DELTA TECHNICS BELGIUM: 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 TECHNICS BELGIUM
Largest movements
- Receivables within one year -€54,752
down €54,752 (-22.7%), from €241,442 to €186,690
of which Other amounts receivable: -€58,232
- Cash +€15,937
up €15,937 (+10.3%), from €155,465 to €171,402
mainly Net result for the year (+€78,124) and Receivables within one year (+€54,752)
- Trade debts -€74,200
down €74,200 (-98.4%), from €75,429 to €1,229
- Tax, wage and social debts +€15,929
up €15,929 (+104%), from €15,271 to €31,200
- Reserves +€15,177
new in 2024: €15,177
of which Distributable reserves: +€8,980
- Profit (loss) carried forward +€4,313
no longer reported in 2024 (was -€4,313)
- Gross operating margin +€119,078
up €119,078 (+774%), from €15,385 to €134,463
- Taxes +€34,788
up €34,788 (+2,082%), from €1,671 to €36,458
- Financial charges +€5,608
up €5,608 (+64.4%), from €8,702 to €14,310
- Other operating charges +€5,571
new in 2024: €5,571
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.
Derived cash bridge
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 | €398,395 | €359,579 | -€38,815 | -9.7% |
| Fixed assets | 21/28 | €1,487 | €1,487 | = | 0.0% |
| Financial fixed assets | 28 | €1,487 | €1,487 | = | 0.0% |
| Current assets | 29/58 | €396,907 | €358,092 | -€38,815 | -9.8% |
| Amounts receivable within one year | 40/41 | €241,442 | €186,690 | -€54,752 | -22.7% |
| Trade receivables | 40 | €995 | €4,475 | +€3,480 | +350% |
| Other amounts receivable | 41 | €240,447 | €182,215 | -€58,232 | -24.2% |
| Cash at bank and in hand | 54/58 | €155,465 | €171,402 | +€15,937 | +10.3% |
| Total equity and liabilities | 10/49 | €398,395 | €359,579 | -€38,815 | -9.7% |
| Equity | 10/15 | €307,660 | €327,151 | +€19,491 | +6.3% |
| Contributions | 10/11 | €311,973 | €311,973 | = | 0.0% |
| Capital | 10 | €311,973 | €311,973 | = | 0.0% |
| Issued capital | 100 | €311,973 | €311,973 | = | 0.0% |
| Reserves | 13 | - | €15,177 | +€15,177 | |
| Non-distributable reserves | 130/1 | - | €6,197 | +€6,197 | |
| Legal reserve | 130 | - | €6,197 | +€6,197 | |
| Distributable reserves | 133 | - | €8,980 | +€8,980 | |
| Profit (loss) carried forward | 14 | -€4,313 | - | +€4,313 | |
| Amounts payable | 17/49 | €90,735 | €32,429 | -€58,306 | -64.3% |
| Amounts payable within one year | 42/48 | €90,700 | €32,429 | -€58,271 | -64.2% |
| Trade debts | 44 | €75,429 | €1,229 | -€74,200 | -98.4% |
| Suppliers | 440/4 | €75,429 | €1,229 | -€74,200 | -98.4% |
| Taxes, remuneration and social security | 45 | €15,271 | €31,200 | +€15,929 | +104% |
| Taxes | 450/3 | €15,271 | €31,200 | +€15,929 | +104% |
| Accrued charges and deferred income | 492/3 | €35 | - | -€35 | |
| Other operating charges | 640/8 | - | €5,571 | +€5,571 | |
| Gross operating margin | 9900 | €15,385 | €134,463 | +€119,078 | +774% |
| Operating profit (loss) | 9901 | €15,385 | €128,893 | +€113,507 | +738% |
| Financial charges | 65/66B | €8,702 | €14,310 | +€5,608 | +64.4% |
| Recurring financial charges | 65 | €8,702 | €14,310 | +€5,608 | +64.4% |
| Profit (loss) for the period before taxes | 9903 | €6,684 | €114,582 | +€107,899 | +1,614% |
| Income taxes | 67/77 | €1,671 | €36,458 | +€34,788 | +2,082% |
| Profit (loss) for the period | 9904 | €5,013 | €78,124 | +€73,111 | +1,459% |
| Profit (loss) for the period to be appropriated | 9905 | €5,013 | €78,124 | +€73,111 | +1,459% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.