DeltAquila: 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.
DeltAquila
Largest movements
- Cash +€4,490
up €4,490 (+451%), from €996 to €5,486
mainly Tax, wage and social debts (+€4,631) and Other debts (+€1,000)
- Tax, wage and social debts +€4,631
new in 2025: €4,631
of which Remuneration and social security: +€4,200
- Profit (loss) carried forward -€1,164
down €1,164 (-93.4%), from -€1,246 to -€2,409
- Other debts +€1,000
new in 2025: €1,000
- Depreciation -€1,296
no longer reported in 2025 (was €1,296)
- Other operating charges +€825
new in 2025: €825
- Gross operating margin -€365
down €365, from €50 to -€315
- Financial charges +€23
new in 2025: €23
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.
Derived cash bridge
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 | €1,254 | €5,722 | +€4,467 | +356% |
| Current assets | 29/58 | €1,254 | €5,722 | +€4,467 | +356% |
| Amounts receivable within one year | 40/41 | €259 | €204 | -€55 | -21.1% |
| Other amounts receivable | 41 | €259 | €204 | -€55 | -21.1% |
| Cash at bank and in hand | 54/58 | €996 | €5,486 | +€4,490 | +451% |
| Deferred charges and accrued income | 490/1 | - | €32 | +€32 | |
| Total equity and liabilities | 10/49 | €1,254 | €5,722 | +€4,467 | +356% |
| Equity | 10/15 | €1,254 | €91 | -€1,164 | -92.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,246 | -€2,409 | -€1,164 | -93.4% |
| Amounts payable | 17/49 | - | €5,631 | +€5,631 | |
| Amounts payable within one year | 42/48 | - | €5,631 | +€5,631 | |
| Taxes, remuneration and social security | 45 | - | €4,631 | +€4,631 | |
| Taxes | 450/3 | - | €431 | +€431 | |
| Remuneration and social security | 454/9 | - | €4,200 | +€4,200 | |
| Other amounts payable | 47/48 | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,296 | - | -€1,296 | |
| Other operating charges | 640/8 | - | €825 | +€825 | |
| Gross operating margin | 9900 | €50 | -€315 | -€365 | |
| Operating profit (loss) | 9901 | -€1,246 | -€1,140 | +€105 | +8.4% |
| Financial charges | 65/66B | - | €23 | +€23 | |
| Recurring financial charges | 65 | - | €23 | +€23 | |
| Profit (loss) for the period before taxes | 9903 | -€1,246 | -€1,164 | +€82 | +6.6% |
| Profit (loss) for the period | 9904 | -€1,246 | -€1,164 | +€82 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,246 | -€1,164 | +€82 | +6.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.