DELTALOGIC: 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.
DELTALOGIC
Largest movements
- Cash -€486
down €486 (-77.9%), from €624 to €138
mainly Tax, wage and social debts (-€4,300) and Receivables within one year (-€355)
- Receivables within one year +€355
up €355 (+4.4%), from €8,124 to €8,479
of which Other amounts receivable: +€355
- Tax, wage and social debts -€4,300
down €4,300 (-71.5%), from €6,011 to €1,711
of which Taxes: -€4,300
- Reserves +€3,538
new in 2026: €3,538
- Profit (loss) carried forward +€692
up €692, from -€692 to €0
- Accrued charges and deferred income -€126
down €126 (-100%), from €126 to €0
- Gross operating margin -€1,326
down €1,326 (-17.8%), from €7,454 to €6,128
- Financial charges -€971
down €971 (-79.4%), from €1,222 to €252
- Taxes -€410
down €410 (-21.5%), from €1,910 to €1,500
- Other operating charges +€272
up €272 (+85.0%), from €320 to €593
- Financial income +€176
up €176 (+65.2%), from €270 to €446
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.
Derived cash bridge
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 | €8,748 | €8,617 | -€131 | -1.5% |
| Current assets | 29/58 | €8,748 | €8,617 | -€131 | -1.5% |
| Amounts receivable within one year | 40/41 | €8,124 | €8,479 | +€355 | +4.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €8,124 | €8,479 | +€355 | +4.4% |
| Cash at bank and in hand | 54/58 | €624 | €138 | -€486 | -77.9% |
| Total equity and liabilities | 10/49 | €8,748 | €8,617 | -€131 | -1.5% |
| Equity | 10/15 | €2,308 | €6,538 | +€4,230 | +183% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €3,538 | +€3,538 | |
| Distributable reserves | 133 | - | €3,538 | +€3,538 | |
| Profit (loss) carried forward | 14 | -€692 | €0 | +€692 | |
| Amounts payable | 17/49 | €6,440 | €2,079 | -€4,361 | -67.7% |
| Amounts payable within one year | 42/48 | €6,314 | €2,079 | -€4,235 | -67.1% |
| Trade debts | 44 | €303 | €368 | +€65 | +21.5% |
| Suppliers | 440/4 | €303 | €368 | +€65 | +21.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €6,011 | €1,711 | -€4,300 | -71.5% |
| Taxes | 450/3 | €6,011 | €1,711 | -€4,300 | -71.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €126 | €0 | -€126 | -100% |
| Other operating charges | 640/8 | €320 | €593 | +€272 | +85.0% |
| Gross operating margin | 9900 | €7,454 | €6,128 | -€1,326 | -17.8% |
| Operating profit (loss) | 9901 | €7,133 | €5,536 | -€1,598 | -22.4% |
| Financial income | 75/76B | €270 | €446 | +€176 | +65.2% |
| Recurring financial income | 75 | €270 | €446 | +€176 | +65.2% |
| Financial charges | 65/66B | €1,222 | €252 | -€971 | -79.4% |
| Recurring financial charges | 65 | €1,222 | €252 | -€971 | -79.4% |
| Profit (loss) for the period before taxes | 9903 | €6,181 | €5,730 | -€451 | -7.3% |
| Income taxes | 67/77 | €1,910 | €1,500 | -€410 | -21.5% |
| Profit (loss) for the period | 9904 | €4,271 | €4,230 | -€41 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,271 | €4,230 | -€41 | -1.0% |
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 14 October 2026 via checked.be.