DELTA TRANS: 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 TRANS
Largest movements
- Cash +€20,812
up €20,812 (+76.6%), from €27,163 to €47,975
mainly Depreciation (+€20,061) and Trade debts (+€14,591)
- Tangible fixed assets -€20,061
down €20,061 (-54.6%), from €36,736 to €16,676
- Deferred charges and accrued income +€11,738
up €11,738 (+294%), from €3,995 to €15,733
- Receivables within one year -€6,104
down €6,104 (-4.4%), from €140,315 to €134,211
of which Other amounts receivable: -€7,997
- Trade debts +€14,591
up €14,591 (+93.6%), from €15,588 to €30,179
- Current portion of long-term debt -€14,088
no longer reported in 2025 (was €14,088)
- Reserves +€5,606
up €5,606 (+10.2%), from €54,997 to €60,603
- Other debts +€3,055
up €3,055 (+3.1%), from €100,000 to €103,055
- Staff costs +€10,957
up €10,957 (+7.1%), from €155,005 to €165,962
- Gross operating margin +€4,376
up €4,376 (+2.2%), from €194,864 to €199,239
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 | €227,345 | €233,730 | +€6,385 | +2.8% |
| Fixed assets | 21/28 | €55,871 | €35,811 | -€20,061 | -35.9% |
| Tangible fixed assets | 22/27 | €36,736 | €16,676 | -€20,061 | -54.6% |
| Furniture and vehicles | 24 | €36,736 | €16,676 | -€20,061 | -54.6% |
| Financial fixed assets | 28 | €19,135 | €19,135 | = | 0.0% |
| Current assets | 29/58 | €171,474 | €197,919 | +€26,446 | +15.4% |
| Amounts receivable within one year | 40/41 | €140,315 | €134,211 | -€6,104 | -4.4% |
| Trade receivables | 40 | €125,550 | €127,444 | +€1,894 | +1.5% |
| Other amounts receivable | 41 | €14,764 | €6,767 | -€7,997 | -54.2% |
| Cash at bank and in hand | 54/58 | €27,163 | €47,975 | +€20,812 | +76.6% |
| Deferred charges and accrued income | 490/1 | €3,995 | €15,733 | +€11,738 | +294% |
| Total equity and liabilities | 10/49 | €227,345 | €233,730 | +€6,385 | +2.8% |
| Equity | 10/15 | €57,997 | €63,603 | +€5,606 | +9.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €54,997 | €60,603 | +€5,606 | +10.2% |
| Distributable reserves | 133 | €54,997 | €60,603 | +€5,606 | +10.2% |
| Amounts payable | 17/49 | €169,348 | €170,127 | +€779 | +0.5% |
| Amounts payable within one year | 42/48 | €164,875 | €167,081 | +€2,206 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €14,088 | - | -€14,088 | |
| Trade debts | 44 | €15,588 | €30,179 | +€14,591 | +93.6% |
| Suppliers | 440/4 | €15,588 | €30,179 | +€14,591 | +93.6% |
| Taxes, remuneration and social security | 45 | €35,200 | €33,847 | -€1,353 | -3.8% |
| Taxes | 450/3 | €15,238 | €15,504 | +€266 | +1.7% |
| Remuneration and social security | 454/9 | €19,962 | €18,343 | -€1,619 | -8.1% |
| Other amounts payable | 47/48 | €100,000 | €103,055 | +€3,055 | +3.1% |
| Accrued charges and deferred income | 492/3 | €4,473 | €3,046 | -€1,427 | -31.9% |
| Remuneration, social security and pensions | 62 | €155,005 | €165,962 | +€10,957 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,944 | €20,061 | +€116 | +0.6% |
| Other operating charges | 640/8 | €1,026 | €1,041 | +€16 | +1.5% |
| Gross operating margin | 9900 | €194,864 | €199,239 | +€4,376 | +2.2% |
| Operating profit (loss) | 9901 | €18,889 | €12,176 | -€6,713 | -35.5% |
| Financial charges | 65/66B | €3,500 | €3,337 | -€163 | -4.7% |
| Recurring financial charges | 65 | €3,500 | €3,337 | -€163 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €15,389 | €8,839 | -€6,550 | -42.6% |
| Income taxes | 67/77 | €5,206 | €3,233 | -€1,973 | -37.9% |
| Profit (loss) for the period | 9904 | €10,183 | €5,606 | -€4,577 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,183 | €5,606 | -€4,577 | -44.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.