DELTAFISC: 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.
DELTAFISC
Largest movements
- Tangible fixed assets -€37,747
down €37,747 (-30.3%), from €124,634 to €86,887
of which Furniture and vehicles: -€32,654
- Cash +€22,293
up €22,293 (+27.8%), from €80,125 to €102,418
mainly Other debts (+€45,419) and Depreciation (+€36,663)
- Receivables within one year +€4,827
up €4,827 (+6.4%), from €75,218 to €80,046
of which Other amounts receivable: +€8,352
- Other debts +€45,419
up €45,419 (+455.8%), from €9,965 to €55,384
- Reserves -€42,857
down €42,857 (-27.4%), from €156,639 to €113,782
of which Distributable reserves: -€42,857
- Current portion of long-term debt -€21,429
down €21,429 (-78.1%), from €27,429 to €6,000
- Tax, wage and social debts +€4,096
up €4,096 (+28.4%), from €14,405 to €18,501
of which Remuneration and social security: +€4,656
- Gross operating margin -€74,686
down €74,686 (-32.9%), from €227,058 to €152,372
- Staff costs -€38,723
down €38,723 (-31.8%), from €121,680 to €82,957
- Taxes -€8,830
down €8,830 (-47.6%), from €18,569 to €9,739
- Other operating charges -€3,817
down €3,817 (-40.0%), from €9,548 to €5,731
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €322,340 | €310,475 | -€11,865 | -3.7% |
| Fixed assets | 21/28 | €124,634 | €86,887 | -€37,747 | -30.3% |
| Tangible fixed assets | 22/27 | €124,634 | €86,887 | -€37,747 | -30.3% |
| Land and buildings | 22 | €62,956 | €57,863 | -€5,093 | -8.1% |
| Furniture and vehicles | 24 | €61,678 | €29,024 | -€32,654 | -52.9% |
| Current assets | 29/58 | €197,706 | €223,589 | +€25,882 | +13.1% |
| Amounts receivable within one year | 40/41 | €75,218 | €80,046 | +€4,827 | +6.4% |
| Trade receivables | 40 | €75,218 | €71,694 | -€3,524 | -4.7% |
| Other amounts receivable | 41 | - | €8,352 | +€8,352 | |
| Current investments | 50/53 | €40,000 | €40,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €80,125 | €102,418 | +€22,293 | +27.8% |
| Deferred charges and accrued income | 490/1 | €2,363 | €1,125 | -€1,238 | -52.4% |
| Total equity and liabilities | 10/49 | €322,340 | €310,475 | -€11,865 | -3.7% |
| Equity | 10/15 | €249,225 | €206,448 | -€42,778 | -17.2% |
| Contributions | 10/11 | €18,594 | €18,594 | = | 0.0% |
| Reserves | 13 | €156,639 | €113,782 | -€42,857 | -27.4% |
| Tax-exempt reserves | 132 | €25,115 | €25,115 | = | 0.0% |
| Distributable reserves | 133 | €131,524 | €88,667 | -€42,857 | -32.6% |
| Profit (loss) carried forward | 14 | €73,992 | €74,071 | +€79 | +0.1% |
| Amounts payable | 17/49 | €73,115 | €104,028 | +€30,913 | +42.3% |
| Amounts payable within one year | 42/48 | €73,115 | €104,028 | +€30,913 | +42.3% |
| Current portion of amounts payable after more than one year | 42 | €27,429 | €6,000 | -€21,429 | -78.1% |
| Trade debts | 44 | €21,316 | €24,143 | +€2,826 | +13.3% |
| Suppliers | 440/4 | €21,316 | €24,143 | +€2,826 | +13.3% |
| Taxes, remuneration and social security | 45 | €14,405 | €18,501 | +€4,096 | +28.4% |
| Taxes | 450/3 | €7,929 | €7,370 | -€559 | -7.1% |
| Remuneration and social security | 454/9 | €6,476 | €11,132 | +€4,656 | +71.9% |
| Other amounts payable | 47/48 | €9,965 | €55,384 | +€45,419 | +455.8% |
| Remuneration, social security and pensions | 62 | €121,680 | €82,957 | -€38,723 | -31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,649 | €36,663 | -€985 | -2.6% |
| Other operating charges | 640/8 | €9,548 | €5,731 | -€3,817 | -40.0% |
| Non-recurring operating charges | 66A | - | €584 | +€584 | |
| Gross operating margin | 9900 | €227,058 | €152,372 | -€74,686 | -32.9% |
| Operating profit (loss) | 9901 | €58,181 | €26,437 | -€31,744 | -54.6% |
| Financial income | 75/76B | €818 | €385 | -€433 | -52.9% |
| Recurring financial income | 75 | €818 | €385 | -€433 | -52.9% |
| Financial charges | 65/66B | €1,188 | €809 | -€378 | -31.9% |
| Recurring financial charges | 65 | €1,188 | €809 | -€378 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €57,812 | €26,013 | -€31,799 | -55.0% |
| Income taxes | 67/77 | €18,569 | €9,739 | -€8,830 | -47.6% |
| Profit (loss) for the period | 9904 | €39,242 | €16,273 | -€22,969 | -58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,242 | €16,273 | -€22,969 | -58.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.