DELTATOIT: 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.
DELTATOIT
Largest movements
- Cash +€26,083
up €26,083 (+42.5%), from €61,386 to €87,469
mainly Depreciation (+€52,211) and Debts after one year (+€24,172)
- Tangible fixed assets +€12,212
up €12,212 (+7.3%), from €166,999 to €179,211
of which Plant, machinery and equipment: +€44,137
- Receivables within one year +€7,960
up €7,960 (+11.2%), from €71,196 to €79,156
of which Trade receivables: +€11,703
- Debts after one year +€24,172
up €24,172 (+66.9%), from €36,117 to €60,289
- Profit (loss) carried forward +€23,614
up €23,614 (+14.4%), from €163,689 to €187,302
- Short-term financial debts -€20,907
no longer reported in 2025 (was €20,907)
- Current portion of long-term debt +€12,163
up €12,163 (+79.5%), from €15,297 to €27,460
- Tax, wage and social debts +€5,762
up €5,762 (+201.3%), from €2,862 to €8,625
of which Remuneration and social security: +€4,828
- Gross operating margin +€51,251
up €51,251 (+18.3%), from €280,780 to €332,031
- Depreciation +€15,333
up €15,333 (+41.6%), from €36,878 to €52,211
- Taxes +€8,079
up €8,079 (+265.4%), from €3,044 to €11,123
- Staff costs +€4,840
up €4,840 (+2.1%), from €228,399 to €233,239
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 | €316,241 | €363,149 | +€46,908 | +14.8% |
| Fixed assets | 21/28 | €170,755 | €182,967 | +€12,212 | +7.2% |
| Tangible fixed assets | 22/27 | €166,999 | €179,211 | +€12,212 | +7.3% |
| Plant, machinery and equipment | 23 | €44,042 | €88,179 | +€44,137 | +100.2% |
| Furniture and vehicles | 24 | €122,957 | €91,033 | -€31,924 | -26.0% |
| Financial fixed assets | 28 | €3,756 | €3,756 | = | 0.0% |
| Current assets | 29/58 | €145,486 | €180,181 | +€34,696 | +23.8% |
| Stocks and contracts in progress | 3 | €5,155 | €7,200 | +€2,045 | +39.7% |
| Stocks | 30/36 | €5,155 | €7,200 | +€2,045 | +39.7% |
| Amounts receivable within one year | 40/41 | €71,196 | €79,156 | +€7,960 | +11.2% |
| Trade receivables | 40 | €34,493 | €46,195 | +€11,703 | +33.9% |
| Other amounts receivable | 41 | €36,704 | €32,961 | -€3,743 | -10.2% |
| Cash at bank and in hand | 54/58 | €61,386 | €87,469 | +€26,083 | +42.5% |
| Deferred charges and accrued income | 490/1 | €7,748 | €6,356 | -€1,392 | -18.0% |
| Total equity and liabilities | 10/49 | €316,241 | €363,149 | +€46,908 | +14.8% |
| Equity | 10/15 | €188,689 | €212,302 | +€23,614 | +12.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,689 | €187,302 | +€23,614 | +14.4% |
| Amounts payable | 17/49 | €127,552 | €150,847 | +€23,294 | +18.3% |
| Amounts payable after more than one year | 17 | €36,117 | €60,289 | +€24,172 | +66.9% |
| Financial debts | 170/4 | €36,117 | €60,289 | +€24,172 | +66.9% |
| Amounts payable within one year | 42/48 | €76,882 | €71,377 | -€5,505 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €15,297 | €27,460 | +€12,163 | +79.5% |
| Financial debts | 43 | €20,907 | - | -€20,907 | |
| Credit institutions | 430/8 | €20,907 | - | -€20,907 | |
| Trade debts | 44 | €33,673 | €32,275 | -€1,398 | -4.2% |
| Suppliers | 440/4 | €33,673 | €32,275 | -€1,398 | -4.2% |
| Taxes, remuneration and social security | 45 | €2,862 | €8,625 | +€5,762 | +201.3% |
| Taxes | 450/3 | €81 | €1,015 | +€934 | +1157.3% |
| Remuneration and social security | 454/9 | €2,782 | €7,609 | +€4,828 | +173.6% |
| Other amounts payable | 47/48 | €4,141 | €3,017 | -€1,124 | -27.1% |
| Accrued charges and deferred income | 492/3 | €14,553 | €19,180 | +€4,627 | +31.8% |
| Remuneration, social security and pensions | 62 | €228,399 | €233,239 | +€4,840 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,878 | €52,211 | +€15,333 | +41.6% |
| Other operating charges | 640/8 | €8,719 | €7,077 | -€1,642 | -18.8% |
| Gross operating margin | 9900 | €280,780 | €332,031 | +€51,251 | +18.3% |
| Operating profit (loss) | 9901 | €6,784 | €39,504 | +€32,720 | +482.3% |
| Financial income | 75/76B | €2,001 | €2,482 | +€481 | +24.1% |
| Recurring financial income | 75 | €2,001 | €2,482 | +€481 | +24.1% |
| Financial charges | 65/66B | €5,315 | €7,250 | +€1,935 | +36.4% |
| Recurring financial charges | 65 | €5,315 | €7,250 | +€1,935 | +36.4% |
| Profit (loss) for the period before taxes | 9903 | €3,470 | €34,736 | +€31,266 | +901.1% |
| Income taxes | 67/77 | €3,044 | €11,123 | +€8,079 | +265.4% |
| Profit (loss) for the period | 9904 | €426 | €23,614 | +€23,188 | +5442.3% |
| Profit (loss) for the period to be appropriated | 9905 | €426 | €23,614 | +€23,188 | +5442.3% |
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.