DY DELTAPRACTICE: 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.
DY DELTAPRACTICE
Largest movements
- Deferred charges and accrued income -€470
down €470 (-27.6%), from €1,701 to €1,231
- Tangible fixed assets -€252
down €252 (-33.3%), from €757 to €505
- Cash -€151
down €151 (-4.0%), from €3,740 to €3,590
mainly Other debts (-€2,280) and Tax, wage and social debts (-€1,150)
- Profit (loss) carried forward +€3,286
up €3,286 (+14.6%), from -€22,566 to -€19,280
- Other debts -€2,280
down €2,280 (-40.6%), from €5,612 to €3,332
- Tax, wage and social debts -€1,150
down €1,150 (-41.1%), from €2,800 to €1,650
- Trade debts -€1,029
no longer reported in 2025 (was €1,029)
- Accrued charges and deferred income +€300
new in 2025: €300
- Gross operating margin -€4,117
down €4,117 (-39.3%), from €10,469 to €6,352
- Taxes +€284
up €284 (+20.0%), from €1,421 to €1,705
- Other operating charges +€267
up €267 (+40.8%), from €654 to €921
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 | €8,624 | €7,751 | -€873 | -10.1% |
| Fixed assets | 21/28 | €3,182 | €2,930 | -€252 | -7.9% |
| Tangible fixed assets | 22/27 | €757 | €505 | -€252 | -33.3% |
| Land and buildings | 22 | €757 | €505 | -€252 | -33.3% |
| Financial fixed assets | 28 | €2,425 | €2,425 | = | 0.0% |
| Current assets | 29/58 | €5,441 | €4,821 | -€621 | -11.4% |
| Cash at bank and in hand | 54/58 | €3,740 | €3,590 | -€151 | -4.0% |
| Deferred charges and accrued income | 490/1 | €1,701 | €1,231 | -€470 | -27.6% |
| Total equity and liabilities | 10/49 | €8,624 | €7,751 | -€873 | -10.1% |
| Equity | 10/15 | -€818 | €2,469 | +€3,286 | |
| Contributions | 10/11 | €13,200 | €13,200 | = | 0.0% |
| Reserves | 13 | €8,549 | €8,549 | = | 0.0% |
| 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 | €6,689 | €6,689 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,566 | -€19,280 | +€3,286 | +14.6% |
| Amounts payable | 17/49 | €9,441 | €5,282 | -€4,159 | -44.1% |
| Amounts payable within one year | 42/48 | €9,441 | €4,982 | -€4,459 | -47.2% |
| Trade debts | 44 | €1,029 | - | -€1,029 | |
| Suppliers | 440/4 | €1,029 | - | -€1,029 | |
| Taxes, remuneration and social security | 45 | €2,800 | €1,650 | -€1,150 | -41.1% |
| Taxes | 450/3 | €2,800 | €1,650 | -€1,150 | -41.1% |
| Other amounts payable | 47/48 | €5,612 | €3,332 | -€2,280 | -40.6% |
| Accrued charges and deferred income | 492/3 | - | €300 | +€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €252 | €252 | = | 0.0% |
| Other operating charges | 640/8 | €654 | €921 | +€267 | +40.8% |
| Gross operating margin | 9900 | €10,469 | €6,352 | -€4,117 | -39.3% |
| Operating profit (loss) | 9901 | €9,563 | €5,179 | -€4,384 | -45.8% |
| Financial income | 75/76B | €14 | €4 | -€10 | -72.8% |
| Recurring financial income | 75 | €14 | €4 | -€10 | -72.8% |
| Financial charges | 65/66B | €286 | €191 | -€94 | -33.1% |
| Recurring financial charges | 65 | €286 | €191 | -€94 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | €9,291 | €4,991 | -€4,300 | -46.3% |
| Income taxes | 67/77 | €1,421 | €1,705 | +€284 | +20.0% |
| Profit (loss) for the period | 9904 | €7,870 | €3,286 | -€4,584 | -58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,870 | €3,286 | -€4,584 | -58.2% |
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 27 October 2026 via checked.be.