DELTABUILD: 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.
DELTABUILD
Largest movements
- Receivables within one year +€81,729
up €81,729 (+44.5%), from €183,791 to €265,521
of which Trade receivables: +€82,049
- Stocks and contracts +€14,855
up €14,855 (+72.2%), from €20,561 to €35,416
- Cash -€3,201
no longer reported in 2024 (was €3,201)
mainly Receivables within one year (-€81,729) and Stocks and contracts (-€14,855)
- Trade debts +€33,135
up €33,135 (+62.5%), from €53,028 to €86,163
- Profit (loss) carried forward +€32,706
up €32,706 (+32.1%), from €101,777 to €134,483
- Short-term financial debts +€23,398
up €23,398 (+52.0%), from €45,000 to €68,398
- Gross operating margin +€27,697
up €27,697 (+14.4%), from €192,778 to €220,476
- Taxes +€18,367
new in 2024: €18,367
- Purchases and services -€14,472
down €14,472 (-1.6%), from €914,274 to €899,802
- Turnover +€13,225
up €13,225 (+1.2%), from €1.1m to €1.1m
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.
Cash bridge derived
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 | €214,826 | €306,779 | +€91,952 | +42.8% |
| Fixed assets | 21/28 | €1,500 | €1,500 | = | 0.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €213,326 | €305,279 | +€91,952 | +43.1% |
| Stocks and contracts in progress | 3 | €20,561 | €35,416 | +€14,855 | +72.2% |
| Contracts in progress | 37 | €20,561 | €35,416 | +€14,855 | +72.2% |
| Amounts receivable within one year | 40/41 | €183,791 | €265,521 | +€81,729 | +44.5% |
| Trade receivables | 40 | €139,635 | €221,685 | +€82,049 | +58.8% |
| Other amounts receivable | 41 | €44,156 | €43,836 | -€320 | -0.7% |
| Cash at bank and in hand | 54/58 | €3,201 | - | -€3,201 | |
| Deferred charges and accrued income | 490/1 | €5,773 | €4,342 | -€1,430 | -24.8% |
| Total equity and liabilities | 10/49 | €214,826 | €306,779 | +€91,952 | +42.8% |
| Equity | 10/15 | €109,777 | €142,483 | +€32,706 | +29.8% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,777 | €134,483 | +€32,706 | +32.1% |
| Amounts payable | 17/49 | €105,050 | €164,296 | +€59,247 | +56.4% |
| Amounts payable within one year | 42/48 | €103,050 | €160,296 | +€57,247 | +55.6% |
| Financial debts | 43 | €45,000 | €68,398 | +€23,398 | +52.0% |
| Credit institutions | 430/8 | €45,000 | €68,398 | +€23,398 | +52.0% |
| Trade debts | 44 | €53,028 | €86,163 | +€33,135 | +62.5% |
| Suppliers | 440/4 | €53,028 | €86,163 | +€33,135 | +62.5% |
| Taxes, remuneration and social security | 45 | €5,021 | €3,519 | -€1,503 | -29.9% |
| Remuneration and social security | 454/9 | €5,021 | €3,519 | -€1,503 | -29.9% |
| Other amounts payable | 47/48 | - | €2,216 | +€2,216 | |
| Accrued charges and deferred income | 492/3 | €2,000 | €4,000 | +€2,000 | +100.0% |
| Turnover | 70 | €1,107,052 | €1,120,277 | +€13,225 | +1.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €914,274 | €899,802 | -€14,472 | -1.6% |
| Remuneration, social security and pensions | 62 | €162,038 | €155,985 | -€6,053 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €197 | - | -€197 | |
| Other operating charges | 640/8 | €6,961 | €4,414 | -€2,547 | -36.6% |
| Gross operating margin | 9900 | €192,778 | €220,476 | +€27,697 | +14.4% |
| Operating profit (loss) | 9901 | €23,584 | €60,077 | +€36,494 | +154.7% |
| Financial income | 75/76B | €7,122 | €101 | -€7,021 | -98.6% |
| Recurring financial income | 75 | €7,122 | €101 | -€7,021 | -98.6% |
| Financial charges | 65/66B | €4,038 | €9,105 | +€5,067 | +125.5% |
| Recurring financial charges | 65 | €4,038 | €8,115 | +€4,077 | +101.0% |
| Non-recurring financial charges | 66B | - | €990 | +€990 | |
| Profit (loss) for the period before taxes | 9903 | €26,668 | €51,073 | +€24,405 | +91.5% |
| Income taxes | 67/77 | - | €18,367 | +€18,367 | |
| Profit (loss) for the period | 9904 | €26,668 | €32,706 | +€6,038 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,668 | €32,706 | +€6,038 | +22.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.