DELTIS ENGINEERING: 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.
DELTIS ENGINEERING
Largest movements
- Cash +€30,695
up €30,695 (+47.8%), from €64,182 to €94,877
mainly Net result for the year (+€34,613) and Depreciation (+€4,157)
- Tangible fixed assets -€3,043
down €3,043 (-48.2%), from €6,309 to €3,267
of which Furniture and vehicles: -€2,889
- Reserves +€34,613
up €34,613 (+66.4%), from €52,111 to €86,724
- Other debts -€5,709
down €5,709 (-55.6%), from €10,271 to €4,562
- Tax, wage and social debts -€2,102
down €2,102 (-48.7%), from €4,319 to €2,217
- Gross operating margin +€42,113
up €42,113 (+822.8%), from €5,119 to €47,232
- Taxes +€8,263
up €8,263 (+6455.5%), from €128 to €8,391
- Depreciation -€4,285
down €4,285 (-50.8%), from €8,442 to €4,157
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 | €85,676 | €113,592 | +€27,916 | +32.6% |
| Fixed assets | 21/28 | €6,367 | €3,324 | -€3,043 | -47.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €6,309 | €3,267 | -€3,043 | -48.2% |
| Furniture and vehicles | 24 | €6,156 | €3,267 | -€2,889 | -46.9% |
| Other tangible fixed assets | 26 | €153 | €0 | -€153 | -100.0% |
| Financial fixed assets | 28 | €57 | €57 | = | 0.0% |
| Current assets | 29/58 | €79,309 | €110,268 | +€30,959 | +39.0% |
| Amounts receivable within one year | 40/41 | €12,300 | €12,482 | +€181 | +1.5% |
| Trade receivables | 40 | €10,890 | €11,787 | +€897 | +8.2% |
| Other amounts receivable | 41 | €1,410 | €695 | -€716 | -50.7% |
| Cash at bank and in hand | 54/58 | €64,182 | €94,877 | +€30,695 | +47.8% |
| Deferred charges and accrued income | 490/1 | €2,827 | €2,909 | +€82 | +2.9% |
| Total equity and liabilities | 10/49 | €85,676 | €113,592 | +€27,916 | +32.6% |
| Equity | 10/15 | €70,703 | €105,316 | +€34,613 | +49.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €52,111 | €86,724 | +€34,613 | +66.4% |
| Distributable reserves | 133 | €52,111 | €86,724 | +€34,613 | +66.4% |
| Amounts payable | 17/49 | €14,972 | €8,276 | -€6,697 | -44.7% |
| Amounts payable within one year | 42/48 | €14,972 | €8,276 | -€6,697 | -44.7% |
| Trade debts | 44 | €382 | €1,496 | +€1,114 | +291.7% |
| Suppliers | 440/4 | €382 | €1,496 | +€1,114 | +291.7% |
| Taxes, remuneration and social security | 45 | €4,319 | €2,217 | -€2,102 | -48.7% |
| Taxes | 450/3 | €4,319 | €2,217 | -€2,102 | -48.7% |
| Other amounts payable | 47/48 | €10,271 | €4,562 | -€5,709 | -55.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,442 | €4,157 | -€4,285 | -50.8% |
| Other operating charges | 640/8 | €279 | €291 | +€12 | +4.2% |
| Gross operating margin | 9900 | €5,119 | €47,232 | +€42,113 | +822.8% |
| Operating profit (loss) | 9901 | -€3,603 | €42,784 | +€46,387 | |
| Financial income | 75/76B | €128 | €287 | +€159 | +124.3% |
| Recurring financial income | 75 | €128 | €287 | +€159 | +124.3% |
| Financial charges | 65/66B | €69 | €66 | -€3 | -3.9% |
| Recurring financial charges | 65 | €69 | €66 | -€3 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,544 | €43,004 | +€46,548 | |
| Income taxes | 67/77 | €128 | €8,391 | +€8,263 | +6455.5% |
| Profit (loss) for the period | 9904 | -€3,672 | €34,613 | +€38,285 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,672 | €34,613 | +€38,285 |
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 9 October 2026 via checked.be.