DELTA - TRIM: 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 - TRIM
Largest movements
- Cash -€4,494
down €4,494 (-64.6%), from €6,952 to €2,458
mainly Trade debts (-€12,591) and Other debts (-€312)
- Trade debts -€12,591
down €12,591 (-67.2%), from €18,746 to €6,155
- Short-term financial debts +€4,440
new in 2025: €4,440
- Profit (loss) carried forward +€2,565
up €2,565 (+4.9%), from -€52,540 to -€49,975
- Tax, wage and social debts +€823
up €823 (+14.6%), from €5,648 to €6,471
of which Remuneration and social security: +€807
- Gross operating margin -€21,394
down €21,394 (-74.3%), from €28,784 to €7,390
- Staff costs -€19,986
down €19,986 (-96.9%), from €20,625 to €639
- Financial charges -€4,485
no longer reported in 2025 (was €4,485)
of which Non-recurring financial charges: -€2,749
- Other operating charges -€1,592
down €1,592 (-70.9%), from €2,245 to €653
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 | €74,223 | €69,147 | -€5,076 | -6.8% |
| Fixed assets | 21/28 | €650 | €650 | = | 0.0% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €73,573 | €68,497 | -€5,076 | -6.9% |
| Stocks and contracts in progress | 3 | €8,141 | €8,141 | -€0 | 0.0% |
| Stocks | 30/36 | €8,141 | €8,141 | -€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €58,480 | €57,898 | -€582 | -1.0% |
| Trade receivables | 40 | €43,470 | €43,397 | -€73 | -0.2% |
| Other amounts receivable | 41 | €15,010 | €14,501 | -€509 | -3.4% |
| Cash at bank and in hand | 54/58 | €6,952 | €2,458 | -€4,494 | -64.6% |
| Total equity and liabilities | 10/49 | €74,223 | €69,147 | -€5,076 | -6.8% |
| Equity | 10/15 | €36,256 | €38,821 | +€2,565 | +7.1% |
| Contributions | 10/11 | €18,592 | €18,592 | +€0 | 0.0% |
| Capital | 10 | €18,592 | €18,592 | +€0 | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | +€0 | 0.0% |
| Reserves | 13 | €70,204 | €70,204 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | +€0 | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | +€0 | 0.0% |
| Distributable reserves | 133 | €68,345 | €68,345 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€52,540 | -€49,975 | +€2,565 | +4.9% |
| Amounts payable | 17/49 | €37,967 | €30,326 | -€7,641 | -20.1% |
| Amounts payable within one year | 42/48 | €37,967 | €30,326 | -€7,641 | -20.1% |
| Financial debts | 43 | - | €4,440 | +€4,440 | |
| Credit institutions | 430/8 | - | €4,440 | +€4,440 | |
| Trade debts | 44 | €18,746 | €6,155 | -€12,591 | -67.2% |
| Suppliers | 440/4 | €18,746 | €6,155 | -€12,591 | -67.2% |
| Advances received on contracts in progress | 46 | €5,197 | €5,197 | -€0 | 0.0% |
| Taxes, remuneration and social security | 45 | €5,648 | €6,471 | +€823 | +14.6% |
| Taxes | 450/3 | €806 | €821 | +€15 | +1.9% |
| Remuneration and social security | 454/9 | €4,842 | €5,649 | +€807 | +16.7% |
| Other amounts payable | 47/48 | €8,376 | €8,064 | -€312 | -3.7% |
| Non-recurring operating income | 76A | €374 | €4,000 | +€3,626 | +970% |
| Remuneration, social security and pensions | 62 | €20,625 | €639 | -€19,986 | -96.9% |
| Other operating charges | 640/8 | €2,245 | €653 | -€1,592 | -70.9% |
| Non-recurring operating charges | 66A | - | €3,534 | +€3,534 | |
| Gross operating margin | 9900 | €28,784 | €7,390 | -€21,394 | -74.3% |
| Operating profit (loss) | 9901 | €5,914 | €2,564 | -€3,350 | -56.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,485 | - | -€4,485 | |
| Recurring financial charges | 65 | €1,736 | - | -€1,736 | |
| Non-recurring financial charges | 66B | €2,749 | - | -€2,749 | |
| Profit (loss) for the period before taxes | 9903 | €1,429 | €2,564 | +€1,135 | +79.5% |
| Profit (loss) for the period | 9904 | €1,429 | €2,564 | +€1,135 | +79.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,429 | €2,564 | +€1,135 | +79.5% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.