DALTOM CONSULTING: 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.
DALTOM CONSULTING
Largest movements
- Tangible fixed assets +€67,220
up €67,220 (+463%), from €14,503 to €81,723
- Cash -€52,936
down €52,936 (-17.1%), from €310,204 to €257,269
mainly Investment in fixed assets (net) (-€73,967) and Receivables within one year (-€31,136)
- Receivables within one year +€31,136
up €31,136 (+411%), from €7,584 to €38,720
of which Trade receivables: +€38,720
- Debts after one year +€41,538
new in 2025: €41,538
- Other debts -€15,653
down €15,653 (-34.2%), from €45,711 to €30,058
- Current portion of long-term debt +€13,367
new in 2025: €13,367
- Trade debts +€7,863
up €7,863 (+123%), from €6,368 to €14,231
- Gross operating margin -€57,204
down €57,204 (-84.0%), from €68,110 to €10,906
- Taxes -€11,532
down €11,532 (-76.5%), from €15,077 to €3,545
- Depreciation +€2,283
up €2,283 (+51.1%), from €4,464 to €6,747
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 | €346,776 | €391,100 | +€44,324 | +12.8% |
| Fixed assets | 21/28 | €14,503 | €81,723 | +€67,220 | +463% |
| Tangible fixed assets | 22/27 | €14,503 | €81,723 | +€67,220 | +463% |
| Furniture and vehicles | 24 | €14,503 | €81,723 | +€67,220 | +463% |
| Current assets | 29/58 | €332,274 | €309,378 | -€22,896 | -6.9% |
| Amounts receivable within one year | 40/41 | €7,584 | €38,720 | +€31,136 | +411% |
| Trade receivables | 40 | €0 | €38,720 | +€38,720 | |
| Other amounts receivable | 41 | €7,584 | €0 | -€7,584 | -100% |
| Current investments | 50/53 | €12,194 | €11,877 | -€317 | -2.6% |
| Cash at bank and in hand | 54/58 | €310,204 | €257,269 | -€52,936 | -17.1% |
| Deferred charges and accrued income | 490/1 | €2,292 | €1,512 | -€780 | -34.0% |
| Total equity and liabilities | 10/49 | €346,776 | €391,100 | +€44,324 | +12.8% |
| Equity | 10/15 | €287,335 | €285,802 | -€1,533 | -0.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €266,875 | €266,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €266,875 | €266,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€1,533 | -€1,533 | |
| Amounts payable | 17/49 | €59,441 | €105,298 | +€45,857 | +77.1% |
| Amounts payable after more than one year | 17 | - | €41,538 | +€41,538 | |
| Financial debts | 170/4 | - | €41,538 | +€41,538 | |
| Amounts payable within one year | 42/48 | €59,368 | €63,760 | +€4,392 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | - | €13,367 | +€13,367 | |
| Trade debts | 44 | €6,368 | €14,231 | +€7,863 | +123% |
| Suppliers | 440/4 | €6,368 | €14,231 | +€7,863 | +123% |
| Taxes, remuneration and social security | 45 | €7,289 | €6,104 | -€1,185 | -16.3% |
| Taxes | 450/3 | €7,289 | €6,104 | -€1,185 | -16.3% |
| Other amounts payable | 47/48 | €45,711 | €30,058 | -€15,653 | -34.2% |
| Accrued charges and deferred income | 492/3 | €73 | €0 | -€73 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,464 | €6,747 | +€2,283 | +51.1% |
| Other operating charges | 640/8 | €949 | €1,183 | +€233 | +24.6% |
| Gross operating margin | 9900 | €68,110 | €10,906 | -€57,204 | -84.0% |
| Operating profit (loss) | 9901 | €62,697 | €2,977 | -€59,720 | -95.3% |
| Financial income | 75/76B | €880 | €1,274 | +€394 | +44.8% |
| Recurring financial income | 75 | €880 | €1,274 | +€394 | +44.8% |
| Financial charges | 65/66B | €2,789 | €2,239 | -€550 | -19.7% |
| Recurring financial charges | 65 | €2,789 | €2,239 | -€550 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €60,788 | €2,012 | -€58,776 | -96.7% |
| Income taxes | 67/77 | €15,077 | €3,545 | -€11,532 | -76.5% |
| Profit (loss) for the period | 9904 | €45,711 | -€1,533 | -€47,244 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,711 | -€1,533 | -€47,244 |
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 17 October 2026 via checked.be.