DELTA REFRIGERATION: 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 REFRIGERATION
Largest movements
- Receivables within one year +€229,188
up €229,188 (+105%), from €217,448 to €446,636
of which Other amounts receivable: +€271,942
- Cash -€93,017
down €93,017 (-98.4%), from €94,548 to €1,531
mainly Receivables within one year (-€229,188) and Other debts (-€7,263)
- Profit (loss) carried forward +€141,100
up €141,100 (+14.0%), from -€1.0m to -€865,849
- Other debts -€7,263
no longer reported in 2025 (was €7,263)
No income-statement line moved by more than 1% of the activity.
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 | €311,995 | €448,167 | +€136,172 | +43.6% |
| Current assets | 29/58 | €311,995 | €448,167 | +€136,172 | +43.6% |
| Amounts receivable within one year | 40/41 | €217,448 | €446,636 | +€229,188 | +105% |
| Trade receivables | 40 | €81,129 | €38,375 | -€42,754 | -52.7% |
| Other amounts receivable | 41 | €136,319 | €408,261 | +€271,942 | +199% |
| Cash at bank and in hand | 54/58 | €94,548 | €1,531 | -€93,017 | -98.4% |
| Total equity and liabilities | 10/49 | €311,995 | €448,167 | +€136,172 | +43.6% |
| Equity | 10/15 | €290,551 | €431,651 | +€141,100 | +48.6% |
| Contributions | 10/11 | €1,297,500 | €1,297,500 | = | 0.0% |
| Capital | 10 | €1,297,500 | €1,297,500 | = | 0.0% |
| Issued capital | 100 | €1,297,500 | €1,297,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,006,949 | -€865,849 | +€141,100 | +14.0% |
| Amounts payable | 17/49 | €21,444 | €16,516 | -€4,928 | -23.0% |
| Amounts payable within one year | 42/48 | €21,444 | €16,516 | -€4,928 | -23.0% |
| Trade debts | 44 | €7,260 | €9,040 | +€1,780 | +24.5% |
| Suppliers | 440/4 | €7,260 | €9,040 | +€1,780 | +24.5% |
| Taxes, remuneration and social security | 45 | €6,921 | €7,476 | +€555 | +8.0% |
| Taxes | 450/3 | €6,921 | €7,476 | +€555 | +8.0% |
| Other amounts payable | 47/48 | €7,263 | - | -€7,263 | |
| Gross operating margin | 9900 | €132,695 | €132,353 | -€342 | -0.3% |
| Operating profit (loss) | 9901 | €132,695 | €132,353 | -€342 | -0.3% |
| Financial income | 75/76B | €10,559 | €9,552 | -€1,006 | -9.5% |
| Recurring financial income | 75 | €10,559 | €9,552 | -€1,006 | -9.5% |
| Financial charges | 65/66B | €1,173 | €805 | -€367 | -31.3% |
| Recurring financial charges | 65 | €1,173 | €805 | -€367 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €142,081 | €141,100 | -€982 | -0.7% |
| Profit (loss) for the period | 9904 | €142,081 | €141,100 | -€982 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €142,081 | €141,100 | -€982 | -0.7% |
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 14 October 2026 via checked.be.