DELTANIUM: 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.
DELTANIUM
Largest movements
- Tangible fixed assets +€6,396
up €6,396 (+6.0%), from €106,283 to €112,679
of which Plant, machinery and equipment: +€12,964
- Cash +€4,740
up €4,740 (+33.6%), from €14,099 to €18,839
mainly Net result for the year (+€50,817) and Tax, wage and social debts (+€11,038)
- Tax, wage and social debts +€11,038
up €11,038 (+147.2%), from €7,500 to €18,538
- Trade debts +€2,137
up €2,137 (+143.5%), from €1,490 to €3,627
- Gross operating margin -€24,778
down €24,778 (-23.9%), from €103,518 to €78,741
- Other operating charges -€7,021
down €7,021 (-86.4%), from €8,123 to €1,103
- Taxes -€4,625
down €4,625 (-24.7%), from €18,761 to €14,136
- Depreciation +€2,866
up €2,866 (+40.4%), from €7,096 to €9,963
- Financial charges +€1,661
up €1,661 (+953.1%), from €174 to €1,835
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 | €126,594 | €139,164 | +€12,570 | +9.9% |
| Fixed assets | 21/28 | €106,283 | €112,679 | +€6,396 | +6.0% |
| Tangible fixed assets | 22/27 | €106,283 | €112,679 | +€6,396 | +6.0% |
| Land and buildings | 22 | €88,958 | €87,057 | -€1,902 | -2.1% |
| Plant, machinery and equipment | 23 | €905 | €13,870 | +€12,964 | +1431.8% |
| Furniture and vehicles | 24 | €4,236 | €4,828 | +€593 | +14.0% |
| Other tangible fixed assets | 26 | €12,184 | €6,924 | -€5,260 | -43.2% |
| Current assets | 29/58 | €20,311 | €26,485 | +€6,174 | +30.4% |
| Amounts receivable within one year | 40/41 | €5,344 | €5,864 | +€519 | +9.7% |
| Other amounts receivable | 41 | €5,344 | €5,864 | +€519 | +9.7% |
| Cash at bank and in hand | 54/58 | €14,099 | €18,839 | +€4,740 | +33.6% |
| Deferred charges and accrued income | 490/1 | €868 | €1,782 | +€915 | +105.4% |
| Total equity and liabilities | 10/49 | €126,594 | €139,164 | +€12,570 | +9.9% |
| Equity | 10/15 | €23,175 | €21,970 | -€1,205 | -5.2% |
| Contributions | 10/11 | €4,486 | €4,486 | = | 0.0% |
| Reserves | 13 | €103 | €103 | = | 0.0% |
| Distributable reserves | 133 | €103 | €103 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,586 | €17,381 | -€1,205 | -6.5% |
| Amounts payable | 17/49 | €103,419 | €117,193 | +€13,775 | +13.3% |
| Amounts payable within one year | 42/48 | €103,419 | €117,193 | +€13,775 | +13.3% |
| Trade debts | 44 | €1,490 | €3,627 | +€2,137 | +143.5% |
| Suppliers | 440/4 | €1,490 | €3,627 | +€2,137 | +143.5% |
| Taxes, remuneration and social security | 45 | €7,500 | €18,538 | +€11,038 | +147.2% |
| Taxes | 450/3 | €7,500 | €18,538 | +€11,038 | +147.2% |
| Other amounts payable | 47/48 | €94,429 | €95,029 | +€600 | +0.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €2,692 | €0 | -€2,692 | -100.0% |
| Remuneration, social security and pensions | 62 | €821 | €965 | +€144 | +17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,096 | €9,963 | +€2,866 | +40.4% |
| Other operating charges | 640/8 | €8,123 | €1,103 | -€7,021 | -86.4% |
| Gross operating margin | 9900 | €103,518 | €78,741 | -€24,778 | -23.9% |
| Operating profit (loss) | 9901 | €87,477 | €66,710 | -€20,767 | -23.7% |
| Financial income | 75/76B | €44 | €78 | +€34 | +78.2% |
| Recurring financial income | 75 | €44 | €78 | +€34 | +78.2% |
| Financial charges | 65/66B | €174 | €1,835 | +€1,661 | +953.1% |
| Recurring financial charges | 65 | €174 | €1,835 | +€1,661 | +953.1% |
| Profit (loss) for the period before taxes | 9903 | €87,347 | €64,953 | -€22,394 | -25.6% |
| Income taxes | 67/77 | €18,761 | €14,136 | -€4,625 | -24.7% |
| Profit (loss) for the period | 9904 | €68,586 | €50,817 | -€17,769 | -25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €68,586 | €50,817 | -€17,769 | -25.9% |
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 30 September 2026 via checked.be.