DELTA SOL: what changed
Two fiscal 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 SOL
Largest movements
- Tangible fixed assets -€5,500
down €5,500 (-7.2%), from €76,581 to €71,081
of which Furniture and vehicles: -€5,500
- Receivables within one year -€5,207
down €5,207 (-33.7%), from €15,437 to €10,230
of which Trade receivables: -€6,520
- Cash +€3,548
up €3,548 (+1448.2%), from €245 to €3,793
mainly Other debts (+€5,577) and Depreciation (+€5,500)
- Current portion of long-term debt -€16,582
down €16,582 (-96.6%), from €17,170 to €588
- Other debts +€5,577
up €5,577 (+9.8%), from €57,088 to €62,665
- Advances received +€3,025
new in 2025: €3,025
- Profit (loss) carried forward +€2,741
up €2,741 (+5.6%), from -€48,743 to -€46,002
- Tax, wage and social debts -€1,332
down €1,332 (-32.2%), from €4,139 to €2,807
- Depreciation -€6,806
down €6,806 (-55.3%), from €12,306 to €5,500
- Gross operating margin -€2,703
down €2,703 (-13.8%), from €19,556 to €16,853
- Taxes +€2,113
up €2,113 (+128.1%), from €1,650 to €3,763
- Other operating charges +€1,040
up €1,040 (+28.9%), from €3,595 to €4,635
- Financial charges -€514
down €514 (-70.6%), from €728 to €214
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.
Cash bridge derived
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 | €92,263 | €85,104 | -€7,159 | -7.8% |
| Fixed assets | 21/28 | €76,581 | €71,081 | -€5,500 | -7.2% |
| Tangible fixed assets | 22/27 | €76,581 | €71,081 | -€5,500 | -7.2% |
| Land and buildings | 22 | €65,325 | €65,325 | = | 0.0% |
| Furniture and vehicles | 24 | €11,256 | €5,756 | -€5,500 | -48.9% |
| Current assets | 29/58 | €15,682 | €14,023 | -€1,659 | -10.6% |
| Amounts receivable within one year | 40/41 | €15,437 | €10,230 | -€5,207 | -33.7% |
| Trade receivables | 40 | €15,430 | €8,910 | -€6,520 | -42.3% |
| Other amounts receivable | 41 | €7 | €1,320 | +€1,313 | +18757.1% |
| Cash at bank and in hand | 54/58 | €245 | €3,793 | +€3,548 | +1448.2% |
| Total equity and liabilities | 10/49 | €92,263 | €85,104 | -€7,159 | -7.8% |
| Equity | 10/15 | €13,278 | €16,019 | +€2,741 | +20.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €21 | €21 | = | 0.0% |
| Non-distributable reserves | 130/1 | €21 | €21 | = | 0.0% |
| Legal reserve | 130 | €21 | €21 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,743 | -€46,002 | +€2,741 | +5.6% |
| Amounts payable | 17/49 | €78,985 | €69,085 | -€9,900 | -12.5% |
| Amounts payable after more than one year | 17 | €588 | - | -€588 | |
| Financial debts | 170/4 | €588 | - | -€588 | |
| Amounts payable within one year | 42/48 | €78,397 | €69,085 | -€9,312 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €17,170 | €588 | -€16,582 | -96.6% |
| Advances received on contracts in progress | 46 | - | €3,025 | +€3,025 | |
| Taxes, remuneration and social security | 45 | €4,139 | €2,807 | -€1,332 | -32.2% |
| Taxes | 450/3 | €4,139 | €2,807 | -€1,332 | -32.2% |
| Other amounts payable | 47/48 | €57,088 | €62,665 | +€5,577 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,306 | €5,500 | -€6,806 | -55.3% |
| Other operating charges | 640/8 | €3,595 | €4,635 | +€1,040 | +28.9% |
| Gross operating margin | 9900 | €19,556 | €16,853 | -€2,703 | -13.8% |
| Operating profit (loss) | 9901 | €3,655 | €6,718 | +€3,063 | +83.8% |
| Financial charges | 65/66B | €728 | €214 | -€514 | -70.6% |
| Recurring financial charges | 65 | €728 | €214 | -€514 | -70.6% |
| Profit (loss) for the period before taxes | 9903 | €2,927 | €6,504 | +€3,577 | +122.2% |
| Income taxes | 67/77 | €1,650 | €3,763 | +€2,113 | +128.1% |
| Profit (loss) for the period | 9904 | €1,277 | €2,741 | +€1,464 | +114.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,277 | €2,741 | +€1,464 | +114.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.