DELTA SERVICES EVENTS: 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 EVENTS
Largest movements
- Cash +€28,925
up €28,925 (+37.8%), from €76,545 to €105,469
mainly Net result for the year (+€33,701) and Depreciation (+€5,269)
- Tangible fixed assets -€5,269
down €5,269 (-48.2%), from €10,927 to €5,658
- Reserves +€33,701
up €33,701 (+36.3%), from €92,769 to €126,470
- Tax, wage and social debts -€13,114
down €13,114 (-46.0%), from €28,531 to €15,417
- Gross operating margin -€4,271
down €4,271 (-7.5%), from €57,256 to €52,984
- Financial charges -€2,646
down €2,646 (-83.2%), from €3,181 to €535
of which Non-recurring financial charges: -€2,971
- Taxes -€819
down €819 (-5.6%), from €14,543 to €13,724
- Depreciation +€685
up €685 (+14.9%), from €4,584 to €5,269
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 | €132,020 | €153,824 | +€21,804 | +16.5% |
| Fixed assets | 21/28 | €10,927 | €5,658 | -€5,269 | -48.2% |
| Tangible fixed assets | 22/27 | €10,927 | €5,658 | -€5,269 | -48.2% |
| Furniture and vehicles | 24 | €10,927 | €5,658 | -€5,269 | -48.2% |
| Current assets | 29/58 | €121,093 | €148,166 | +€27,073 | +22.4% |
| Amounts receivable within one year | 40/41 | €43,954 | €42,533 | -€1,421 | -3.2% |
| Trade receivables | 40 | €14,770 | €1,571 | -€13,199 | -89.4% |
| Other amounts receivable | 41 | €29,184 | €40,961 | +€11,778 | +40.4% |
| Cash at bank and in hand | 54/58 | €76,545 | €105,469 | +€28,925 | +37.8% |
| Deferred charges and accrued income | 490/1 | €595 | €164 | -€431 | -72.5% |
| Total equity and liabilities | 10/49 | €132,020 | €153,824 | +€21,804 | +16.5% |
| Equity | 10/15 | €95,769 | €129,470 | +€33,701 | +35.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €92,769 | €126,470 | +€33,701 | +36.3% |
| Distributable reserves | 133 | €92,769 | €126,470 | +€33,701 | +36.3% |
| Amounts payable | 17/49 | €36,251 | €24,354 | -€11,897 | -32.8% |
| Amounts payable within one year | 42/48 | €36,251 | €24,354 | -€11,897 | -32.8% |
| Trade debts | 44 | €7,720 | €8,937 | +€1,217 | +15.8% |
| Suppliers | 440/4 | €7,720 | €8,937 | +€1,217 | +15.8% |
| Taxes, remuneration and social security | 45 | €28,531 | €15,417 | -€13,114 | -46.0% |
| Taxes | 450/3 | €28,531 | €15,417 | -€13,114 | -46.0% |
| Remuneration, social security and pensions | 62 | €5 | €549 | +€545 | +11,160% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,584 | €5,269 | +€685 | +14.9% |
| Other operating charges | 640/8 | €856 | €813 | -€43 | -5.0% |
| Gross operating margin | 9900 | €57,256 | €52,984 | -€4,271 | -7.5% |
| Operating profit (loss) | 9901 | €51,811 | €46,353 | -€5,458 | -10.5% |
| Financial income | 75/76B | €1,528 | €1,607 | +€79 | +5.2% |
| Recurring financial income | 75 | €1,528 | €1,607 | +€79 | +5.2% |
| Financial charges | 65/66B | €3,181 | €535 | -€2,646 | -83.2% |
| Recurring financial charges | 65 | €209 | €535 | +€325 | +155% |
| Non-recurring financial charges | 66B | €2,971 | - | -€2,971 | |
| Profit (loss) for the period before taxes | 9903 | €50,158 | €47,425 | -€2,733 | -5.4% |
| Income taxes | 67/77 | €14,543 | €13,724 | -€819 | -5.6% |
| Profit (loss) for the period | 9904 | €35,615 | €33,701 | -€1,914 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,615 | €33,701 | -€1,914 | -5.4% |
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.