DELTATEC: 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.
What changed
DELTATEC
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€200,140
2024 · €249,952-€49,812
Equity
€6.2m
2024 · €5.6m+€587,238
Cash
€301,037
2024 · €344,765-€43,728
Balance sheet total
€15.2m
2024 · €11.5m+€3.6m
Largest movements
Assets
- Receivables within one year +€4.6m
up €4.6m (+173%), from €2.6m to €7.2m
of which Trade receivables: +€4.1m
- Stocks and contracts -€1.6m
down €1.6m (-27.9%), from €5.8m to €4.2m
of which Stocks: -€864,238
- Intangible fixed assets +€731,498
up €731,498 (+32.0%), from €2.3m to €3.0m
Equity and liabilities
- Other debts +€3.4m
up €3.4m (+158%), from €2.1m to €5.5m
- Investment grants +€387,099
up €387,099 (+37.4%), from €1.0m to €1.4m
- Advances received -€362,786
down €362,786 (-91.6%), from €395,950 to €33,164
- Profit (loss) carried forward +€200,140
up €200,140 (+4.6%), from €4.4m to €4.6m
Income statement
- Turnover +€2.8m
up €2.8m (+36.1%), from €7.7m to €10.5m
- Goods and materials +€835,957
up €835,957 (+40.4%), from €2.1m to €2.9m
of which Purchases: +€707,008
- Staff costs +€445,433
up €445,433 (+7.8%), from €5.7m to €6.2m
- Depreciation +€217,645
up €217,645 (+62.6%), from €347,775 to €565,420
- Other operating income -€109,963
down €109,963 (-8.6%), from €1.3m to €1.2m
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.
Result 2024
€249,952
Turnover
+€2.8m
Other operating income
-€109,963
Goods and materials
-€835,957
Services and other goods
-€27,016
Staff costs
-€445,433
Depreciation
-€217,645
Provisions
-€54,500
Other operating charges
-€1,012
Other operating items
-€1.3m
Financial income
+€108,085
Financial charges
+€7,343
Taxes
-€675
Result 2025
€200,140
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€824,147
Investment
-€1.2m
Financing
+€344,915
Cash 2024
€344,765
From operations (derived)
+€824,147
Net result for the year
+€200,140
Depreciation
+€565,420
Stocks and contracts
+€1.6m
Receivables within one year
-€4.6m
Deferred charges and accrued income
-€66,557
Provisions
+€54,500
Trade debts
-€67,968
Tax, wage and social debts
+€91,344
Advances received
-€362,786
Other debts
+€3.4m
Investment (derived)
-€1.2m
Investment in fixed assets (net)
-€1.2m
Current investments
-€54,500
Financing
+€344,915
Debts after one year
-€58,872
Short-term financial debts
+€16,688
Contributions, distributions and other
+€387,099
Cash 2025
€301,037
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,543,121 | €15,173,472 | +€3.6m | +31.5% |
| Fixed assets | 21/28 | €2,743,882 | €3,336,752 | +€592,870 | +21.6% |
| Intangible fixed assets | 21 | €2,286,020 | €3,017,518 | +€731,498 | +32.0% |
| Tangible fixed assets | 22/27 | €428,758 | €291,444 | -€137,314 | -32.0% |
| Plant, machinery and equipment | 23 | €73,311 | €69,702 | -€3,609 | -4.9% |
| Furniture and vehicles | 24 | €68,385 | €13,716 | -€54,668 | -79.9% |
| Other tangible fixed assets | 26 | €287,062 | €208,025 | -€79,037 | -27.5% |
| Financial fixed assets | 28 | €29,104 | €27,790 | -€1,314 | -4.5% |
| Other financial fixed assets | 284/8 | €29,104 | €27,790 | -€1,314 | -4.5% |
| Amounts receivable and cash guarantees | 285/8 | €29,104 | €27,790 | -€1,314 | -4.5% |
| Current assets | 29/58 | €8,799,239 | €11,836,721 | +€3.0m | +34.5% |
| Stocks and contracts in progress | 3 | €5,770,065 | €4,157,761 | -€1.6m | -27.9% |
| Stocks | 30/36 | €4,943,866 | €4,079,628 | -€864,238 | -17.5% |
| Raw materials and consumables | 30/31 | €3,344,114 | €2,750,628 | -€593,485 | -17.7% |
| Work in progress | 32 | €0 | - | = | |
| Finished goods | 33 | €1,599,752 | €1,328,999 | -€270,753 | -16.9% |
| Contracts in progress | 37 | €826,199 | €78,133 | -€748,066 | -90.5% |
| Amounts receivable within one year | 40/41 | €2,647,423 | €7,219,880 | +€4.6m | +173% |
| Trade receivables | 40 | €1,574,267 | €5,707,168 | +€4.1m | +263% |
| Other amounts receivable | 41 | €1,073,156 | €1,512,712 | +€439,556 | +41.0% |
| Current investments | 50/53 | €4,106 | €58,606 | +€54,500 | +1,327% |
| Own shares | 50 | €2,862 | €2,862 | = | 0.0% |
| Other investments | 51/53 | €1,244 | €55,744 | +€54,500 | +4,382% |
| Cash at bank and in hand | 54/58 | €344,765 | €301,037 | -€43,728 | -12.7% |
| Deferred charges and accrued income | 490/1 | €32,881 | €99,438 | +€66,557 | +202% |
| Total equity and liabilities | 10/49 | €11,543,121 | €15,173,472 | +€3.6m | +31.5% |
| Equity | 10/15 | €5,589,907 | €6,177,145 | +€587,238 | +10.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €107,859 | €107,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €65,609 | €65,609 | = | 0.0% |
| Legal reserve | 130 | €62,747 | €62,747 | = | 0.0% |
| Own shares acquired | 1312 | €2,862 | €2,862 | = | 0.0% |
| Tax-exempt reserves | 132 | €42,250 | €42,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,385,876 | €4,586,016 | +€200,140 | +4.6% |
| Investment grants | 15 | €1,034,672 | €1,421,771 | +€387,099 | +37.4% |
| Provisions and deferred taxes | 16 | - | €54,500 | +€54,500 | |
| Provisions for liabilities and charges | 160/5 | - | €54,500 | +€54,500 | |
| Other liabilities and charges | 164/5 | - | €54,500 | +€54,500 | |
| Amounts payable | 17/49 | €5,953,214 | €8,941,827 | +€3.0m | +50.2% |
| Amounts payable after more than one year | 17 | €475,879 | €417,007 | -€58,872 | -12.4% |
| Financial debts | 170/4 | €475,879 | €417,007 | -€58,872 | -12.4% |
| Credit institutions | 173 | €475,879 | €417,007 | -€58,872 | -12.4% |
| Amounts payable within one year | 42/48 | €5,477,335 | €8,524,820 | +€3.0m | +55.6% |
| Current portion of amounts payable after more than one year | 42 | €58,872 | €58,872 | = | 0.0% |
| Financial debts | 43 | €1,418,367 | €1,435,055 | +€16,688 | +1.2% |
| Credit institutions | 430/8 | €1,418,367 | €1,435,055 | +€16,688 | +1.2% |
| Trade debts | 44 | €717,594 | €649,626 | -€67,968 | -9.5% |
| Suppliers | 440/4 | €717,594 | €649,626 | -€67,968 | -9.5% |
| Advances received on contracts in progress | 46 | €395,950 | €33,164 | -€362,786 | -91.6% |
| Taxes, remuneration and social security | 45 | €750,833 | €842,176 | +€91,344 | +12.2% |
| Taxes | 450/3 | €94,324 | €117,164 | +€22,841 | +24.2% |
| Remuneration and social security | 454/9 | €656,509 | €725,012 | +€68,503 | +10.4% |
| Other amounts payable | 47/48 | €2,135,719 | €5,505,926 | +€3.4m | +158% |
| Operating income | 70/76A | €10,641,801 | €12,040,702 | +€1.4m | +13.1% |
| Turnover | 70 | €7,712,663 | €10,493,381 | +€2.8m | +36.1% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€563,395 | -€748,066 | -€184,671 | -32.8% |
| Own construction capitalised | 72 | €2,207,301 | €1,120,117 | -€1.1m | -49.3% |
| Other operating income | 74 | €1,285,232 | €1,175,269 | -€109,963 | -8.6% |
| Operating charges | 60/66A | €10,288,627 | €11,852,093 | +€1.6m | +15.2% |
| Goods for resale, raw materials and consumables | 60 | €2,071,275 | €2,907,232 | +€835,957 | +40.4% |
| Purchases | 600/8 | €1,335,986 | €2,042,994 | +€707,008 | +52.9% |
| Change in stocks: decrease (increase) | 609 | €735,290 | €864,238 | +€128,949 | +17.5% |
| Services and other goods | 61 | €2,112,697 | €2,139,714 | +€27,016 | +1.3% |
| Remuneration, social security and pensions | 62 | €5,712,495 | €6,157,928 | +€445,433 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €347,775 | €565,420 | +€217,645 | +62.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €54,500 | +€54,500 | |
| Other operating charges | 640/8 | €3,402 | €4,415 | +€1,012 | +29.8% |
| Non-recurring operating charges | 66A | €40,982 | €22,885 | -€18,097 | -44.2% |
| Operating profit (loss) | 9901 | €353,174 | €188,608 | -€164,565 | -46.6% |
| Financial income | 75/76B | €74,989 | €183,074 | +€108,085 | +144% |
| Recurring financial income | 75 | €74,989 | €183,074 | +€108,085 | +144% |
| Income from current assets | 751 | €0 | €0 | -€0 | -6.3% |
| Other financial income | 752/9 | €74,989 | €183,073 | +€108,085 | +144% |
| Financial charges | 65/66B | €161,592 | €154,249 | -€7,343 | -4.5% |
| Recurring financial charges | 65 | €161,592 | €154,249 | -€7,343 | -4.5% |
| Debt charges | 650 | €142,187 | €141,058 | -€1,129 | -0.8% |
| Other financial charges | 652/9 | €19,405 | €13,191 | -€6,214 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €266,571 | €217,433 | -€49,137 | -18.4% |
| Income taxes | 67/77 | €16,619 | €17,294 | +€675 | +4.1% |
| Taxes | 670/3 | €16,619 | €17,294 | +€675 | +4.1% |
| Profit (loss) for the period | 9904 | €249,952 | €200,140 | -€49,812 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €249,952 | €200,140 | -€49,812 | -19.9% |
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 13 October 2026 via checked.be.