% |
| Profit (loss) carried forward | 14 | €483,059 | €488,232 | +€5,172 | +1.1% |
| Amounts payable | 17/49 | €2,313,739 | €2,419,643 | +€105,904 | +4.6% |
| Amounts payable after more than one year | 17 | €501,816 | €551,620 | +€49,804 | +9.9% |
| Financial debts | 170/4 | €501,816 | €551,620 | +€49,804 | +9.9% |
| Amounts payable within one year | 42/48 | €1,811,472 | €1,815,945 | +€4,473 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €162,678 | €221,111 | +€58,433 | +35.9% |
| Financial debts | 43 | €300,000 | €300,000 | = | 0.0% |
| Credit institutions | 430/8 | €300,000 | €300,000 | = | 0.0% |
| Trade debts | 44 | €815,385 | €628,449 | -€186,936 | -22.9% |
| Suppliers | 440/4 | €815,385 | €628,449 | -€186,936 | -22.9% |
| Advances received on contracts in progress | 46 | €82,349 | - | -€82,349 | |
| Taxes, remuneration and social security | 45 | €450,353 | €516,398 | +€66,045 | +14.7% |
| Taxes | 450/3 | €135,280 | €125,308 | -€9,973 | -7.4% |
| Remuneration and social security | 454/9 | €315,072 | €391,090 | +€76,018 | +24.1% |
| Other amounts payable | 47/48 | €707 | €149,987 | +€149,280 | +21118.1% |
| Accrued charges and deferred income | 492/3 | €451 | €52,078 | +€51,627 | +11446.5% |
| Remuneration, social security and pensions | 62 | €2,278,347 | €2,302,901 | +€24,555 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149,561 | €121,311 | -€28,250 | -18.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,546 | €10,000 | -€15,546 | -60.9% |
| Other operating charges | 640/8 | €16,370 | €10,729 | -€5,640 | -34.5% |
| Non-recurring operating charges | 66A | €495 | €11,336 | +€10,840 | +2189.1% |
| Gross operating margin | 9900 | €2,850,518 | €2,721,496 | -€129,021 | -4.5% |
| Operating profit (loss) | 9901 | €380,198 | €265,219 | -€114,979 | -30.2% |
| Financial income | 75/76B | €36,645 | €18,620 | -€18,025 | -49.2% |
| Recurring financial income | 75 | €36,645 | €18,620 | -€18,025 | -49.2% |
| Financial charges | 65/66B | €71,697 | €56,122 | -€15,575 | -21.7% |
| Recurring financial charges | 65 | €71,697 | €56,122 | -€15,575 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €345,147 | €227,717 | -€117,430 | -34.0% |
| Income taxes | 67/77 | €106,976 | €72,544 | -€34,431 | -32.2% |
| Profit (loss) for the period | 9904 | €238,171 | €155,172 | -€82,999 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €238,171 | €155,172 | -€82,999 | -34.8% |
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.