DELTAMATIC: 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.
DELTAMATIC
Largest movements
- Cash +€26,987
up €26,987 (+30.7%), from €87,809 to €114,796
mainly Depreciation (+€25,770) and Tax, wage and social debts (+€22,088)
- Tangible fixed assets -€13,692
down €13,692 (-4.9%), from €281,547 to €267,855
of which Furniture and vehicles: -€17,207
- Receivables within one year -€9,913
down €9,913 (-31.0%), from €32,005 to €22,092
- Current investments +€7,000
new in 2025: €7,000
- Debts after one year -€26,713
down €26,713 (-11.4%), from €234,942 to €208,230
- Tax, wage and social debts +€22,088
up €22,088 (+117.5%), from €18,801 to €40,889
- Other debts +€17,050
new in 2025: €17,050
- Reserves -€4,200
down €4,200 (-4.6%), from €90,859 to €86,659
of which Distributable reserves: -€4,200
- Financial charges +€45,406
up €45,406 (+83.3%), from €54,536 to €99,942
- Gross operating margin +€44,400
up €44,400 (+38.0%), from €116,734 to €161,135
- Depreciation +€4,830
up €4,830 (+23.1%), from €20,940 to €25,770
- Other operating charges -€4,718
down €4,718 (-54.6%), from €8,642 to €3,924
- Taxes +€1,981
up €1,981 (+16.1%), from €12,314 to €14,295
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 | €411,315 | €419,733 | +€8,417 | +2.0% |
| Fixed assets | 21/28 | €288,184 | €272,805 | -€15,379 | -5.3% |
| Tangible fixed assets | 22/27 | €281,547 | €267,855 | -€13,692 | -4.9% |
| Land and buildings | 22 | €213,283 | €206,123 | -€7,159 | -3.4% |
| Plant, machinery and equipment | 23 | €1,182 | €1,980 | +€799 | +67.6% |
| Furniture and vehicles | 24 | €67,082 | €49,875 | -€17,207 | -25.7% |
| Other tangible fixed assets | 26 | - | €9,876 | +€9,876 | |
| Financial fixed assets | 28 | €6,638 | €4,950 | -€1,688 | -25.4% |
| Current assets | 29/58 | €123,131 | €146,928 | +€23,797 | +19.3% |
| Amounts receivable within one year | 40/41 | €32,005 | €22,092 | -€9,913 | -31.0% |
| Other amounts receivable | 41 | €32,005 | €22,092 | -€9,913 | -31.0% |
| Current investments | 50/53 | - | €7,000 | +€7,000 | |
| Cash at bank and in hand | 54/58 | €87,809 | €114,796 | +€26,987 | +30.7% |
| Deferred charges and accrued income | 490/1 | €3,317 | €3,040 | -€278 | -8.4% |
| Total equity and liabilities | 10/49 | €411,315 | €419,733 | +€8,417 | +2.0% |
| Equity | 10/15 | €118,096 | €113,909 | -€4,187 | -3.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €90,859 | €86,659 | -€4,200 | -4.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €89,000 | €84,800 | -€4,200 | -4.7% |
| Profit (loss) carried forward | 14 | €8,645 | €8,657 | +€13 | +0.1% |
| Amounts payable | 17/49 | €293,220 | €305,824 | +€12,605 | +4.3% |
| Amounts payable after more than one year | 17 | €234,942 | €208,230 | -€26,713 | -11.4% |
| Financial debts | 170/4 | €234,942 | €208,230 | -€26,713 | -11.4% |
| Amounts payable within one year | 42/48 | €58,277 | €97,595 | +€39,317 | +67.5% |
| Current portion of amounts payable after more than one year | 42 | €31,240 | €28,751 | -€2,489 | -8.0% |
| Trade debts | 44 | €8,236 | €10,904 | +€2,669 | +32.4% |
| Suppliers | 440/4 | €8,236 | €10,904 | +€2,669 | +32.4% |
| Taxes, remuneration and social security | 45 | €18,801 | €40,889 | +€22,088 | +117.5% |
| Taxes | 450/3 | €18,801 | €40,889 | +€22,088 | +117.5% |
| Other amounts payable | 47/48 | - | €17,050 | +€17,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,940 | €25,770 | +€4,830 | +23.1% |
| Other operating charges | 640/8 | €8,642 | €3,924 | -€4,718 | -54.6% |
| Gross operating margin | 9900 | €116,734 | €161,135 | +€44,400 | +38.0% |
| Operating profit (loss) | 9901 | €87,152 | €131,441 | +€44,289 | +50.8% |
| Financial income | 75/76B | €2,821 | €2,608 | -€213 | -7.5% |
| Recurring financial income | 75 | €2,821 | €2,608 | -€213 | -7.5% |
| Financial charges | 65/66B | €54,536 | €99,942 | +€45,406 | +83.3% |
| Recurring financial charges | 65 | €54,536 | €99,942 | +€45,406 | +83.3% |
| Profit (loss) for the period before taxes | 9903 | €35,437 | €34,108 | -€1,329 | -3.8% |
| Income taxes | 67/77 | €12,314 | €14,295 | +€1,981 | +16.1% |
| Profit (loss) for the period | 9904 | €23,123 | €19,813 | -€3,310 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,123 | €19,813 | -€3,310 | -14.3% |
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 6 October 2026 via checked.be.