DELTECHNICS: 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.
DELTECHNICS
Largest movements
- Cash +€34,003
up €34,003 (+5.9%), from €572,803 to €606,806
mainly Receivables within one year (+€19,373) and Net result for the year (+€11,446)
- Receivables within one year -€19,373
down €19,373 (-79.9%), from €24,254 to €4,881
of which Other amounts receivable: -€21,992
- Reserves +€11,446
up €11,446 (+7.5%), from €153,594 to €165,041
of which Distributable reserves: +€11,446
- Trade debts -€10,388
down €10,388 (-50.8%), from €20,437 to €10,049
- Gross operating margin +€10,232
up €10,232 (+137.9%), from €7,418 to €17,650
- Taxes -€4,556
down €4,556 (-52.4%), from €8,693 to €4,137
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 | €799,176 | €812,060 | +€12,884 | +1.6% |
| Fixed assets | 21/28 | €1,358 | - | -€1,358 | |
| Tangible fixed assets | 22/27 | €1,358 | - | -€1,358 | |
| Plant, machinery and equipment | 23 | €1,358 | - | -€1,358 | |
| Current assets | 29/58 | €797,818 | €812,060 | +€14,242 | +1.8% |
| Amounts receivable within one year | 40/41 | €24,254 | €4,881 | -€19,373 | -79.9% |
| Trade receivables | 40 | €2,262 | €4,881 | +€2,619 | +115.8% |
| Other amounts receivable | 41 | €21,992 | - | -€21,992 | |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €572,803 | €606,806 | +€34,003 | +5.9% |
| Deferred charges and accrued income | 490/1 | €760 | €372 | -€388 | -51.0% |
| Total equity and liabilities | 10/49 | €799,176 | €812,060 | +€12,884 | +1.6% |
| Equity | 10/15 | €774,070 | €785,517 | +€11,446 | +1.5% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Reserves | 13 | €153,594 | €165,041 | +€11,446 | +7.5% |
| Non-distributable reserves | 130/1 | €11,000 | €11,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,000 | €11,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,105 | €12,105 | = | 0.0% |
| Distributable reserves | 133 | €130,489 | €141,935 | +€11,446 | +8.8% |
| Profit (loss) carried forward | 14 | €510,476 | €510,476 | = | 0.0% |
| Amounts payable | 17/49 | €25,106 | €26,543 | +€1,437 | +5.7% |
| Amounts payable within one year | 42/48 | €25,106 | €26,543 | +€1,437 | +5.7% |
| Trade debts | 44 | €20,437 | €10,049 | -€10,388 | -50.8% |
| Suppliers | 440/4 | €20,437 | €10,049 | -€10,388 | -50.8% |
| Advances received on contracts in progress | 46 | - | €6,728 | +€6,728 | |
| Taxes, remuneration and social security | 45 | - | €5,261 | +€5,261 | |
| Taxes | 450/3 | - | €5,261 | +€5,261 | |
| Other amounts payable | 47/48 | €4,669 | €4,504 | -€165 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,358 | €1,358 | -€0 | 0.0% |
| Other operating charges | 640/8 | €624 | €521 | -€103 | -16.5% |
| Operating charges capitalised as restructuring costs | 649 | €0 | - | = | |
| Gross operating margin | 9900 | €7,418 | €17,650 | +€10,232 | +137.9% |
| Operating profit (loss) | 9901 | €5,435 | €15,771 | +€10,335 | +190.1% |
| Financial income | 75/76B | €22 | €4 | -€19 | -84.0% |
| Recurring financial income | 75 | €22 | €4 | -€19 | -84.0% |
| Financial charges | 65/66B | €162 | €190 | +€28 | +17.6% |
| Recurring financial charges | 65 | €162 | €190 | +€28 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €5,295 | €15,584 | +€10,288 | +194.3% |
| Income taxes | 67/77 | €8,693 | €4,137 | -€4,556 | -52.4% |
| Profit (loss) for the period | 9904 | -€3,398 | €11,446 | +€14,844 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,398 | €11,446 | +€14,844 |
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 6 October 2026 via checked.be.