DELAERE 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.
DELAERE CONSULTING
Largest movements
- Receivables within one year +€40,612
up €40,612 (+103%), from €39,382 to €79,994
of which Trade receivables: +€40,911
- Tangible fixed assets -€20,276
down €20,276 (-4.7%), from €430,030 to €409,754
of which Land and buildings: -€16,756
- Cash +€15,216
up €15,216 (+46.5%), from €32,692 to €47,908
mainly Net result for the year (+€32,013) and Depreciation (+€20,276)
- Reserves +€32,013
up €32,013 (+18.7%), from €171,500 to €203,513
of which Distributable reserves: +€32,013
- Debts after one year -€27,416
down €27,416 (-18.2%), from €150,769 to €123,353
- Trade debts +€20,020
up €20,020 (+559%), from €3,580 to €23,600
- Other debts +€12,142
up €12,142 (+9.1%), from €133,936 to €146,077
No income-statement line moved by more than 1% of the activity.
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 | €503,264 | €538,816 | +€35,552 | +7.1% |
| Fixed assets | 21/28 | €431,190 | €410,914 | -€20,276 | -4.7% |
| Tangible fixed assets | 22/27 | €430,030 | €409,754 | -€20,276 | -4.7% |
| Land and buildings | 22 | €416,918 | €400,162 | -€16,756 | -4.0% |
| Plant, machinery and equipment | 23 | €13,112 | €9,592 | -€3,520 | -26.8% |
| Financial fixed assets | 28 | €1,160 | €1,160 | = | 0.0% |
| Current assets | 29/58 | €72,074 | €127,902 | +€55,828 | +77.5% |
| Amounts receivable within one year | 40/41 | €39,382 | €79,994 | +€40,612 | +103% |
| Trade receivables | 40 | €38,720 | €79,631 | +€40,911 | +106% |
| Other amounts receivable | 41 | €662 | €363 | -€299 | -45.1% |
| Cash at bank and in hand | 54/58 | €32,692 | €47,908 | +€15,216 | +46.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €503,264 | €538,816 | +€35,552 | +7.1% |
| Equity | 10/15 | €177,700 | €209,713 | +€32,013 | +18.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €171,500 | €203,513 | +€32,013 | +18.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €171,500 | €203,513 | +€32,013 | +18.7% |
| Amounts payable | 17/49 | €325,564 | €329,103 | +€3,539 | +1.1% |
| Amounts payable after more than one year | 17 | €150,769 | €123,353 | -€27,416 | -18.2% |
| Financial debts | 170/4 | €150,769 | €123,353 | -€27,416 | -18.2% |
| Amounts payable within one year | 42/48 | €174,099 | €205,156 | +€31,057 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €28,297 | €29,644 | +€1,347 | +4.8% |
| Trade debts | 44 | €3,580 | €23,600 | +€20,020 | +559% |
| Suppliers | 440/4 | €3,580 | €23,600 | +€20,020 | +559% |
| Taxes, remuneration and social security | 45 | €8,287 | €5,835 | -€2,452 | -29.6% |
| Taxes | 450/3 | €8,287 | €5,835 | -€2,452 | -29.6% |
| Other amounts payable | 47/48 | €133,936 | €146,077 | +€12,142 | +9.1% |
| Accrued charges and deferred income | 492/3 | €695 | €594 | -€101 | -14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,276 | €20,276 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,715 | €1,665 | -€50 | -2.9% |
| Gross operating margin | 9900 | €85,262 | €85,475 | +€213 | +0.2% |
| Operating profit (loss) | 9901 | €63,271 | €63,534 | +€264 | +0.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €15,619 | €15,598 | -€22 | -0.1% |
| Recurring financial charges | 65 | €15,619 | €15,598 | -€22 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €47,651 | €47,936 | +€285 | +0.6% |
| Income taxes | 67/77 | €15,778 | €15,923 | +€145 | +0.9% |
| Profit (loss) for the period | 9904 | €31,873 | €32,013 | +€141 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,873 | €32,013 | +€141 | +0.4% |
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 25 October 2026 via checked.be.