DELTACAM: 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.
DELTACAM
Largest movements
- Receivables after one year -€46,244
down €46,244 (-100.0%), from €46,244 to €0
- Cash +€30,673
up €30,673 (+57.9%), from €52,947 to €83,620
mainly Receivables after one year (+€46,244) and Depreciation (+€14,896)
- Receivables within one year +€22,652
up €22,652 (+2094.5%), from €1,081 to €23,733
of which Other amounts receivable: +€22,652
- Tangible fixed assets -€12,386
down €12,386 (-25.7%), from €48,140 to €35,754
of which Furniture and vehicles: -€13,534
- Reserves -€4,739
down €4,739 (-10.4%), from €45,630 to €40,891
- Gross operating margin +€5,532
up €5,532 (+148.9%), from €3,715 to €9,247
- Other operating charges -€251
down €251 (-30.0%), from €836 to €585
- Financial income +€242
up €242 (+14.6%), from €1,655 to €1,896
- Depreciation +€215
up €215 (+1.5%), from €14,682 to €14,896
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.
Cash bridge derived
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 | €149,910 | €144,693 | -€5,216 | -3.5% |
| Fixed assets | 21/28 | €48,140 | €35,754 | -€12,386 | -25.7% |
| Tangible fixed assets | 22/27 | €48,140 | €35,754 | -€12,386 | -25.7% |
| Plant, machinery and equipment | 23 | €1,710 | €2,858 | +€1,148 | +67.1% |
| Furniture and vehicles | 24 | €46,430 | €32,896 | -€13,534 | -29.1% |
| Current assets | 29/58 | €101,770 | €108,940 | +€7,170 | +7.0% |
| Amounts receivable after more than one year | 29 | €46,244 | €0 | -€46,244 | -100.0% |
| Other amounts receivable | 291 | €46,244 | €0 | -€46,244 | -100.0% |
| Amounts receivable within one year | 40/41 | €1,081 | €23,733 | +€22,652 | +2094.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,081 | €23,733 | +€22,652 | +2094.5% |
| Cash at bank and in hand | 54/58 | €52,947 | €83,620 | +€30,673 | +57.9% |
| Deferred charges and accrued income | 490/1 | €1,497 | €1,587 | +€90 | +6.0% |
| Total equity and liabilities | 10/49 | €149,910 | €144,693 | -€5,216 | -3.5% |
| Equity | 10/15 | €145,630 | €140,891 | -€4,739 | -3.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €45,630 | €40,891 | -€4,739 | -10.4% |
| Distributable reserves | 133 | €45,630 | €40,891 | -€4,739 | -10.4% |
| Amounts payable | 17/49 | €4,280 | €3,802 | -€477 | -11.2% |
| Amounts payable within one year | 42/48 | €4,280 | €3,802 | -€477 | -11.2% |
| Trade debts | 44 | €637 | €1,683 | +€1,046 | +164.3% |
| Suppliers | 440/4 | €637 | €1,683 | +€1,046 | +164.3% |
| Taxes, remuneration and social security | 45 | €3,530 | €2,119 | -€1,411 | -40.0% |
| Taxes | 450/3 | €3,530 | €2,119 | -€1,411 | -40.0% |
| Other amounts payable | 47/48 | €113 | €0 | -€113 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,682 | €14,896 | +€215 | +1.5% |
| Other operating charges | 640/8 | €836 | €585 | -€251 | -30.0% |
| Gross operating margin | 9900 | €3,715 | €9,247 | +€5,532 | +148.9% |
| Operating profit (loss) | 9901 | -€11,803 | -€6,235 | +€5,568 | +47.2% |
| Financial income | 75/76B | €1,655 | €1,896 | +€242 | +14.6% |
| Recurring financial income | 75 | €1,655 | €1,896 | +€242 | +14.6% |
| Financial charges | 65/66B | €149 | €194 | +€45 | +30.1% |
| Recurring financial charges | 65 | €149 | €194 | +€45 | +30.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,297 | -€4,533 | +€5,765 | +56.0% |
| Income taxes | 67/77 | €226 | €206 | -€20 | -8.8% |
| Profit (loss) for the period | 9904 | -€10,523 | -€4,739 | +€5,785 | +55.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,523 | -€4,739 | +€5,785 | +55.0% |
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 9 October 2026 via checked.be.