DELAN 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.
DELAN CONSULT
Largest movements
- Receivables within one year +€61,240
up €61,240 (+75.1%), from €81,597 to €142,837
of which Other amounts receivable: +€55,036
- Cash -€19,571
down €19,571 (-36.5%), from €53,585 to €34,014
mainly Receivables within one year (-€61,240) and Debts after one year (-€20,196)
- Tangible fixed assets -€15,810
down €15,810 (-8.6%), from €184,915 to €169,105
of which Land and buildings: -€8,043
- Reserves +€57,963
up €57,963 (+29.4%), from €197,241 to €255,204
of which Distributable reserves: +€57,963
- Debts after one year -€20,196
down €20,196 (-34.9%), from €57,914 to €37,718
- Tax, wage and social debts -€11,920
down €11,920 (-37.3%), from €31,920 to €20,000
- Gross operating margin -€32,279
down €32,279 (-24.4%), from €132,276 to €99,997
- Taxes -€7,792
down €7,792 (-28.2%), from €27,663 to €19,872
- Depreciation +€4,333
up €4,333 (+37.8%), from €11,477 to €15,810
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 | €330,820 | €357,131 | +€26,311 | +8.0% |
| Fixed assets | 21/28 | €184,915 | €169,105 | -€15,810 | -8.6% |
| Tangible fixed assets | 22/27 | €184,915 | €169,105 | -€15,810 | -8.6% |
| Land and buildings | 22 | €150,536 | €142,493 | -€8,043 | -5.3% |
| Furniture and vehicles | 24 | €34,379 | €26,612 | -€7,768 | -22.6% |
| Current assets | 29/58 | €145,905 | €188,026 | +€42,122 | +28.9% |
| Amounts receivable within one year | 40/41 | €81,597 | €142,837 | +€61,240 | +75.1% |
| Trade receivables | 40 | €17,845 | €24,049 | +€6,204 | +34.8% |
| Other amounts receivable | 41 | €63,752 | €118,788 | +€55,036 | +86.3% |
| Cash at bank and in hand | 54/58 | €53,585 | €34,014 | -€19,571 | -36.5% |
| Deferred charges and accrued income | 490/1 | €10,723 | €11,175 | +€453 | +4.2% |
| Total equity and liabilities | 10/49 | €330,820 | €357,131 | +€26,311 | +8.0% |
| Equity | 10/15 | €215,841 | €273,804 | +€57,963 | +26.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €197,241 | €255,204 | +€57,963 | +29.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €195,381 | €253,344 | +€57,963 | +29.7% |
| Amounts payable | 17/49 | €114,979 | €83,328 | -€31,652 | -27.5% |
| Amounts payable after more than one year | 17 | €57,914 | €37,718 | -€20,196 | -34.9% |
| Financial debts | 170/4 | €57,914 | €37,718 | -€20,196 | -34.9% |
| Amounts payable within one year | 42/48 | €57,065 | €45,610 | -€11,455 | -20.1% |
| Current portion of amounts payable after more than one year | 42 | €19,266 | €20,196 | +€930 | +4.8% |
| Trade debts | 44 | €4,925 | €5,232 | +€307 | +6.2% |
| Suppliers | 440/4 | €4,925 | €5,232 | +€307 | +6.2% |
| Taxes, remuneration and social security | 45 | €31,920 | €20,000 | -€11,920 | -37.3% |
| Taxes | 450/3 | €31,920 | €20,000 | -€11,920 | -37.3% |
| Other amounts payable | 47/48 | €954 | €182 | -€772 | -81.0% |
| Non-recurring operating income | 76A | - | €145 | +€145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,477 | €15,810 | +€4,333 | +37.8% |
| Other operating charges | 640/8 | €4,713 | €4,142 | -€571 | -12.1% |
| Gross operating margin | 9900 | €132,276 | €99,997 | -€32,279 | -24.4% |
| Operating profit (loss) | 9901 | €116,086 | €80,044 | -€36,042 | -31.0% |
| Financial income | 75/76B | €1,907 | €1,390 | -€517 | -27.1% |
| Recurring financial income | 75 | €1,907 | €1,390 | -€517 | -27.1% |
| Financial charges | 65/66B | €4,518 | €3,600 | -€918 | -20.3% |
| Recurring financial charges | 65 | €4,518 | €3,600 | -€918 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €113,475 | €77,834 | -€35,641 | -31.4% |
| Income taxes | 67/77 | €27,663 | €19,872 | -€7,792 | -28.2% |
| Profit (loss) for the period | 9904 | €85,812 | €57,963 | -€27,849 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €85,812 | €57,963 | -€27,849 | -32.5% |
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 15 October 2026 via checked.be.