DELTATIME STUDIO: 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.
DELTATIME STUDIO
Largest movements
- Cash +€13,408
up €13,408 (+810.1%), from €1,655 to €15,063
mainly Net result for the year (+€7,981) and Tax, wage and social debts (+€7,781)
- Tangible fixed assets +€1,422
new in 2025: €1,422
- Receivables within one year +€1,359
up €1,359 (+17.8%), from €7,628 to €8,987
of which Trade receivables: +€1,373
- Deferred charges and accrued income +€971
up €971 (+2623.8%), from €37 to €1,008
- Profit (loss) carried forward +€7,981
up €7,981 (+72.2%), from -€11,047 to -€3,066
- Tax, wage and social debts +€7,781
up €7,781 (+211.5%), from €3,680 to €11,461
of which Remuneration and social security: +€7,200
- Trade debts +€1,396
new in 2025: €1,396
- Gross operating margin +€19,990
up €19,990, from -€10,997 to €8,993
- Depreciation +€536
new in 2025: €536
- Other operating charges +€400
new in 2025: €400
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 | €9,320 | €26,480 | +€17,159 | +184.1% |
| Fixed assets | 21/28 | - | €1,422 | +€1,422 | |
| Tangible fixed assets | 22/27 | - | €1,422 | +€1,422 | |
| Furniture and vehicles | 24 | - | €1,422 | +€1,422 | |
| Current assets | 29/58 | €9,320 | €25,058 | +€15,738 | +168.8% |
| Amounts receivable within one year | 40/41 | €7,628 | €8,987 | +€1,359 | +17.8% |
| Trade receivables | 40 | €7,614 | €8,987 | +€1,373 | +18.0% |
| Other amounts receivable | 41 | €14 | - | -€14 | |
| Cash at bank and in hand | 54/58 | €1,655 | €15,063 | +€13,408 | +810.1% |
| Deferred charges and accrued income | 490/1 | €37 | €1,008 | +€971 | +2623.8% |
| Total equity and liabilities | 10/49 | €9,320 | €26,480 | +€17,159 | +184.1% |
| Equity | 10/15 | €5,641 | €13,622 | +€7,981 | +141.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | - | -€3,000 | |
| Other | 1109/19 | €3,000 | - | -€3,000 | |
| Reserves | 13 | €13,688 | €13,688 | = | 0.0% |
| Distributable reserves | 133 | €13,688 | €13,688 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,047 | -€3,066 | +€7,981 | +72.2% |
| Amounts payable | 17/49 | €3,680 | €12,858 | +€9,178 | +249.4% |
| Amounts payable within one year | 42/48 | €3,680 | €12,858 | +€9,178 | +249.4% |
| Trade debts | 44 | - | €1,396 | +€1,396 | |
| Suppliers | 440/4 | - | €1,396 | +€1,396 | |
| Taxes, remuneration and social security | 45 | €3,680 | €11,461 | +€7,781 | +211.5% |
| Taxes | 450/3 | €3,680 | €4,261 | +€581 | +15.8% |
| Remuneration and social security | 454/9 | - | €7,200 | +€7,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €536 | +€536 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€10,997 | €8,993 | +€19,990 | |
| Operating profit (loss) | 9901 | -€10,997 | €8,057 | +€19,054 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €50 | €79 | +€29 | +59.0% |
| Recurring financial charges | 65 | €50 | €79 | +€29 | +59.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,047 | €7,981 | +€19,029 | |
| Profit (loss) for the period | 9904 | -€11,047 | €7,981 | +€19,029 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,047 | €7,981 | +€19,029 |
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 11 October 2026 via checked.be.