Delaey 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.
Delaey Consult
Largest movements
- Current investments +€49,355
up €49,355 (+80.6%), from €61,213 to €110,568
- Receivables within one year +€4,127
up €4,127 (+33.2%), from €12,447 to €16,574
- Tangible fixed assets +€1,922
up €1,922 (+104%), from €1,847 to €3,769
- Profit (loss) carried forward +€52,719
up €52,719 (+101%), from €52,021 to €104,740
- Trade debts +€1,972
new in 2025: €1,972
- Gross operating margin +€2,358
up €2,358 (+3.5%), from €67,353 to €69,711
- Depreciation +€802
up €802 (+156%), from €516 to €1,318
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,859 | €131,160 | +€55,301 | +72.9% |
| Fixed assets | 21/28 | €1,847 | €3,769 | +€1,922 | +104% |
| Tangible fixed assets | 22/27 | €1,847 | €3,769 | +€1,922 | +104% |
| Furniture and vehicles | 24 | €1,847 | €3,769 | +€1,922 | +104% |
| Current assets | 29/58 | €74,012 | €127,391 | +€53,379 | +72.1% |
| Amounts receivable within one year | 40/41 | €12,447 | €16,574 | +€4,127 | +33.2% |
| Trade receivables | 40 | €12,447 | €16,574 | +€4,127 | +33.2% |
| Current investments | 50/53 | €61,213 | €110,568 | +€49,355 | +80.6% |
| Deferred charges and accrued income | 490/1 | €352 | €249 | -€103 | -29.4% |
| Total equity and liabilities | 10/49 | €75,859 | €131,160 | +€55,301 | +72.9% |
| Equity | 10/15 | €55,021 | €107,740 | +€52,719 | +95.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,021 | €104,740 | +€52,719 | +101% |
| Amounts payable | 17/49 | €20,838 | €23,420 | +€2,582 | +12.4% |
| Amounts payable within one year | 42/48 | €20,838 | €23,420 | +€2,582 | +12.4% |
| Trade debts | 44 | - | €1,972 | +€1,972 | |
| Suppliers | 440/4 | - | €1,972 | +€1,972 | |
| Taxes, remuneration and social security | 45 | €20,638 | €21,116 | +€478 | +2.3% |
| Taxes | 450/3 | €20,638 | €21,116 | +€478 | +2.3% |
| Other amounts payable | 47/48 | €200 | €332 | +€132 | +66.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €516 | €1,318 | +€802 | +156% |
| Other operating charges | 640/8 | €931 | €1,511 | +€580 | +62.3% |
| Gross operating margin | 9900 | €67,353 | €69,711 | +€2,358 | +3.5% |
| Operating profit (loss) | 9901 | €65,907 | €66,883 | +€977 | +1.5% |
| Financial income | 75/76B | - | €413 | +€413 | |
| Recurring financial income | 75 | - | €413 | +€413 | |
| Financial charges | 65/66B | €5 | €46 | +€41 | +903% |
| Recurring financial charges | 65 | €5 | €46 | +€41 | +903% |
| Profit (loss) for the period before taxes | 9903 | €65,902 | €67,250 | +€1,348 | +2.0% |
| Income taxes | 67/77 | €13,881 | €14,531 | +€650 | +4.7% |
| Profit (loss) for the period | 9904 | €52,021 | €52,719 | +€699 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,021 | €52,719 | +€699 | +1.3% |
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 29 October 2026 via checked.be.