DELTA MOTORCYCLE: 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 MOTORCYCLE
Largest movements
- Cash -€133
down €133 (-2.8%), from €4,750 to €4,617
mainly Net result for the year (-€133)
- Profit (loss) carried forward -€133
down €133 (0.0%), from -€679,395 to -€679,528
- Gross operating margin +€408
up €408 (+75.4%), from -€541 to -€133
- Purchases and services -€408
down €408 (-75.4%), from €541 to €133
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 | €4,750 | €4,617 | -€133 | -2.8% |
| Current assets | 29/58 | €4,750 | €4,617 | -€133 | -2.8% |
| Cash at bank and in hand | 54/58 | €4,750 | €4,617 | -€133 | -2.8% |
| Total equity and liabilities | 10/49 | €4,750 | €4,617 | -€133 | -2.8% |
| Equity | 10/15 | -€551,478 | -€551,611 | -€133 | 0.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €65,917 | €65,917 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €62,818 | €62,818 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€679,395 | -€679,528 | -€133 | 0.0% |
| Amounts payable | 17/49 | €556,228 | €556,228 | = | 0.0% |
| Amounts payable after more than one year | 17 | €300,000 | €300,000 | = | 0.0% |
| Financial debts | 170/4 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €256,228 | €256,228 | = | 0.0% |
| Other amounts payable | 47/48 | €256,228 | €256,228 | = | 0.0% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €541 | €133 | -€408 | -75.4% |
| Gross operating margin | 9900 | -€541 | -€133 | +€408 | +75.4% |
| Operating profit (loss) | 9901 | -€541 | -€133 | +€408 | +75.4% |
| Profit (loss) for the period before taxes | 9903 | -€541 | -€133 | +€408 | +75.4% |
| Profit (loss) for the period | 9904 | -€541 | -€133 | +€408 | +75.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€541 | -€133 | +€408 | +75.4% |
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 22 October 2026 via checked.be.