DEL 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.
DEL CONSULTING
Largest movements
- Cash +€78,894
new in 2025: €78,894
mainly Current investments (+€49,648) and Receivables within one year (+€24,717)
- Current investments -€49,648
no longer reported in 2025 (was €49,648)
- Receivables within one year -€24,717
down €24,717 (-89.3%), from €27,665 to €2,948
- Tangible fixed assets +€17,550
up €17,550 (+388%), from €4,526 to €22,075
of which Furniture and vehicles: +€17,933
- Deferred charges and accrued income +€11,861
new in 2025: €11,861
- Debts after one year +€11,341
new in 2025: €11,341
- Reserves +€10,000
up €10,000 (+20.4%), from €49,000 to €59,000
- Trade debts +€8,218
up €8,218 (+163%), from €5,057 to €13,275
- Current portion of long-term debt +€6,866
new in 2025: €6,866
- Other debts -€3,695
down €3,695 (-96.1%), from €3,846 to €151
- Gross operating margin +€6,921
up €6,921 (+44.9%), from €15,409 to €22,330
- Depreciation +€3,431
up €3,431 (+144%), from €2,381 to €5,812
- Other operating charges +€882
up €882 (+144%), from €611 to €1,494
- Taxes +€810
up €810 (+27.5%), from €2,944 to €3,754
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 | €81,995 | €115,778 | +€33,784 | +41.2% |
| Formation expenses | 20 | €157 | €0 | -€157 | -100% |
| Fixed assets | 21/28 | €4,526 | €22,075 | +€17,550 | +388% |
| Tangible fixed assets | 22/27 | €4,526 | €22,075 | +€17,550 | +388% |
| Furniture and vehicles | 24 | €2,840 | €20,772 | +€17,933 | +632% |
| Other tangible fixed assets | 26 | €1,686 | €1,303 | -€383 | -22.7% |
| Current assets | 29/58 | €77,313 | €93,703 | +€16,390 | +21.2% |
| Amounts receivable within one year | 40/41 | €27,665 | €2,948 | -€24,717 | -89.3% |
| Trade receivables | 40 | €27,665 | €2,948 | -€24,717 | -89.3% |
| Current investments | 50/53 | €49,648 | - | -€49,648 | |
| Cash at bank and in hand | 54/58 | - | €78,894 | +€78,894 | |
| Deferred charges and accrued income | 490/1 | - | €11,861 | +€11,861 | |
| Total equity and liabilities | 10/49 | €81,995 | €115,778 | +€33,784 | +41.2% |
| Equity | 10/15 | €52,714 | €62,549 | +€9,835 | +18.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €49,000 | €59,000 | +€10,000 | +20.4% |
| Distributable reserves | 133 | €49,000 | €59,000 | +€10,000 | +20.4% |
| Profit (loss) carried forward | 14 | €714 | €549 | -€165 | -23.1% |
| Amounts payable | 17/49 | €29,281 | €53,229 | +€23,948 | +81.8% |
| Amounts payable after more than one year | 17 | - | €11,341 | +€11,341 | |
| Financial debts | 170/4 | - | €11,341 | +€11,341 | |
| Amounts payable within one year | 42/48 | €29,281 | €41,888 | +€12,607 | +43.1% |
| Current portion of amounts payable after more than one year | 42 | - | €6,866 | +€6,866 | |
| Trade debts | 44 | €5,057 | €13,275 | +€8,218 | +163% |
| Suppliers | 440/4 | €5,057 | €13,275 | +€8,218 | +163% |
| Taxes, remuneration and social security | 45 | €20,377 | €21,596 | +€1,219 | +6.0% |
| Taxes | 450/3 | €19,605 | €14,717 | -€4,889 | -24.9% |
| Remuneration and social security | 454/9 | €772 | €6,879 | +€6,108 | +791% |
| Other amounts payable | 47/48 | €3,846 | €151 | -€3,695 | -96.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,381 | €5,812 | +€3,431 | +144% |
| Other operating charges | 640/8 | €611 | €1,494 | +€882 | +144% |
| Gross operating margin | 9900 | €15,409 | €22,330 | +€6,921 | +44.9% |
| Operating profit (loss) | 9901 | €12,416 | €15,024 | +€2,608 | +21.0% |
| Financial income | 75/76B | €24 | €152 | +€128 | +531% |
| Recurring financial income | 75 | €24 | €152 | +€128 | +531% |
| Financial charges | 65/66B | €1,594 | €1,587 | -€7 | -0.4% |
| Recurring financial charges | 65 | €1,594 | €1,587 | -€7 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €10,847 | €13,589 | +€2,742 | +25.3% |
| Income taxes | 67/77 | €2,944 | €3,754 | +€810 | +27.5% |
| Profit (loss) for the period | 9904 | €7,903 | €9,835 | +€1,932 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,903 | €9,835 | +€1,932 | +24.5% |
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 16 October 2026 via checked.be.