DELTAST: 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.
DELTAST
Largest movements
- Receivables within one year +€52,710
up €52,710 (+75.1%), from €70,185 to €122,895
of which Trade receivables: +€49,240
- Cash -€45,277
down €45,277 (-80.3%), from €56,408 to €11,131
mainly Receivables within one year (-€52,710) and Deferred charges and accrued income (-€20,274)
- Deferred charges and accrued income +€20,274
new in 2025: €20,274
- Trade debts +€26,118
up €26,118 (+25.5%), from €102,467 to €128,585
- Profit (loss) carried forward +€3,788
up €3,788 (+51.5%), from €7,349 to €11,137
- Staff costs +€7,833
up €7,833 (+249.0%), from €3,146 to €10,979
- Gross operating margin +€2,471
up €2,471 (+14.0%), from €17,632 to €20,103
- Taxes -€1,987
down €1,987 (-49.5%), from €4,010 to €2,023
- Financial charges -€1,317
down €1,317 (-34.7%), from €3,795 to €2,478
- Other operating charges +€649
up €649 (+350.9%), from €185 to €834
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 | €141,593 | €169,300 | +€27,707 | +19.6% |
| Current assets | 29/58 | €141,593 | €169,300 | +€27,707 | +19.6% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €70,185 | €122,895 | +€52,710 | +75.1% |
| Trade receivables | 40 | €70,185 | €119,426 | +€49,240 | +70.2% |
| Other amounts receivable | 41 | - | €3,469 | +€3,469 | |
| Cash at bank and in hand | 54/58 | €56,408 | €11,131 | -€45,277 | -80.3% |
| Deferred charges and accrued income | 490/1 | - | €20,274 | +€20,274 | |
| Total equity and liabilities | 10/49 | €141,593 | €169,300 | +€27,707 | +19.6% |
| Equity | 10/15 | €27,433 | €31,221 | +€3,788 | +13.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,484 | €1,484 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,484 | €1,484 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,484 | €1,484 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,349 | €11,137 | +€3,788 | +51.5% |
| Amounts payable | 17/49 | €114,160 | €138,079 | +€23,919 | +21.0% |
| Amounts payable within one year | 42/48 | €114,160 | €138,079 | +€23,919 | +21.0% |
| Trade debts | 44 | €102,467 | €128,585 | +€26,118 | +25.5% |
| Suppliers | 440/4 | €102,467 | €128,585 | +€26,118 | +25.5% |
| Taxes, remuneration and social security | 45 | €10,458 | €9,426 | -€1,031 | -9.9% |
| Taxes | 450/3 | €10,397 | €9,426 | -€970 | -9.3% |
| Remuneration and social security | 454/9 | €61 | - | -€61 | |
| Other amounts payable | 47/48 | €1,235 | €68 | -€1,167 | -94.5% |
| Remuneration, social security and pensions | 62 | €3,146 | €10,979 | +€7,833 | +249.0% |
| Other operating charges | 640/8 | €185 | €834 | +€649 | +350.9% |
| Gross operating margin | 9900 | €17,632 | €20,103 | +€2,471 | +14.0% |
| Operating profit (loss) | 9901 | €14,301 | €8,289 | -€6,012 | -42.0% |
| Financial income | 75/76B | €263 | €0 | -€263 | -99.9% |
| Recurring financial income | 75 | €263 | €0 | -€263 | -99.9% |
| Financial charges | 65/66B | €3,795 | €2,478 | -€1,317 | -34.7% |
| Recurring financial charges | 65 | €3,795 | €2,478 | -€1,317 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | €10,769 | €5,811 | -€4,958 | -46.0% |
| Income taxes | 67/77 | €4,010 | €2,023 | -€1,987 | -49.5% |
| Profit (loss) for the period | 9904 | €6,759 | €3,788 | -€2,971 | -44.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,759 | €3,788 | -€2,971 | -44.0% |
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 2 October 2026 via checked.be.