DEL SUR 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 SUR CONSULTING
Largest movements
- Receivables within one year -€832
down €832 (-3.2%), from €26,355 to €25,522
- Cash +€832
up €832 (+18.1%), from €4,607 to €5,439
mainly Receivables within one year (+€832) and Trade debts (+€345)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€13,772
down €13,772, from €13,427 to -€345
- Other operating charges -€4,212
no longer reported in 2025 (was €4,212)
- Taxes -€2,726
no longer reported in 2025 (was €2,726)
- Financial income -€1,663
no longer reported in 2025 (was €1,663)
- Financial charges -€1,180
no longer reported in 2025 (was €1,180)
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 | €40,961 | €40,961 | = | 0.0% |
| Fixed assets | 21/28 | €10,000 | €10,000 | = | 0.0% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €30,961 | €30,961 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,355 | €25,522 | -€832 | -3.2% |
| Other amounts receivable | 41 | €26,355 | €25,522 | -€832 | -3.2% |
| Cash at bank and in hand | 54/58 | €4,607 | €5,439 | +€832 | +18.1% |
| Total equity and liabilities | 10/49 | €40,961 | €40,961 | = | 0.0% |
| Equity | 10/15 | €27,617 | €27,272 | -€345 | -1.2% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,117 | €23,772 | -€345 | -1.4% |
| Amounts payable | 17/49 | €13,344 | €13,689 | +€345 | +2.6% |
| Amounts payable within one year | 42/48 | €13,344 | €13,689 | +€345 | +2.6% |
| Trade debts | 44 | - | €345 | +€345 | |
| Suppliers | 440/4 | - | €345 | +€345 | |
| Taxes, remuneration and social security | 45 | €13,344 | €13,344 | = | 0.0% |
| Taxes | 450/3 | €13,344 | €13,344 | = | 0.0% |
| Other operating charges | 640/8 | €4,212 | - | -€4,212 | |
| Gross operating margin | 9900 | €13,427 | -€345 | -€13,772 | |
| Operating profit (loss) | 9901 | €9,215 | -€345 | -€9,560 | |
| Financial income | 75/76B | €1,663 | - | -€1,663 | |
| Recurring financial income | 75 | €1,663 | - | -€1,663 | |
| Financial charges | 65/66B | €1,180 | - | -€1,180 | |
| Recurring financial charges | 65 | €1,180 | - | -€1,180 | |
| Profit (loss) for the period before taxes | 9903 | €9,698 | -€345 | -€10,043 | |
| Income taxes | 67/77 | €2,726 | - | -€2,726 | |
| Profit (loss) for the period | 9904 | €6,973 | -€345 | -€7,318 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,973 | -€345 | -€7,318 |
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 26 October 2026 via checked.be.