DEL CONSULT: 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.
DEL CONSULT
Largest movements
- Receivables within one year +€11,741
up €11,741 (+64.8%), from €18,116 to €29,856
of which Trade receivables: +€10,343
- Tangible fixed assets -€2,225
down €2,225 (-11.8%), from €18,933 to €16,708
of which Furniture and vehicles: -€3,880
- Cash +€1,514
up €1,514 (+47.1%), from €3,214 to €4,728
mainly Net result for the year (+€8,863) and Other debts (+€7,473)
- Other debts +€7,473
up €7,473 (+239%), from €3,125 to €10,598
- Tax, wage and social debts +€1,771
up €1,771 (+15.7%), from €11,245 to €13,015
of which Taxes: +€1,773
- Trade debts +€1,687
up €1,687 (+155%), from €1,088 to €2,775
- Profit (loss) carried forward +€563
up €563 (+2.5%), from €22,481 to €23,044
- Gross operating margin -€6,521
down €6,521 (-21.0%), from €31,021 to €24,500
- Taxes -€2,139
down €2,139 (-28.7%), from €7,460 to €5,321
- Depreciation +€1,403
up €1,403 (+25.8%), from €5,447 to €6,850
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 | €40,263 | €51,292 | +€11,030 | +27.4% |
| Fixed assets | 21/28 | €18,933 | €16,708 | -€2,225 | -11.8% |
| Tangible fixed assets | 22/27 | €18,933 | €16,708 | -€2,225 | -11.8% |
| Land and buildings | 22 | €960 | €2,615 | +€1,655 | +172% |
| Furniture and vehicles | 24 | €17,973 | €14,093 | -€3,880 | -21.6% |
| Current assets | 29/58 | €21,329 | €34,584 | +€13,255 | +62.1% |
| Amounts receivable within one year | 40/41 | €18,116 | €29,856 | +€11,741 | +64.8% |
| Trade receivables | 40 | €17,650 | €27,993 | +€10,343 | +58.6% |
| Other amounts receivable | 41 | €466 | €1,864 | +€1,398 | +300% |
| Cash at bank and in hand | 54/58 | €3,214 | €4,728 | +€1,514 | +47.1% |
| Total equity and liabilities | 10/49 | €40,263 | €51,292 | +€11,030 | +27.4% |
| Equity | 10/15 | €24,341 | €24,904 | +€563 | +2.3% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,481 | €23,044 | +€563 | +2.5% |
| Amounts payable | 17/49 | €15,922 | €26,388 | +€10,467 | +65.7% |
| Amounts payable within one year | 42/48 | €15,921 | €26,388 | +€10,467 | +65.7% |
| Current portion of amounts payable after more than one year | 42 | €463 | - | -€463 | |
| Trade debts | 44 | €1,088 | €2,775 | +€1,687 | +155% |
| Suppliers | 440/4 | €1,088 | €2,775 | +€1,687 | +155% |
| Taxes, remuneration and social security | 45 | €11,245 | €13,015 | +€1,771 | +15.7% |
| Taxes | 450/3 | €7,657 | €9,430 | +€1,773 | +23.2% |
| Remuneration and social security | 454/9 | €3,587 | €3,585 | -€2 | -0.1% |
| Other amounts payable | 47/48 | €3,125 | €10,598 | +€7,473 | +239% |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,447 | €6,850 | +€1,403 | +25.8% |
| Other operating charges | 640/8 | €2,174 | €1,998 | -€176 | -8.1% |
| Gross operating margin | 9900 | €31,021 | €24,500 | -€6,521 | -21.0% |
| Operating profit (loss) | 9901 | €23,400 | €15,653 | -€7,748 | -33.1% |
| Financial income | 75/76B | €3 | €0 | -€3 | -98.7% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -98.7% |
| Financial charges | 65/66B | €1,578 | €1,468 | -€109 | -6.9% |
| Recurring financial charges | 65 | €1,578 | €1,468 | -€109 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €21,826 | €14,184 | -€7,641 | -35.0% |
| Income taxes | 67/77 | €7,460 | €5,321 | -€2,139 | -28.7% |
| Profit (loss) for the period | 9904 | €14,366 | €8,863 | -€5,502 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,366 | €8,863 | -€5,502 | -38.3% |
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 28 October 2026 via checked.be.