DELTA TEAM: 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 TEAM
Largest movements
- Tangible fixed assets -€7,357
down €7,357 (-17.1%), from €43,096 to €35,739
of which Furniture and vehicles: -€9,245
- Cash +€900
up €900 (+7.3%), from €12,405 to €13,305
mainly Depreciation (+€14,879) and Net result for the year (+€1,939)
- Other debts -€8,933
down €8,933 (-18.5%), from €48,303 to €39,370
- Profit (loss) carried forward +€1,939
up €1,939, from -€1,918 to €21
- Depreciation +€3,715
up €3,715 (+33.3%), from €11,164 to €14,879
- Gross operating margin +€3,321
up €3,321 (+21.1%), from €15,739 to €19,060
- Other operating charges -€2,460
down €2,460 (-77.2%), from €3,187 to €727
- Taxes +€576
new in 2024: €576
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,060 | €50,937 | -€7,123 | -12.3% |
| Fixed assets | 21/28 | €44,034 | €36,302 | -€7,732 | -17.6% |
| Intangible fixed assets | 21 | €938 | €563 | -€375 | -40.0% |
| Tangible fixed assets | 22/27 | €43,096 | €35,739 | -€7,357 | -17.1% |
| Plant, machinery and equipment | 23 | €790 | €3,210 | +€2,420 | +306.3% |
| Furniture and vehicles | 24 | €40,311 | €31,066 | -€9,245 | -22.9% |
| Other tangible fixed assets | 26 | €1,995 | €1,463 | -€532 | -26.7% |
| Current assets | 29/58 | €14,026 | €14,635 | +€609 | +4.3% |
| Amounts receivable within one year | 40/41 | €1,621 | €1,330 | -€291 | -18.0% |
| Trade receivables | 40 | €1,621 | €1,330 | -€291 | -18.0% |
| Cash at bank and in hand | 54/58 | €12,405 | €13,305 | +€900 | +7.3% |
| Total equity and liabilities | 10/49 | €58,060 | €50,937 | -€7,123 | -12.3% |
| Equity | 10/15 | €8,082 | €10,021 | +€1,939 | +24.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,918 | €21 | +€1,939 | |
| Amounts payable | 17/49 | €49,978 | €40,916 | -€9,062 | -18.1% |
| Amounts payable within one year | 42/48 | €49,978 | €40,916 | -€9,062 | -18.1% |
| Trade debts | 44 | €416 | €49 | -€367 | -88.2% |
| Suppliers | 440/4 | €416 | €49 | -€367 | -88.2% |
| Taxes, remuneration and social security | 45 | €1,259 | €1,497 | +€238 | +18.9% |
| Taxes | 450/3 | €1,259 | €1,497 | +€238 | +18.9% |
| Other amounts payable | 47/48 | €48,303 | €39,370 | -€8,933 | -18.5% |
| Non-recurring operating income | 76A | €18 | - | -€18 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,164 | €14,879 | +€3,715 | +33.3% |
| Other operating charges | 640/8 | €3,187 | €727 | -€2,460 | -77.2% |
| Non-recurring operating charges | 66A | €874 | €905 | +€31 | +3.5% |
| Gross operating margin | 9900 | €15,739 | €19,060 | +€3,321 | +21.1% |
| Operating profit (loss) | 9901 | €514 | €2,549 | +€2,035 | +395.9% |
| Financial income | 75/76B | €11 | €134 | +€123 | +1118.2% |
| Recurring financial income | 75 | €11 | €134 | +€123 | +1118.2% |
| Financial charges | 65/66B | €239 | €168 | -€71 | -29.7% |
| Recurring financial charges | 65 | €239 | €168 | -€71 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €286 | €2,515 | +€2,229 | +779.4% |
| Income taxes | 67/77 | - | €576 | +€576 | |
| Profit (loss) for the period | 9904 | €286 | €1,939 | +€1,653 | +578.0% |
| Profit (loss) for the period to be appropriated | 9905 | €286 | €1,939 | +€1,653 | +578.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.