DELTA TRUCKS: 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 TRUCKS
Largest movements
- Receivables within one year -€213,492
down €213,492 (-57.4%), from €372,001 to €158,510
of which Trade receivables: -€209,633
- Stocks and contracts -€38,600
down €38,600 (-43.0%), from €89,700 to €51,100
- Cash +€38,088
up €38,088 (+139%), from €27,400 to €65,488
mainly Receivables within one year (+€213,492) and Net result for the year (+€48,422)
- Tangible fixed assets +€15,173
up €15,173 (+3.8%), from €400,417 to €415,590
of which Land and buildings: +€32,409
- Trade debts -€192,463
down €192,463 (-47.9%), from €401,736 to €209,274
- Advances received -€54,920
down €54,920 (-100%), from €54,920 to €0
- Reserves +€33,422
up €33,422 (+12.1%), from €275,952 to €309,374
- Tax, wage and social debts +€11,490
up €11,490 (+43.0%), from €26,743 to €38,233
of which Taxes: +€8,705
- Gross operating margin +€28,941
up €28,941 (+25.8%), from €112,131 to €141,072
- Other operating charges -€16,563
down €16,563 (-63.6%), from €26,033 to €9,470
- Depreciation +€6,943
up €6,943 (+20.2%), from €34,388 to €41,331
- Taxes +€4,945
up €4,945 (+40.5%), from €12,206 to €17,151
- Financial charges -€2,139
down €2,139 (-28.6%), from €7,475 to €5,336
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 | €891,149 | €691,200 | -€199,948 | -22.4% |
| Fixed assets | 21/28 | €400,417 | €415,590 | +€15,173 | +3.8% |
| Tangible fixed assets | 22/27 | €400,417 | €415,590 | +€15,173 | +3.8% |
| Land and buildings | 22 | €340,640 | €373,049 | +€32,409 | +9.5% |
| Furniture and vehicles | 24 | €7,133 | €4,255 | -€2,879 | -40.4% |
| Leasing and similar rights | 25 | €52,644 | €38,286 | -€14,357 | -27.3% |
| Current assets | 29/58 | €490,732 | €275,610 | -€215,121 | -43.8% |
| Stocks and contracts in progress | 3 | €89,700 | €51,100 | -€38,600 | -43.0% |
| Stocks | 30/36 | €89,700 | €51,100 | -€38,600 | -43.0% |
| Amounts receivable within one year | 40/41 | €372,001 | €158,510 | -€213,492 | -57.4% |
| Trade receivables | 40 | €355,931 | €146,298 | -€209,633 | -58.9% |
| Other amounts receivable | 41 | €16,070 | €12,211 | -€3,859 | -24.0% |
| Cash at bank and in hand | 54/58 | €27,400 | €65,488 | +€38,088 | +139% |
| Deferred charges and accrued income | 490/1 | €1,631 | €512 | -€1,118 | -68.6% |
| Total equity and liabilities | 10/49 | €891,149 | €691,200 | -€199,948 | -22.4% |
| Equity | 10/15 | €282,152 | €315,574 | +€33,422 | +11.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €275,952 | €309,374 | +€33,422 | +12.1% |
| Distributable reserves | 133 | €275,952 | €309,374 | +€33,422 | +12.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €608,997 | €375,627 | -€233,370 | -38.3% |
| Amounts payable after more than one year | 17 | €25,282 | €16,643 | -€8,639 | -34.2% |
| Financial debts | 170/4 | €25,282 | €16,643 | -€8,639 | -34.2% |
| Amounts payable within one year | 42/48 | €583,715 | €358,983 | -€224,731 | -38.5% |
| Current portion of amounts payable after more than one year | 42 | €6,944 | €13,419 | +€6,475 | +93.3% |
| Trade debts | 44 | €401,736 | €209,274 | -€192,463 | -47.9% |
| Suppliers | 440/4 | €401,736 | €209,274 | -€192,463 | -47.9% |
| Advances received on contracts in progress | 46 | €54,920 | €0 | -€54,920 | -100% |
| Taxes, remuneration and social security | 45 | €26,743 | €38,233 | +€11,490 | +43.0% |
| Taxes | 450/3 | €23,020 | €31,725 | +€8,705 | +37.8% |
| Remuneration and social security | 454/9 | €3,723 | €6,508 | +€2,785 | +74.8% |
| Other amounts payable | 47/48 | €93,371 | €98,057 | +€4,686 | +5.0% |
| Non-recurring operating income | 76A | - | €1,053 | +€1,053 | |
| Remuneration, social security and pensions | 62 | €19,022 | €19,642 | +€620 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,388 | €41,331 | +€6,943 | +20.2% |
| Other operating charges | 640/8 | €26,033 | €9,470 | -€16,563 | -63.6% |
| Gross operating margin | 9900 | €112,131 | €141,072 | +€28,941 | +25.8% |
| Operating profit (loss) | 9901 | €32,688 | €70,629 | +€37,941 | +116% |
| Financial income | 75/76B | €55 | €280 | +€225 | +406% |
| Recurring financial income | 75 | €55 | €280 | +€225 | +406% |
| Financial charges | 65/66B | €7,475 | €5,336 | -€2,139 | -28.6% |
| Recurring financial charges | 65 | €7,475 | €5,336 | -€2,139 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €25,269 | €65,573 | +€40,305 | +160% |
| Income taxes | 67/77 | €12,206 | €17,151 | +€4,945 | +40.5% |
| Profit (loss) for the period | 9904 | €13,062 | €48,422 | +€35,360 | +271% |
| Profit (loss) for the period to be appropriated | 9905 | €13,062 | €48,422 | +€35,360 | +271% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.