DELTA - SOFTWARE - SERVICES: 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 - SOFTWARE - SERVICES
Largest movements
- Tangible fixed assets -€10,879
down €10,879 (-28.2%), from €38,634 to €27,755
of which Furniture and vehicles: -€11,198
- Intangible fixed assets +€5,000
up €5,000 (+66.7%), from €7,500 to €12,500
- Cash -€3,224
down €3,224 (-33.2%), from €9,710 to €6,487
mainly Net result for the year (-€12,225) and Investment in fixed assets (net) (-€8,214)
- Receivables within one year -€2,493
down €2,493 (-20.8%), from €12,007 to €9,514
of which Other amounts receivable: -€1,597
- Profit (loss) carried forward -€12,225
down €12,225, from €236 to -€11,989
- Gross operating margin -€13,790
down €13,790 (-17.4%), from €79,443 to €65,653
- Depreciation +€2,077
up €2,077 (+17.3%), from €12,016 to €14,093
- Staff costs +€1,798
up €1,798 (+2.9%), from €61,912 to €63,710
- Taxes -€860
down €860 (-1,080%), from -€80 to -€940
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 | €68,208 | €56,458 | -€11,750 | -17.2% |
| Fixed assets | 21/28 | €46,134 | €40,255 | -€5,879 | -12.7% |
| Intangible fixed assets | 21 | €7,500 | €12,500 | +€5,000 | +66.7% |
| Tangible fixed assets | 22/27 | €38,634 | €27,755 | -€10,879 | -28.2% |
| Plant, machinery and equipment | 23 | €376 | €695 | +€319 | +85.0% |
| Furniture and vehicles | 24 | €38,258 | €27,060 | -€11,198 | -29.3% |
| Current assets | 29/58 | €22,074 | €16,203 | -€5,871 | -26.6% |
| Stocks and contracts in progress | 3 | €356 | €203 | -€154 | -43.1% |
| Stocks | 30/36 | €356 | €203 | -€154 | -43.1% |
| Amounts receivable within one year | 40/41 | €12,007 | €9,514 | -€2,493 | -20.8% |
| Trade receivables | 40 | €10,248 | €9,352 | -€897 | -8.7% |
| Other amounts receivable | 41 | €1,759 | €162 | -€1,597 | -90.8% |
| Cash at bank and in hand | 54/58 | €9,710 | €6,487 | -€3,224 | -33.2% |
| Total equity and liabilities | 10/49 | €68,208 | €56,458 | -€11,750 | -17.2% |
| Equity | 10/15 | €51,107 | €38,882 | -€12,225 | -23.9% |
| Contributions | 10/11 | €35,700 | €35,700 | = | 0.0% |
| Reserves | 13 | €15,171 | €15,171 | = | 0.0% |
| Distributable reserves | 133 | €15,171 | €15,171 | = | 0.0% |
| Profit (loss) carried forward | 14 | €236 | -€11,989 | -€12,225 | |
| Amounts payable | 17/49 | €17,101 | €17,576 | +€475 | +2.8% |
| Amounts payable within one year | 42/48 | €17,101 | €17,576 | +€475 | +2.8% |
| Trade debts | 44 | €3,046 | €2,975 | -€71 | -2.3% |
| Suppliers | 440/4 | €3,046 | €2,975 | -€71 | -2.3% |
| Taxes, remuneration and social security | 45 | €9,319 | €9,999 | +€680 | +7.3% |
| Taxes | 450/3 | €1,964 | €2,381 | +€417 | +21.2% |
| Remuneration and social security | 454/9 | €7,355 | €7,618 | +€263 | +3.6% |
| Other amounts payable | 47/48 | €4,735 | €4,601 | -€134 | -2.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €61,912 | €63,710 | +€1,798 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,016 | €14,093 | +€2,077 | +17.3% |
| Other operating charges | 640/8 | €387 | €528 | +€140 | +36.2% |
| Gross operating margin | 9900 | €79,443 | €65,653 | -€13,790 | -17.4% |
| Operating profit (loss) | 9901 | €5,128 | -€12,678 | -€17,806 | |
| Financial charges | 65/66B | €456 | €487 | +€31 | +6.7% |
| Recurring financial charges | 65 | €456 | €487 | +€31 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €4,671 | -€13,165 | -€17,836 | |
| Income taxes | 67/77 | -€80 | -€940 | -€860 | -1,080% |
| Profit (loss) for the period | 9904 | €4,751 | -€12,225 | -€16,976 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,751 | -€12,225 | -€16,976 |
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 26 October 2026 via checked.be.