DELTAMATICS: 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.
DELTAMATICS
Largest movements
- Cash +€178,489
up €178,489 (+96.2%), from €185,503 to €363,992
mainly Receivables within one year (+€137,800) and Trade debts (+€50,750)
- Receivables within one year -€137,800
down €137,800 (-59.8%), from €230,281 to €92,481
of which Trade receivables: -€136,810
- Stocks and contracts +€62,411
up €62,411 (+25.0%), from €249,554 to €311,965
of which Stocks: +€58,013
- Tangible fixed assets +€34,571
new in 2026: €34,571
- Trade debts +€50,750
up €50,750 (+62.2%), from €81,537 to €132,287
- Reserves +€45,646
up €45,646 (+9.8%), from €467,117 to €512,763
of which Distributable reserves: +€45,646
- Debts after one year +€23,441
new in 2026: €23,441
- Tax, wage and social debts +€14,316
up €14,316 (+77.9%), from €18,369 to €32,685
of which Remuneration and social security: +€10,225
- Current portion of long-term debt +€9,576
new in 2026: €9,576
- Gross operating margin +€75,294
up €75,294 (+45.8%), from €164,361 to €239,655
- Staff costs +€15,844
up €15,844 (+10.1%), from €156,709 to €172,553
- Taxes +€12,804
up €12,804 (+995%), from €1,287 to €14,091
- Depreciation +€6,014
new in 2026: €6,014
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 | €665,338 | €806,590 | +€141,252 | +21.2% |
| Fixed assets | 21/28 | - | €34,571 | +€34,571 | |
| Tangible fixed assets | 22/27 | - | €34,571 | +€34,571 | |
| Furniture and vehicles | 24 | - | €34,571 | +€34,571 | |
| Current assets | 29/58 | €665,338 | €772,020 | +€106,681 | +16.0% |
| Stocks and contracts in progress | 3 | €249,554 | €311,965 | +€62,411 | +25.0% |
| Stocks | 30/36 | €243,259 | €301,273 | +€58,013 | +23.8% |
| Contracts in progress | 37 | €6,295 | €10,692 | +€4,398 | +69.9% |
| Amounts receivable within one year | 40/41 | €230,281 | €92,481 | -€137,800 | -59.8% |
| Trade receivables | 40 | €208,815 | €72,005 | -€136,810 | -65.5% |
| Other amounts receivable | 41 | €21,466 | €20,476 | -€990 | -4.6% |
| Cash at bank and in hand | 54/58 | €185,503 | €363,992 | +€178,489 | +96.2% |
| Deferred charges and accrued income | 490/1 | - | €3,581 | +€3,581 | |
| Total equity and liabilities | 10/49 | €665,338 | €806,590 | +€141,252 | +21.2% |
| Equity | 10/15 | €485,717 | €531,363 | +€45,646 | +9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €467,117 | €512,763 | +€45,646 | +9.8% |
| Tax-exempt reserves | 132 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €447,117 | €492,763 | +€45,646 | +10.2% |
| Amounts payable | 17/49 | €179,622 | €275,228 | +€95,606 | +53.2% |
| Amounts payable after more than one year | 17 | - | €23,441 | +€23,441 | |
| Financial debts | 170/4 | - | €23,441 | +€23,441 | |
| Amounts payable within one year | 42/48 | €179,622 | €251,787 | +€72,165 | +40.2% |
| Current portion of amounts payable after more than one year | 42 | - | €9,576 | +€9,576 | |
| Trade debts | 44 | €81,537 | €132,287 | +€50,750 | +62.2% |
| Suppliers | 440/4 | €81,537 | €132,287 | +€50,750 | +62.2% |
| Taxes, remuneration and social security | 45 | €18,369 | €32,685 | +€14,316 | +77.9% |
| Taxes | 450/3 | €0 | €4,091 | +€4,091 | |
| Remuneration and social security | 454/9 | €18,369 | €28,594 | +€10,225 | +55.7% |
| Other amounts payable | 47/48 | €79,716 | €77,239 | -€2,477 | -3.1% |
| Non-recurring operating income | 76A | - | €2,066 | +€2,066 | |
| Remuneration, social security and pensions | 62 | €156,709 | €172,553 | +€15,844 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,014 | +€6,014 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €949 | €938 | -€11 | -1.2% |
| Gross operating margin | 9900 | €164,361 | €239,655 | +€75,294 | +45.8% |
| Operating profit (loss) | 9901 | €6,703 | €60,151 | +€53,448 | +797% |
| Financial income | 75/76B | €3,173 | €3,175 | +€2 | +0.1% |
| Recurring financial income | 75 | €3,173 | €3,175 | +€2 | +0.1% |
| Financial charges | 65/66B | €5,226 | €3,589 | -€1,637 | -31.3% |
| Recurring financial charges | 65 | €5,226 | €3,589 | -€1,637 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €4,650 | €59,737 | +€55,087 | +1,185% |
| Income taxes | 67/77 | €1,287 | €14,091 | +€12,804 | +995% |
| Profit (loss) for the period | 9904 | €3,363 | €45,646 | +€42,283 | +1,257% |
| Profit (loss) for the period to be appropriated | 9905 | €3,363 | €45,646 | +€42,283 | +1,257% |
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 17 October 2026 via checked.be.