DELVA TECHNICS: 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.
DELVA TECHNICS
Largest movements
- Receivables within one year +€12,639
up €12,639 (+30.6%), from €41,269 to €53,908
of which Trade receivables: +€8,772
- Tangible fixed assets +€4,960
up €4,960 (+101.9%), from €4,866 to €9,826
- Reserves +€22,063
up €22,063 (+87.5%), from €25,228 to €47,291
- Short-term financial debts -€5,020
down €5,020 (-100.0%), from €5,020 to €0
- Trade debts +€2,536
up €2,536 (+218.3%), from €1,162 to €3,698
- Tax, wage and social debts -€1,509
down €1,509 (-10.3%), from €14,582 to €13,073
of which Taxes: -€4,693
- Depreciation +€2,230
up €2,230 (+1789.7%), from €125 to €2,354
- Gross operating margin -€1,681
down €1,681 (-4.6%), from €36,641 to €34,960
- Financial income +€773
up €773 (+1015.5%), from €76 to €849
- Financial charges +€768
up €768 (+52.8%), from €1,455 to €2,223
- Taxes -€746
down €746 (-7.7%), from €9,729 to €8,983
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 | €48,492 | €66,562 | +€18,069 | +37.3% |
| Fixed assets | 21/28 | €4,866 | €9,826 | +€4,960 | +101.9% |
| Tangible fixed assets | 22/27 | €4,866 | €9,826 | +€4,960 | +101.9% |
| Plant, machinery and equipment | 23 | - | €1,056 | +€1,056 | |
| Furniture and vehicles | 24 | €4,866 | €6,439 | +€1,573 | +32.3% |
| Other tangible fixed assets | 26 | - | €2,331 | +€2,331 | |
| Current assets | 29/58 | €43,626 | €56,736 | +€13,110 | +30.0% |
| Amounts receivable within one year | 40/41 | €41,269 | €53,908 | +€12,639 | +30.6% |
| Trade receivables | 40 | €36,386 | €45,159 | +€8,772 | +24.1% |
| Other amounts receivable | 41 | €4,883 | €8,749 | +€3,867 | +79.2% |
| Cash at bank and in hand | 54/58 | - | €389 | +€389 | |
| Deferred charges and accrued income | 490/1 | €2,357 | €2,439 | +€82 | +3.5% |
| Total equity and liabilities | 10/49 | €48,492 | €66,562 | +€18,069 | +37.3% |
| Equity | 10/15 | €27,728 | €49,791 | +€22,063 | +79.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €25,228 | €47,291 | +€22,063 | +87.5% |
| Distributable reserves | 133 | €25,228 | €47,291 | +€22,063 | +87.5% |
| Amounts payable | 17/49 | €20,764 | €16,770 | -€3,993 | -19.2% |
| Amounts payable within one year | 42/48 | €20,764 | €16,770 | -€3,993 | -19.2% |
| Financial debts | 43 | €5,020 | €0 | -€5,020 | -100.0% |
| Credit institutions | 430/8 | €5,020 | €0 | -€5,020 | -100.0% |
| Trade debts | 44 | €1,162 | €3,698 | +€2,536 | +218.3% |
| Suppliers | 440/4 | €1,162 | €3,698 | +€2,536 | +218.3% |
| Taxes, remuneration and social security | 45 | €14,582 | €13,073 | -€1,509 | -10.3% |
| Taxes | 450/3 | €14,582 | €9,889 | -€4,693 | -32.2% |
| Remuneration and social security | 454/9 | - | €3,184 | +€3,184 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125 | €2,354 | +€2,230 | +1789.7% |
| Other operating charges | 640/8 | €180 | €186 | +€6 | +3.1% |
| Gross operating margin | 9900 | €36,641 | €34,960 | -€1,681 | -4.6% |
| Operating profit (loss) | 9901 | €36,336 | €32,420 | -€3,916 | -10.8% |
| Financial income | 75/76B | €76 | €849 | +€773 | +1015.5% |
| Recurring financial income | 75 | €76 | €849 | +€773 | +1015.5% |
| Financial charges | 65/66B | €1,455 | €2,223 | +€768 | +52.8% |
| Recurring financial charges | 65 | €1,455 | €2,223 | +€768 | +52.8% |
| Profit (loss) for the period before taxes | 9903 | €34,957 | €31,046 | -€3,911 | -11.2% |
| Income taxes | 67/77 | €9,729 | €8,983 | -€746 | -7.7% |
| Profit (loss) for the period | 9904 | €25,228 | €22,063 | -€3,166 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,228 | €22,063 | -€3,166 | -12.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.