DELTASHOP & SERVICES: 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.
DELTASHOP & SERVICES
Largest movements
- Tangible fixed assets +€52,221
up €52,221 (+884%), from €5,908 to €58,129
of which Furniture and vehicles: +€52,356
- Cash +€37,370
up €37,370 (+485%), from €7,698 to €45,068
mainly Debts after one year (+€50,795) and Net result for the year (+€44,043)
- Receivables within one year +€9,552
up €9,552 (+38.8%), from €24,619 to €34,171
of which Trade receivables: +€9,552
- Stocks and contracts -€1,531
no longer reported in 2024 (was €1,531)
- Debts after one year +€50,795
new in 2024: €50,795
- Profit (loss) carried forward +€42,256
up €42,256 (+172%), from €24,502 to €66,758
- Current portion of long-term debt +€5,272
new in 2024: €5,272
- Accrued charges and deferred income -€2,735
no longer reported in 2024 (was €2,735)
- Gross operating margin +€57,787
up €57,787 (+239%), from €24,192 to €81,979
- Financial charges +€5,388
up €5,388 (+5,091%), from €106 to €5,493
- Depreciation +€5,087
up €5,087 (+132%), from €3,849 to €8,936
- Staff costs +€2,756
up €2,756 (+14.9%), from €18,480 to €21,236
- Other operating charges +€1,454
up €1,454 (+540%), from €269 to €1,723
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,755 | €149,367 | +€97,612 | +189% |
| Fixed assets | 21/28 | €17,908 | €70,129 | +€52,221 | +292% |
| Tangible fixed assets | 22/27 | €5,908 | €58,129 | +€52,221 | +884% |
| Land and buildings | 22 | €1,144 | €1,009 | -€135 | -11.8% |
| Furniture and vehicles | 24 | €4,764 | €57,120 | +€52,356 | +1,099% |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €33,847 | €79,238 | +€45,391 | +134% |
| Stocks and contracts in progress | 3 | €1,531 | - | -€1,531 | |
| Stocks | 30/36 | €1,531 | - | -€1,531 | |
| Amounts receivable within one year | 40/41 | €24,619 | €34,171 | +€9,552 | +38.8% |
| Trade receivables | 40 | €9,374 | €18,926 | +€9,552 | +102% |
| Other amounts receivable | 41 | €15,245 | €15,245 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,698 | €45,068 | +€37,370 | +485% |
| Total equity and liabilities | 10/49 | €51,755 | €149,367 | +€97,612 | +189% |
| Equity | 10/15 | €32,502 | €74,758 | +€42,256 | +130% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,502 | €66,758 | +€42,256 | +172% |
| Amounts payable | 17/49 | €19,253 | €74,609 | +€55,356 | +288% |
| Amounts payable after more than one year | 17 | - | €50,795 | +€50,795 | |
| Financial debts | 170/4 | - | €50,795 | +€50,795 | |
| Amounts payable within one year | 42/48 | €16,518 | €23,814 | +€7,296 | +44.2% |
| Current portion of amounts payable after more than one year | 42 | - | €5,272 | +€5,272 | |
| Trade debts | 44 | - | €1,117 | +€1,117 | |
| Suppliers | 440/4 | - | €1,117 | +€1,117 | |
| Taxes, remuneration and social security | 45 | €15,734 | €16,768 | +€1,034 | +6.6% |
| Taxes | 450/3 | €9,826 | €9,524 | -€301 | -3.1% |
| Remuneration and social security | 454/9 | €5,908 | €7,243 | +€1,335 | +22.6% |
| Other amounts payable | 47/48 | €784 | €658 | -€126 | -16.1% |
| Accrued charges and deferred income | 492/3 | €2,735 | - | -€2,735 | |
| Remuneration, social security and pensions | 62 | €18,480 | €21,236 | +€2,756 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,849 | €8,936 | +€5,087 | +132% |
| Other operating charges | 640/8 | €269 | €1,723 | +€1,454 | +540% |
| Gross operating margin | 9900 | €24,192 | €81,979 | +€57,787 | +239% |
| Operating profit (loss) | 9901 | €1,594 | €50,084 | +€48,490 | +3,042% |
| Financial income | 75/76B | €0 | €1 | +€1 | +167% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +167% |
| Financial charges | 65/66B | €106 | €5,493 | +€5,388 | +5,091% |
| Recurring financial charges | 65 | €106 | €5,493 | +€5,388 | +5,091% |
| Profit (loss) for the period before taxes | 9903 | €1,488 | €44,592 | +€43,103 | +2,896% |
| Income taxes | 67/77 | - | €549 | +€549 | |
| Profit (loss) for the period | 9904 | €1,488 | €44,043 | +€42,555 | +2,859% |
| Profit (loss) for the period to be appropriated | 9905 | €1,488 | €44,043 | +€42,555 | +2,859% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.