Deltadvice: 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.
Deltadvice
Largest movements
- Receivables within one year +€76,123
up €76,123 (+3627.0%), from €2,099 to €78,222
of which Trade receivables: +€47,988
- Cash +€9,130
up €9,130 (+241.2%), from €3,786 to €12,916
mainly Net result for the year (+€42,513) and Trade debts (+€32,335)
- Tangible fixed assets +€2,977
up €2,977 (+485.1%), from €614 to €3,590
of which Plant, machinery and equipment: +€1,834
- Deferred charges and accrued income +€2,860
up €2,860 (+1092.8%), from €262 to €3,121
- Trade debts +€32,335
up €32,335 (+8005.8%), from €404 to €32,739
- Other debts +€30,000
new in 2025: €30,000
- Tax, wage and social debts +€16,241
up €16,241 (+4560.2%), from €356 to €16,597
- Profit (loss) carried forward +€12,513
up €12,513 (+426.4%), from €2,934 to €15,447
- Gross operating margin +€54,559
up €54,559 (+6506.7%), from €839 to €55,397
- Taxes +€11,951
up €11,951 (+16382.5%), from €73 to €12,024
- Depreciation +€735
up €735 (+1317.9%), from €56 to €791
- Financial income +€569
up €569 (+217.6%), from €262 to €831
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 | €6,760 | €97,849 | +€91,089 | +1347.5% |
| Fixed assets | 21/28 | €614 | €3,590 | +€2,977 | +485.1% |
| Tangible fixed assets | 22/27 | €614 | €3,590 | +€2,977 | +485.1% |
| Plant, machinery and equipment | 23 | - | €1,834 | +€1,834 | |
| Furniture and vehicles | 24 | €614 | €1,756 | +€1,143 | +186.2% |
| Current assets | 29/58 | €6,146 | €94,259 | +€88,113 | +1433.6% |
| Amounts receivable within one year | 40/41 | €2,099 | €78,222 | +€76,123 | +3627.0% |
| Trade receivables | 40 | €504 | €48,491 | +€47,988 | +9525.5% |
| Other amounts receivable | 41 | €1,595 | €29,730 | +€28,135 | +1764.0% |
| Cash at bank and in hand | 54/58 | €3,786 | €12,916 | +€9,130 | +241.2% |
| Deferred charges and accrued income | 490/1 | €262 | €3,121 | +€2,860 | +1092.8% |
| Total equity and liabilities | 10/49 | €6,760 | €97,849 | +€91,089 | +1347.5% |
| Equity | 10/15 | €5,934 | €18,447 | +€12,513 | +210.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,934 | €15,447 | +€12,513 | +426.4% |
| Amounts payable | 17/49 | €826 | €79,402 | +€78,577 | +9516.0% |
| Amounts payable within one year | 42/48 | €760 | €79,335 | +€78,575 | +10338.5% |
| Trade debts | 44 | €404 | €32,739 | +€32,335 | +8005.8% |
| Suppliers | 440/4 | €404 | €32,739 | +€32,335 | +8005.8% |
| Taxes, remuneration and social security | 45 | €356 | €16,597 | +€16,241 | +4560.2% |
| Taxes | 450/3 | €356 | €16,597 | +€16,241 | +4560.2% |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56 | €791 | +€735 | +1317.9% |
| Other operating charges | 640/8 | €606 | €810 | +€204 | +33.7% |
| Gross operating margin | 9900 | €839 | €55,397 | +€54,559 | +6506.7% |
| Operating profit (loss) | 9901 | €177 | €53,796 | +€53,619 | +30372.4% |
| Financial income | 75/76B | €262 | €831 | +€569 | +217.6% |
| Recurring financial income | 75 | €262 | €831 | +€569 | +217.6% |
| Financial charges | 65/66B | €74 | €90 | +€17 | +23.0% |
| Recurring financial charges | 65 | €74 | €90 | +€17 | +23.0% |
| Profit (loss) for the period before taxes | 9903 | €365 | €54,537 | +€54,172 | +14852.6% |
| Income taxes | 67/77 | €73 | €12,024 | +€11,951 | +16382.5% |
| Profit (loss) for the period | 9904 | €292 | €42,513 | +€42,221 | +14470.1% |
| Profit (loss) for the period to be appropriated | 9905 | €292 | €42,513 | +€42,221 | +14470.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.