DELTA TECHNOLOGY: 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 TECHNOLOGY
Largest movements
- Receivables within one year -€1,619
down €1,619 (-83.3%), from €1,943 to €324
of which Trade receivables: -€1,613
- Deferred charges and accrued income -€163
down €163 (-95.6%), from €171 to €8
- Tax, wage and social debts -€2,530
down €2,530 (-92.4%), from €2,738 to €209
of which Remuneration and social security: -€2,285
- Other debts +€2,201
up €2,201 (+42.1%), from €5,230 to €7,431
- Profit (loss) carried forward -€2,160
down €2,160 (-6.3%), from -€34,162 to -€36,323
- Trade debts +€707
up €707 (+21.3%), from €3,318 to €4,025
- Purchases and services +€2,076
new in 2023: €2,076
- Gross operating margin +€1,653
up €1,653 (+44.3%), from -€3,729 to -€2,076
- Financial charges -€1,360
no longer reported in 2023 (was €1,360)
- Other operating charges -€605
down €605 (-87.8%), from €689 to €84
- Taxes -€209
no longer reported in 2023 (was €209)
From the 2022 result to the 2023 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,164 | €381 | -€1,782 | -82.4% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €2,114 | €331 | -€1,782 | -84.3% |
| Amounts receivable within one year | 40/41 | €1,943 | €324 | -€1,619 | -83.3% |
| Trade receivables | 40 | €1,613 | - | -€1,613 | |
| Other amounts receivable | 41 | €330 | €324 | -€6 | -1.9% |
| Deferred charges and accrued income | 490/1 | €171 | €8 | -€163 | -95.6% |
| Total equity and liabilities | 10/49 | €2,164 | €381 | -€1,782 | -82.4% |
| Equity | 10/15 | -€21,629 | -€23,789 | -€2,160 | -10.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €134 | €134 | = | 0.0% |
| Non-distributable reserves | 130/1 | €134 | €134 | = | 0.0% |
| Reserves not available under the articles | 1311 | €134 | €134 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,162 | -€36,323 | -€2,160 | -6.3% |
| Amounts payable | 17/49 | €23,792 | €24,170 | +€378 | +1.6% |
| Amounts payable within one year | 42/48 | €23,792 | €24,170 | +€378 | +1.6% |
| Financial debts | 43 | €12,506 | €12,506 | = | 0.0% |
| Credit institutions | 430/8 | €12,506 | €12,506 | = | 0.0% |
| Trade debts | 44 | €3,318 | €4,025 | +€707 | +21.3% |
| Suppliers | 440/4 | €3,318 | €4,025 | +€707 | +21.3% |
| Taxes, remuneration and social security | 45 | €2,738 | €209 | -€2,530 | -92.4% |
| Taxes | 450/3 | €453 | €209 | -€244 | -53.9% |
| Remuneration and social security | 454/9 | €2,285 | - | -€2,285 | |
| Other amounts payable | 47/48 | €5,230 | €7,431 | +€2,201 | +42.1% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €2,076 | +€2,076 | |
| Other operating charges | 640/8 | €689 | €84 | -€605 | -87.8% |
| Gross operating margin | 9900 | -€3,729 | -€2,076 | +€1,653 | +44.3% |
| Operating profit (loss) | 9901 | -€4,418 | -€2,160 | +€2,258 | +51.1% |
| Financial charges | 65/66B | €1,360 | - | -€1,360 | |
| Recurring financial charges | 65 | €1,360 | - | -€1,360 | |
| Profit (loss) for the period before taxes | 9903 | -€5,778 | -€2,160 | +€3,617 | +62.6% |
| Income taxes | 67/77 | €209 | - | -€209 | |
| Profit (loss) for the period | 9904 | -€5,986 | -€2,160 | +€3,826 | +63.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,986 | -€2,160 | +€3,826 | +63.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.