DELTA SERVICES BARCHON: 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 SERVICES BARCHON
Largest movements
- Cash +€31,324
up €31,324 (+66.4%), from €47,196 to €78,520
mainly Depreciation (+€28,779) and Receivables within one year (+€10,873)
- Tangible fixed assets -€29,679
down €29,679 (-29.1%), from €101,857 to €72,178
of which Land and buildings: -€28,674
- Receivables within one year -€10,873
down €10,873 (-24.8%), from €43,825 to €32,952
of which Trade receivables: -€9,806
- Debts after one year -€5,388
down €5,388 (-32.9%), from €16,381 to €10,992
- Trade debts -€4,062
down €4,062 (-57.9%), from €7,010 to €2,948
- Profit (loss) carried forward -€2,212
down €2,212 (-44.4%), from €4,977 to €2,765
- Tax, wage and social debts +€2,141
up €2,141 (+165%), from €1,301 to €3,441
of which Taxes: +€3,193
- Staff costs -€29,213
down €29,213 (-40.1%), from €72,885 to €43,672
- Gross operating margin -€20,012
down €20,012 (-20.1%), from €99,724 to €79,713
- Write-downs +€15,000
no longer reported in 2025 (was -€15,000)
- Depreciation -€5,903
down €5,903 (-17.0%), from €34,682 to €28,779
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 | €193,667 | €184,439 | -€9,228 | -4.8% |
| Fixed assets | 21/28 | €102,646 | €72,967 | -€29,679 | -28.9% |
| Tangible fixed assets | 22/27 | €101,857 | €72,178 | -€29,679 | -29.1% |
| Land and buildings | 22 | €100,852 | €72,178 | -€28,674 | -28.4% |
| Plant, machinery and equipment | 23 | €1,005 | - | -€1,005 | |
| Financial fixed assets | 28 | €789 | €789 | = | 0.0% |
| Current assets | 29/58 | €91,021 | €111,472 | +€20,450 | +22.5% |
| Amounts receivable within one year | 40/41 | €43,825 | €32,952 | -€10,873 | -24.8% |
| Trade receivables | 40 | €41,774 | €31,968 | -€9,806 | -23.5% |
| Other amounts receivable | 41 | €2,051 | €984 | -€1,068 | -52.0% |
| Cash at bank and in hand | 54/58 | €47,196 | €78,520 | +€31,324 | +66.4% |
| Total equity and liabilities | 10/49 | €193,667 | €184,439 | -€9,228 | -4.8% |
| Equity | 10/15 | €163,812 | €161,600 | -€2,212 | -1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €140,236 | €140,236 | = | 0.0% |
| Tax-exempt reserves | 132 | €236 | €236 | = | 0.0% |
| Distributable reserves | 133 | €140,000 | €140,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,977 | €2,765 | -€2,212 | -44.4% |
| Amounts payable | 17/49 | €29,855 | €22,839 | -€7,016 | -23.5% |
| Amounts payable after more than one year | 17 | €16,381 | €10,992 | -€5,388 | -32.9% |
| Financial debts | 170/4 | €16,381 | €10,992 | -€5,388 | -32.9% |
| Amounts payable within one year | 42/48 | €13,474 | €11,846 | -€1,628 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €5,163 | €5,388 | +€225 | +4.4% |
| Trade debts | 44 | €7,010 | €2,948 | -€4,062 | -57.9% |
| Suppliers | 440/4 | €7,010 | €2,948 | -€4,062 | -57.9% |
| Taxes, remuneration and social security | 45 | €1,301 | €3,441 | +€2,141 | +165% |
| Taxes | 450/3 | - | €3,193 | +€3,193 | |
| Remuneration and social security | 454/9 | €1,301 | €248 | -€1,052 | -80.9% |
| Other amounts payable | 47/48 | - | €69 | +€69 | |
| Remuneration, social security and pensions | 62 | €72,885 | €43,672 | -€29,213 | -40.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,682 | €28,779 | -€5,903 | -17.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€15,000 | - | +€15,000 | |
| Other operating charges | 640/8 | €7,695 | €8,037 | +€342 | +4.4% |
| Gross operating margin | 9900 | €99,724 | €79,713 | -€20,012 | -20.1% |
| Operating profit (loss) | 9901 | -€537 | -€776 | -€238 | -44.3% |
| Financial charges | 65/66B | €2,099 | €1,437 | -€662 | -31.5% |
| Recurring financial charges | 65 | €2,099 | €1,437 | -€662 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,636 | -€2,212 | +€424 | +16.1% |
| Profit (loss) for the period | 9904 | -€2,636 | -€2,212 | +€424 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,636 | -€2,212 | +€424 | +16.1% |
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 25 October 2026 via checked.be.