Delta Sierra: what changed
What changed
Delta Sierra
NACE 82.990, Other business support services
filed annual accounts (NBB)
Net result for the year
€146,895
2024 · €158,893-€11,999
Equity
€1.0m
2024 · €918,992+€106,895
Cash
€162,116
2024 · €120,819+€41,297
Balance sheet total
€1.5m
2024 · €1.4m+€67,893
Largest movements
Assets
- Stocks and contracts +€152,485
up €152,485 (+13,792%), from €1,106 to €153,590
- Tangible fixed assets -€116,823
down €116,823 (-14.0%), from €836,447 to €719,623
of which Land and buildings: -€114,302
- Cash +€41,297
up €41,297 (+34.2%), from €120,819 to €162,116
mainly Net result for the year (+€146,895) and Investment in fixed assets (net) (+€82,079)
Equity and liabilities
- Profit (loss) carried forward +€96,895
up €96,895 (+23.7%), from €408,532 to €505,427
- Debts after one year -€22,629
down €22,629 (-7.3%), from €309,134 to €286,506
- Trade debts -€14,690
down €14,690 (-35.6%), from €41,215 to €26,525
Income statement
- Gross operating margin -€15,408
down €15,408 (-5.8%), from €266,980 to €251,572
- Taxes -€7,666
down €7,666 (-12.3%), from €62,519 to €54,852
- Other operating charges +€3,018
up €3,018 (+46.3%), from €6,520 to €9,537
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€158,893
Gross operating margin
-€15,408
Depreciation
-€2,329
Other operating charges
-€3,018
Financial charges
+€1,090
Taxes
+€7,666
Result 2025
€146,895
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€20,178
Investment
+€82,079
Financing
-€60,960
Cash 2024
€120,819
From operations (derived)
+€20,178
Net result for the year
+€146,895
Depreciation
+€34,744
Stocks and contracts
-€152,485
Receivables within one year
+€8,915
Deferred charges and accrued income
+€151
Trade debts
-€14,690
Tax, wage and social debts
+€2,868
Other debts
-€6,220
Investment (derived)
+€82,079
Investment in fixed assets (net)
+€82,079
Financing
-€60,960
Debts after one year
-€22,629
Current portion of long-term debt
+€322
Short-term financial debts
+€1,347
Contributions, distributions and other
-€40,000
Cash 2025
€162,116
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,396,453 | €1,464,345 | +€67,893 | +4.9% |
| Fixed assets | 21/28 | €836,497 | €719,673 | -€116,823 | -14.0% |
| Tangible fixed assets | 22/27 | €836,447 | €719,623 | -€116,823 | -14.0% |
| Land and buildings | 22 | €825,948 | €711,646 | -€114,302 | -13.8% |
| Plant, machinery and equipment | 23 | €6,090 | €3,993 | -€2,098 | -34.4% |
| Furniture and vehicles | 24 | €4,409 | €3,985 | -€423 | -9.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €559,956 | €744,672 | +€184,716 | +33.0% |
| Stocks and contracts in progress | 3 | €1,106 | €153,590 | +€152,485 | +13,792% |
| Stocks | 30/36 | €1,106 | €153,590 | +€152,485 | +13,792% |
| Amounts receivable within one year | 40/41 | €435,394 | €426,480 | -€8,915 | -2.0% |
| Trade receivables | 40 | €235,092 | €376,791 | +€141,699 | +60.3% |
| Other amounts receivable | 41 | €200,302 | €49,689 | -€150,614 | -75.2% |
| Cash at bank and in hand | 54/58 | €120,819 | €162,116 | +€41,297 | +34.2% |
| Deferred charges and accrued income | 490/1 | €2,637 | €2,486 | -€151 | -5.7% |
| Total equity and liabilities | 10/49 | €1,396,453 | €1,464,345 | +€67,893 | +4.9% |
| Equity | 10/15 | €918,992 | €1,025,887 | +€106,895 | +11.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €491,860 | €501,860 | +€10,000 | +2.0% |
| Distributable reserves | 133 | €491,860 | €501,860 | +€10,000 | +2.0% |
| Profit (loss) carried forward | 14 | €408,532 | €505,427 | +€96,895 | +23.7% |
| Amounts payable | 17/49 | €477,461 | €438,459 | -€39,002 | -8.2% |
| Amounts payable after more than one year | 17 | €309,134 | €286,506 | -€22,629 | -7.3% |
| Financial debts | 170/4 | €309,134 | €286,506 | -€22,629 | -7.3% |
| Amounts payable within one year | 42/48 | €168,326 | €151,953 | -€16,373 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €22,307 | €22,629 | +€322 | +1.4% |
| Financial debts | 43 | €1,369 | €2,716 | +€1,347 | +98.4% |
| Credit institutions | 430/8 | €1,369 | €2,716 | +€1,347 | +98.4% |
| Trade debts | 44 | €41,215 | €26,525 | -€14,690 | -35.6% |
| Suppliers | 440/4 | €41,215 | €26,525 | -€14,690 | -35.6% |
| Taxes, remuneration and social security | 45 | €81,153 | €84,022 | +€2,868 | +3.5% |
| Taxes | 450/3 | €81,153 | €84,022 | +€2,868 | +3.5% |
| Other amounts payable | 47/48 | €22,282 | €16,062 | -€6,220 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,415 | €34,744 | +€2,329 | +7.2% |
| Other operating charges | 640/8 | €6,520 | €9,537 | +€3,018 | +46.3% |
| Gross operating margin | 9900 | €266,980 | €251,572 | -€15,408 | -5.8% |
| Operating profit (loss) | 9901 | €228,045 | €207,290 | -€20,755 | -9.1% |
| Financial charges | 65/66B | €6,633 | €5,543 | -€1,090 | -16.4% |
| Recurring financial charges | 65 | €6,633 | €5,543 | -€1,090 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €221,412 | €201,747 | -€19,665 | -8.9% |
| Income taxes | 67/77 | €62,519 | €54,852 | -€7,666 | -12.3% |
| Profit (loss) for the period | 9904 | €158,893 | €146,895 | -€11,999 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €158,893 | €146,895 | -€11,999 | -7.6% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.