DELTOUR CONSTRUCT: 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.
DELTOUR CONSTRUCT
Largest movements
- Tangible fixed assets +€50,936
up €50,936 (+421.3%), from €12,092 to €63,028
of which Leasing and similar rights: +€58,412
- Receivables within one year -€9,700
down €9,700 (-19.6%), from €49,368 to €39,668
of which Trade receivables: -€5,990
- Cash +€3,147
up €3,147 (+6.4%), from €48,815 to €51,962
mainly Debts after one year (+€32,856) and Net result for the year (+€12,632)
- Debts after one year +€32,856
new in 2025: €32,856
- Reserves +€10,000
up €10,000 (+12.8%), from €77,860 to €87,860
of which Distributable reserves: +€10,000
- Trade debts -€2,916
down €2,916 (-48.3%), from €6,035 to €3,118
- Profit (loss) carried forward +€2,632
up €2,632 (+41.4%), from €6,361 to €8,993
- Purchases and services +€93,622
new in 2025: €93,622
- Gross operating margin +€11,517
up €11,517 (+46.9%), from €24,563 to €36,080
- Other operating charges +€3,061
up €3,061 (+447.0%), from €685 to €3,746
- Taxes +€2,145
up €2,145 (+75.5%), from €2,841 to €4,986
- Financial charges +€1,870
up €1,870 (+260.5%), from €718 to €2,588
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 | €112,522 | €155,564 | +€43,041 | +38.3% |
| Fixed assets | 21/28 | €12,092 | €63,028 | +€50,936 | +421.3% |
| Tangible fixed assets | 22/27 | €12,092 | €63,028 | +€50,936 | +421.3% |
| Land and buildings | 22 | €1,050 | €788 | -€263 | -25.0% |
| Plant, machinery and equipment | 23 | €3,164 | €1,716 | -€1,448 | -45.8% |
| Furniture and vehicles | 24 | €7,877 | €2,112 | -€5,765 | -73.2% |
| Leasing and similar rights | 25 | - | €58,412 | +€58,412 | |
| Current assets | 29/58 | €100,431 | €92,536 | -€7,895 | -7.9% |
| Stocks and contracts in progress | 3 | €1,250 | - | -€1,250 | |
| Contracts in progress | 37 | €1,250 | - | -€1,250 | |
| Amounts receivable within one year | 40/41 | €49,368 | €39,668 | -€9,700 | -19.6% |
| Trade receivables | 40 | €7,965 | €1,975 | -€5,990 | -75.2% |
| Other amounts receivable | 41 | €41,403 | €37,693 | -€3,710 | -9.0% |
| Cash at bank and in hand | 54/58 | €48,815 | €51,962 | +€3,147 | +6.4% |
| Deferred charges and accrued income | 490/1 | €998 | €906 | -€92 | -9.3% |
| Total equity and liabilities | 10/49 | €112,522 | €155,564 | +€43,041 | +38.3% |
| Equity | 10/15 | €90,421 | €103,053 | +€12,632 | +14.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €77,860 | €87,860 | +€10,000 | +12.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €76,000 | €86,000 | +€10,000 | +13.2% |
| Profit (loss) carried forward | 14 | €6,361 | €8,993 | +€2,632 | +41.4% |
| Amounts payable | 17/49 | €22,101 | €52,510 | +€30,409 | +137.6% |
| Amounts payable after more than one year | 17 | - | €32,856 | +€32,856 | |
| Financial debts | 170/4 | - | €32,856 | +€32,856 | |
| Amounts payable within one year | 42/48 | €22,101 | €19,654 | -€2,447 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €9,820 | €8,921 | -€900 | -9.2% |
| Trade debts | 44 | €6,035 | €3,118 | -€2,916 | -48.3% |
| Suppliers | 440/4 | €6,035 | €3,118 | -€2,916 | -48.3% |
| Taxes, remuneration and social security | 45 | €6,246 | €7,615 | +€1,369 | +21.9% |
| Taxes | 450/3 | €6,056 | €7,556 | +€1,500 | +24.8% |
| Remuneration and social security | 454/9 | €190 | €59 | -€131 | -68.9% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €93,622 | +€93,622 | |
| Remuneration, social security and pensions | 62 | - | €1,086 | +€1,086 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,557 | €12,107 | +€1,550 | +14.7% |
| Other operating charges | 640/8 | €685 | €3,746 | +€3,061 | +447.0% |
| Gross operating margin | 9900 | €24,563 | €36,080 | +€11,517 | +46.9% |
| Operating profit (loss) | 9901 | €13,321 | €19,141 | +€5,820 | +43.7% |
| Financial income | 75/76B | €1,051 | €1,064 | +€13 | +1.2% |
| Recurring financial income | 75 | €1,051 | €1,064 | +€13 | +1.2% |
| Financial charges | 65/66B | €718 | €2,588 | +€1,870 | +260.5% |
| Recurring financial charges | 65 | €718 | €2,588 | +€1,870 | +260.5% |
| Profit (loss) for the period before taxes | 9903 | €13,655 | €17,618 | +€3,963 | +29.0% |
| Income taxes | 67/77 | €2,841 | €4,986 | +€2,145 | +75.5% |
| Profit (loss) for the period | 9904 | €10,814 | €12,632 | +€1,818 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,814 | €12,632 | +€1,818 | +16.8% |
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 3 October 2026 via checked.be.