DELTENRE & CO: 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.
DELTENRE & CO
Largest movements
- Cash -€181,033
down €181,033 (-93.6%), from €193,332 to €12,298
mainly Trade debts (-€275,213) and Debts after one year (-€159,780)
- Tangible fixed assets -€174,881
down €174,881 (-11.2%), from €1.6m to €1.4m
of which Plant, machinery and equipment: -€110,403
- Receivables within one year +€93,810
up €93,810 (+10.3%), from €908,472 to €1.0m
of which Trade receivables: +€86,441
- Trade debts -€275,213
down €275,213 (-72.8%), from €377,904 to €102,691
- Tax, wage and social debts +€232,486
up €232,486 (+66.9%), from €347,674 to €580,160
of which Remuneration and social security: +€118,171
- Debts after one year -€159,780
down €159,780 (-12.3%), from €1.3m to €1.1m
of which Other amounts payable: -€464,078
- Profit (loss) carried forward -€129,461
down €129,461 (-18.8%), from -€688,393 to -€817,854
- Other debts +€50,171
up €50,171 (+3,938%), from €1,274 to €51,445
- Financial income -€402,868
down €402,868 (-99.3%), from €405,796 to €2,928
of which Non-recurring financial income: -€401,622
- Financial charges -€270,705
down €270,705 (-86.9%), from €311,632 to €40,927
of which Non-recurring financial charges: -€253,990
- Staff costs +€170,572
up €170,572 (+19.9%), from €858,206 to €1.0m
- Gross operating margin +€46,174
up €46,174 (+3.7%), from €1.3m to €1.3m
- Taxes -€26,274
no longer reported in 2025 (was €26,274)
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,893,975 | €3,636,595 | -€257,381 | -6.6% |
| Fixed assets | 21/28 | €1,663,144 | €1,482,880 | -€180,264 | -10.8% |
| Intangible fixed assets | 21 | €98,634 | €93,251 | -€5,383 | -5.5% |
| Tangible fixed assets | 22/27 | €1,563,910 | €1,389,029 | -€174,881 | -11.2% |
| Land and buildings | 22 | €1,127,595 | €1,029,435 | -€98,160 | -8.7% |
| Plant, machinery and equipment | 23 | €353,369 | €242,966 | -€110,403 | -31.2% |
| Furniture and vehicles | 24 | €37,902 | €57,169 | +€19,267 | +50.8% |
| Leasing and similar rights | 25 | €45,044 | €59,459 | +€14,415 | +32.0% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €2,230,831 | €2,153,714 | -€77,117 | -3.5% |
| Amounts receivable after more than one year | 29 | €799,869 | €805,869 | +€6,000 | +0.8% |
| Other amounts receivable | 291 | €799,869 | €805,869 | +€6,000 | +0.8% |
| Stocks and contracts in progress | 3 | €320,572 | €318,001 | -€2,571 | -0.8% |
| Stocks | 30/36 | €320,572 | €318,001 | -€2,571 | -0.8% |
| Amounts receivable within one year | 40/41 | €908,472 | €1,002,282 | +€93,810 | +10.3% |
| Trade receivables | 40 | €860,845 | €947,287 | +€86,441 | +10.0% |
| Other amounts receivable | 41 | €47,627 | €54,995 | +€7,368 | +15.5% |
| Cash at bank and in hand | 54/58 | €193,332 | €12,298 | -€181,033 | -93.6% |
| Deferred charges and accrued income | 490/1 | €8,587 | €15,265 | +€6,678 | +77.8% |
| Total equity and liabilities | 10/49 | €3,893,975 | €3,636,595 | -€257,381 | -6.6% |
| Equity | 10/15 | €1,075,739 | €945,652 | -€130,087 | -12.1% |
| Contributions | 10/11 | €61,973 | €61,348 | -€626 | -1.0% |
| Capital | 10 | €61,973 | €61,348 | -€626 | -1.0% |
| Issued capital | 100 | €61,973 | €61,348 | -€626 | -1.0% |
| Revaluation surpluses | 12 | €1,270,711 | €1,270,711 | = | 0.0% |
| Reserves | 13 | €431,447 | €431,447 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €425,250 | €425,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€688,393 | -€817,854 | -€129,461 | -18.8% |
| Amounts payable | 17/49 | €2,818,237 | €2,690,943 | -€127,294 | -4.5% |
| Amounts payable after more than one year | 17 | €1,299,203 | €1,139,424 | -€159,780 | -12.3% |
| Financial debts | 170/4 | €22,581 | €373,241 | +€350,659 | +1,553% |
| Trade debts | 175 | €177,719 | €131,357 | -€46,361 | -26.1% |
| Other amounts payable | 178/9 | €1,098,903 | €634,825 | -€464,078 | -42.2% |
| Amounts payable within one year | 42/48 | €1,519,034 | €1,551,519 | +€32,486 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €315,494 | €292,224 | -€23,270 | -7.4% |
| Financial debts | 43 | €476,688 | €525,000 | +€48,312 | +10.1% |
| Credit institutions | 430/8 | €476,688 | €525,000 | +€48,312 | +10.1% |
| Trade debts | 44 | €377,904 | €102,691 | -€275,213 | -72.8% |
| Suppliers | 440/4 | €377,904 | €102,691 | -€275,213 | -72.8% |
| Taxes, remuneration and social security | 45 | €347,674 | €580,160 | +€232,486 | +66.9% |
| Taxes | 450/3 | €109,645 | €223,961 | +€114,316 | +104% |
| Remuneration and social security | 454/9 | €238,029 | €356,200 | +€118,171 | +49.6% |
| Other amounts payable | 47/48 | €1,274 | €51,445 | +€50,171 | +3,938% |
| Remuneration, social security and pensions | 62 | €858,206 | €1,028,778 | +€170,572 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €302,192 | €297,539 | -€4,653 | -1.5% |
| Other operating charges | 640/8 | €48,445 | €64,098 | +€15,653 | +32.3% |
| Gross operating margin | 9900 | €1,252,779 | €1,298,953 | +€46,174 | +3.7% |
| Operating profit (loss) | 9901 | €43,936 | -€91,462 | -€135,398 | |
| Financial income | 75/76B | €405,796 | €2,928 | -€402,868 | -99.3% |
| Recurring financial income | 75 | €4,174 | €2,928 | -€1,246 | -29.8% |
| Non-recurring financial income | 76B | €401,622 | - | -€401,622 | |
| Financial charges | 65/66B | €311,632 | €40,927 | -€270,705 | -86.9% |
| Recurring financial charges | 65 | €57,642 | €40,927 | -€16,715 | -29.0% |
| Non-recurring financial charges | 66B | €253,990 | - | -€253,990 | |
| Profit (loss) for the period before taxes | 9903 | €138,100 | -€129,461 | -€267,561 | |
| Income taxes | 67/77 | €26,274 | - | -€26,274 | |
| Profit (loss) for the period | 9904 | €111,826 | -€129,461 | -€241,287 | |
| Profit (loss) for the period to be appropriated | 9905 | €111,826 | -€129,461 | -€241,287 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.