Delta Plastics: 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 Plastics
Largest movements
- Financial fixed assets +€247,642
up €247,642 (+77.3%), from €320,405 to €568,047
- Deferred charges and accrued income +€73,469
up €73,469 (+219%), from €33,601 to €107,070
- Intangible fixed assets -€71,359
down €71,359 (-22.7%), from €313,880 to €242,521
- Cash +€41,170
up €41,170 (+49.3%), from €83,488 to €124,658
mainly Contributions, distributions and other (+€299,999) and Depreciation (+€182,808)
- Tangible fixed assets +€29,957
up €29,957 (+7.0%), from €426,552 to €456,509
of which Plant, machinery and equipment: +€43,706
- Contributions +€300,000
up €300,000 (+38.9%), from €770,500 to €1.1m
- Profit (loss) carried forward -€128,917
down €128,917 (-93.0%), from -€138,627 to -€267,544
- Accrued charges and deferred income +€76,238
up €76,238 (+307%), from €24,862 to €101,100
- Debts after one year +€66,746
up €66,746 (+12.5%), from €532,646 to €599,392
of which Other amounts payable: +€523,553
- Gross operating margin -€152,354
down €152,354 (-19.2%), from €791,986 to €639,632
- Staff costs -€82,652
down €82,652 (-13.8%), from €597,378 to €514,726
- Provisions +€14,990
new in 2025: €14,990
- Depreciation +€13,262
up €13,262 (+7.8%), from €169,546 to €182,808
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 | €1,937,655 | €2,265,957 | +€328,302 | +16.9% |
| Fixed assets | 21/28 | €1,060,837 | €1,267,078 | +€206,241 | +19.4% |
| Intangible fixed assets | 21 | €313,880 | €242,521 | -€71,359 | -22.7% |
| Tangible fixed assets | 22/27 | €426,552 | €456,509 | +€29,957 | +7.0% |
| Land and buildings | 22 | €95,491 | €88,623 | -€6,868 | -7.2% |
| Plant, machinery and equipment | 23 | €264,027 | €307,733 | +€43,706 | +16.6% |
| Furniture and vehicles | 24 | €23,099 | €14,868 | -€8,231 | -35.6% |
| Leasing and similar rights | 25 | €26,222 | €45,285 | +€19,063 | +72.7% |
| Assets under construction and advance payments | 27 | €17,714 | - | -€17,714 | |
| Financial fixed assets | 28 | €320,405 | €568,047 | +€247,642 | +77.3% |
| Current assets | 29/58 | €876,817 | €998,879 | +€122,062 | +13.9% |
| Stocks and contracts in progress | 3 | €391,288 | €384,381 | -€6,907 | -1.8% |
| Stocks | 30/36 | €391,288 | €384,381 | -€6,907 | -1.8% |
| Amounts receivable within one year | 40/41 | €368,440 | €382,770 | +€14,330 | +3.9% |
| Trade receivables | 40 | €368,440 | €381,360 | +€12,920 | +3.5% |
| Other amounts receivable | 41 | - | €1,410 | +€1,410 | |
| Cash at bank and in hand | 54/58 | €83,488 | €124,658 | +€41,170 | +49.3% |
| Deferred charges and accrued income | 490/1 | €33,601 | €107,070 | +€73,469 | +219% |
| Total equity and liabilities | 10/49 | €1,937,655 | €2,265,957 | +€328,302 | +16.9% |
| Equity | 10/15 | €633,510 | €804,592 | +€171,082 | +27.0% |
| Contributions | 10/11 | €770,500 | €1,070,500 | +€300,000 | +38.9% |
| Capital | 10 | €770,500 | €1,070,500 | +€300,000 | +38.9% |
| Issued capital | 100 | €770,500 | €1,070,500 | +€300,000 | +38.9% |
| Reserves | 13 | €1,636 | €1,636 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,636 | €1,636 | -€0 | 0.0% |
| Legal reserve | 130 | €1,636 | €1,636 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€138,627 | -€267,544 | -€128,917 | -93.0% |
| Provisions and deferred taxes | 16 | - | €14,990 | +€14,990 | |
| Provisions for liabilities and charges | 160/5 | - | €14,990 | +€14,990 | |
| Other liabilities and charges | 164/5 | - | €14,990 | +€14,990 | |
| Amounts payable | 17/49 | €1,304,145 | €1,446,374 | +€142,229 | +10.9% |
| Amounts payable after more than one year | 17 | €532,646 | €599,392 | +€66,746 | +12.5% |
| Financial debts | 170/4 | €532,646 | €75,839 | -€456,807 | -85.8% |
| Other amounts payable | 178/9 | - | €523,553 | +€523,553 | |
| Amounts payable within one year | 42/48 | €746,636 | €745,882 | -€754 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €9,643 | €23,825 | +€14,182 | +147% |
| Financial debts | 43 | €250,000 | €250,000 | = | 0.0% |
| Credit institutions | 430/8 | €250,000 | €250,000 | = | 0.0% |
| Trade debts | 44 | €405,474 | €413,180 | +€7,706 | +1.9% |
| Suppliers | 440/4 | €405,474 | €413,180 | +€7,706 | +1.9% |
| Taxes, remuneration and social security | 45 | €81,518 | €58,878 | -€22,640 | -27.8% |
| Taxes | 450/3 | €17,125 | €2,100 | -€15,025 | -87.7% |
| Remuneration and social security | 454/9 | €64,393 | €56,778 | -€7,615 | -11.8% |
| Accrued charges and deferred income | 492/3 | €24,862 | €101,100 | +€76,238 | +307% |
| Remuneration, social security and pensions | 62 | €597,378 | €514,726 | -€82,652 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €169,546 | €182,808 | +€13,262 | +7.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €14,990 | +€14,990 | |
| Other operating charges | 640/8 | €21,541 | €22,823 | +€1,282 | +6.0% |
| Gross operating margin | 9900 | €791,986 | €639,632 | -€152,354 | -19.2% |
| Operating profit (loss) | 9901 | €3,521 | -€95,716 | -€99,237 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +9,900% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +9,900% |
| Financial charges | 65/66B | €35,339 | €32,499 | -€2,840 | -8.0% |
| Recurring financial charges | 65 | €35,339 | €32,499 | -€2,840 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | -€31,818 | -€128,214 | -€96,396 | -303% |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | €489 | €703 | +€214 | +43.7% |
| Profit (loss) for the period | 9904 | -€32,307 | -€128,917 | -€96,610 | -299% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,307 | -€128,917 | -€96,610 | -299% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.