DELTA PHI SERVICES: 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 PHI SERVICES
Largest movements
- Receivables within one year +€157,080
up €157,080 (+4647.1%), from €3,380 to €160,460
of which Trade receivables: +€148,714
- Cash +€35,323
up €35,323 (+92.7%), from €38,114 to €73,437
mainly Trade debts (+€93,481) and Advances received (+€72,205)
- Receivables after one year -€8,070
down €8,070 (-30.3%), from €26,605 to €18,535
- Tangible fixed assets -€4,719
down €4,719 (-54.4%), from €8,668 to €3,950
of which Other tangible fixed assets: -€2,726
- Trade debts +€93,481
up €93,481 (+381711.8%), from €24 to €93,506
- Advances received +€72,205
up €72,205 (+199.0%), from €36,284 to €108,488
- Other debts +€16,308
up €16,308 (+501.2%), from €3,254 to €19,562
- Tax, wage and social debts -€4,294
down €4,294 (-39.2%), from €10,964 to €6,670
- Gross operating margin +€6,301
up €6,301 (+64.3%), from €9,794 to €16,095
- Other operating charges +€4,230
up €4,230 (+1100.3%), from €384 to €4,614
- Financial charges +€1,745
up €1,745 (+93.5%), from €1,865 to €3,610
- Depreciation -€1,071
down €1,071 (-14.7%), from €7,285 to €6,214
- Taxes +€562
up €562 (+742.8%), from €76 to €638
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 | €77,340 | €256,502 | +€179,163 | +231.7% |
| Fixed assets | 21/28 | €8,788 | €4,070 | -€4,719 | -53.7% |
| Tangible fixed assets | 22/27 | €8,668 | €3,950 | -€4,719 | -54.4% |
| Furniture and vehicles | 24 | €5,942 | €3,950 | -€1,992 | -33.5% |
| Other tangible fixed assets | 26 | €2,726 | - | -€2,726 | |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €68,551 | €252,433 | +€183,881 | +268.2% |
| Amounts receivable after more than one year | 29 | €26,605 | €18,535 | -€8,070 | -30.3% |
| Other amounts receivable | 291 | €26,605 | €18,535 | -€8,070 | -30.3% |
| Amounts receivable within one year | 40/41 | €3,380 | €160,460 | +€157,080 | +4647.1% |
| Trade receivables | 40 | - | €148,714 | +€148,714 | |
| Other amounts receivable | 41 | €3,380 | €11,746 | +€8,366 | +247.5% |
| Cash at bank and in hand | 54/58 | €38,114 | €73,437 | +€35,323 | +92.7% |
| Deferred charges and accrued income | 490/1 | €452 | - | -€452 | |
| Total equity and liabilities | 10/49 | €77,340 | €256,502 | +€179,163 | +231.7% |
| Equity | 10/15 | €26,814 | €28,277 | +€1,463 | +5.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,554 | €14,017 | +€1,463 | +11.7% |
| Amounts payable | 17/49 | €50,526 | €228,226 | +€177,700 | +351.7% |
| Amounts payable within one year | 42/48 | €50,526 | €228,226 | +€177,700 | +351.7% |
| Trade debts | 44 | €24 | €93,506 | +€93,481 | +381711.8% |
| Suppliers | 440/4 | €24 | €93,506 | +€93,481 | +381711.8% |
| Advances received on contracts in progress | 46 | €36,284 | €108,488 | +€72,205 | +199.0% |
| Taxes, remuneration and social security | 45 | €10,964 | €6,670 | -€4,294 | -39.2% |
| Taxes | 450/3 | €10,964 | €6,670 | -€4,294 | -39.2% |
| Other amounts payable | 47/48 | €3,254 | €19,562 | +€16,308 | +501.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,285 | €6,214 | -€1,071 | -14.7% |
| Other operating charges | 640/8 | €384 | €4,614 | +€4,230 | +1100.3% |
| Gross operating margin | 9900 | €9,794 | €16,095 | +€6,301 | +64.3% |
| Operating profit (loss) | 9901 | €2,125 | €5,267 | +€3,142 | +147.9% |
| Financial income | 75/76B | €43 | €444 | +€401 | +929.2% |
| Recurring financial income | 75 | €43 | €444 | +€401 | +929.2% |
| Financial charges | 65/66B | €1,865 | €3,610 | +€1,745 | +93.5% |
| Recurring financial charges | 65 | €1,865 | €3,610 | +€1,745 | +93.5% |
| Profit (loss) for the period before taxes | 9903 | €303 | €2,101 | +€1,798 | +593.8% |
| Income taxes | 67/77 | €76 | €638 | +€562 | +742.8% |
| Profit (loss) for the period | 9904 | €227 | €1,463 | +€1,236 | +544.2% |
| Profit (loss) for the period to be appropriated | 9905 | €227 | €1,463 | +€1,236 | +544.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.