DELADCO Consultancy: 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.
DELADCO Consultancy
Largest movements
- Current investments +€50,000
up €50,000 (+25.0%), from €200,000 to €250,000
- Cash +€27,276
up €27,276 (+40.0%), from €68,164 to €95,440
mainly Net result for the year (+€69,687) and Depreciation (+€7,576)
- Tangible fixed assets -€7,576
down €7,576 (-22.4%), from €33,814 to €26,238
of which Furniture and vehicles: -€7,300
- Reserves +€69,687
up €69,687 (+24.9%), from €280,091 to €349,779
- Other debts -€5,311
down €5,311 (-36.7%), from €14,457 to €9,147
- Tax, wage and social debts +€4,630
up €4,630 (+70.0%), from €6,610 to €11,241
- Gross operating margin +€8,508
up €8,508 (+9.3%), from €91,136 to €99,644
- Depreciation +€3,490
up €3,490 (+85.4%), from €4,086 to €7,576
- Taxes +€2,267
up €2,267 (+9.0%), from €25,180 to €27,448
- Financial income +€1,047
up €1,047 (+21.1%), from €4,956 to €6,003
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 | €316,383 | €386,177 | +€69,793 | +22.1% |
| Fixed assets | 21/28 | €33,814 | €26,238 | -€7,576 | -22.4% |
| Tangible fixed assets | 22/27 | €33,814 | €26,238 | -€7,576 | -22.4% |
| Plant, machinery and equipment | 23 | €1,254 | €978 | -€276 | -22.0% |
| Furniture and vehicles | 24 | €32,560 | €25,260 | -€7,300 | -22.4% |
| Current assets | 29/58 | €282,570 | €359,939 | +€77,369 | +27.4% |
| Amounts receivable within one year | 40/41 | €14,265 | €14,448 | +€183 | +1.3% |
| Trade receivables | 40 | €13,952 | €14,224 | +€272 | +1.9% |
| Other amounts receivable | 41 | €313 | €224 | -€89 | -28.4% |
| Current investments | 50/53 | €200,000 | €250,000 | +€50,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €68,164 | €95,440 | +€27,276 | +40.0% |
| Deferred charges and accrued income | 490/1 | €141 | €51 | -€90 | -63.7% |
| Total equity and liabilities | 10/49 | €316,383 | €386,177 | +€69,793 | +22.1% |
| Equity | 10/15 | €292,491 | €362,179 | +€69,687 | +23.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €280,091 | €349,779 | +€69,687 | +24.9% |
| Distributable reserves | 133 | €280,091 | €349,779 | +€69,687 | +24.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €23,892 | €23,998 | +€106 | +0.4% |
| Amounts payable within one year | 42/48 | €23,892 | €23,998 | +€106 | +0.4% |
| Trade debts | 44 | €2,825 | €3,611 | +€786 | +27.8% |
| Suppliers | 440/4 | €2,825 | €3,611 | +€786 | +27.8% |
| Taxes, remuneration and social security | 45 | €6,610 | €11,241 | +€4,630 | +70.0% |
| Taxes | 450/3 | €6,610 | €11,241 | +€4,630 | +70.0% |
| Other amounts payable | 47/48 | €14,457 | €9,147 | -€5,311 | -36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,086 | €7,576 | +€3,490 | +85.4% |
| Other operating charges | 640/8 | €1,007 | €781 | -€226 | -22.5% |
| Gross operating margin | 9900 | €91,136 | €99,644 | +€8,508 | +9.3% |
| Operating profit (loss) | 9901 | €86,043 | €91,288 | +€5,245 | +6.1% |
| Financial income | 75/76B | €4,956 | €6,003 | +€1,047 | +21.1% |
| Recurring financial income | 75 | €4,956 | €6,003 | +€1,047 | +21.1% |
| Financial charges | 65/66B | €169 | €156 | -€13 | -8.0% |
| Recurring financial charges | 65 | €169 | €156 | -€13 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €90,830 | €97,135 | +€6,305 | +6.9% |
| Income taxes | 67/77 | €25,180 | €27,448 | +€2,267 | +9.0% |
| Profit (loss) for the period | 9904 | €65,650 | €69,687 | +€4,038 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €65,650 | €69,687 | +€4,038 | +6.2% |
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 25 October 2026 via checked.be.