DELBAR 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.
DELBAR CONSULTING
Largest movements
- Tangible fixed assets -€51,876
down €51,876 (-14.8%), from €349,975 to €298,100
of which Furniture and vehicles: -€28,534
- Receivables within one year -€6,292
down €6,292 (-3.1%), from €204,086 to €197,795
of which Other amounts receivable: -€9,953
- Debts after one year -€47,197
down €47,197 (-31.2%), from €151,381 to €104,184
- Trade debts -€8,313
down €8,313 (-75.5%), from €11,013 to €2,699
- Gross operating margin +€18,259
up €18,259 (+22.7%), from €80,270 to €98,530
- Taxes +€8,048
up €8,048 (+130%), from €6,180 to €14,228
- Depreciation -€5,125
down €5,125 (-10.9%), from €46,894 to €41,769
- Financial charges -€1,646
down €1,646 (-15.3%), from €10,755 to €9,109
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 | €563,066 | €510,570 | -€52,496 | -9.3% |
| Fixed assets | 21/28 | €349,975 | €298,100 | -€51,876 | -14.8% |
| Tangible fixed assets | 22/27 | €349,975 | €298,100 | -€51,876 | -14.8% |
| Land and buildings | 22 | €263,532 | €238,599 | -€24,933 | -9.5% |
| Plant, machinery and equipment | 23 | €33,700 | €35,291 | +€1,592 | +4.7% |
| Furniture and vehicles | 24 | €52,743 | €24,209 | -€28,534 | -54.1% |
| Current assets | 29/58 | €213,091 | €212,470 | -€621 | -0.3% |
| Amounts receivable within one year | 40/41 | €204,086 | €197,795 | -€6,292 | -3.1% |
| Trade receivables | 40 | €44,756 | €48,417 | +€3,661 | +8.2% |
| Other amounts receivable | 41 | €159,330 | €149,377 | -€9,953 | -6.2% |
| Current investments | 50/53 | €2,179 | €2,990 | +€811 | +37.2% |
| Cash at bank and in hand | 54/58 | €2,991 | €6,209 | +€3,217 | +108% |
| Deferred charges and accrued income | 490/1 | €3,834 | €5,477 | +€1,642 | +42.8% |
| Total equity and liabilities | 10/49 | €563,066 | €510,570 | -€52,496 | -9.3% |
| Equity | 10/15 | €323,710 | €323,057 | -€653 | -0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €197,414 | €196,761 | -€653 | -0.3% |
| Distributable reserves | 133 | €197,414 | €196,761 | -€653 | -0.3% |
| Profit (loss) carried forward | 14 | €120,095 | €120,095 | = | 0.0% |
| Amounts payable | 17/49 | €239,357 | €187,513 | -€51,844 | -21.7% |
| Amounts payable after more than one year | 17 | €151,381 | €104,184 | -€47,197 | -31.2% |
| Financial debts | 170/4 | €151,381 | €104,184 | -€47,197 | -31.2% |
| Amounts payable within one year | 42/48 | €87,975 | €82,458 | -€5,517 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €46,093 | €47,197 | +€1,104 | +2.4% |
| Trade debts | 44 | €11,013 | €2,699 | -€8,313 | -75.5% |
| Suppliers | 440/4 | €11,013 | €2,699 | -€8,313 | -75.5% |
| Taxes, remuneration and social security | 45 | €30,870 | €32,562 | +€1,692 | +5.5% |
| Taxes | 450/3 | €26,870 | €32,562 | +€5,692 | +21.2% |
| Remuneration and social security | 454/9 | €4,000 | €0 | -€4,000 | -100% |
| Accrued charges and deferred income | 492/3 | - | €871 | +€871 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,894 | €41,769 | -€5,125 | -10.9% |
| Other operating charges | 640/8 | €3,819 | €4,562 | +€743 | +19.5% |
| Non-recurring operating charges | 66A | - | €7,761 | +€7,761 | |
| Gross operating margin | 9900 | €80,270 | €98,530 | +€18,259 | +22.7% |
| Operating profit (loss) | 9901 | €29,557 | €44,438 | +€14,881 | +50.3% |
| Financial income | 75/76B | €53 | €127 | +€74 | +141% |
| Recurring financial income | 75 | €53 | €127 | +€74 | +141% |
| Financial charges | 65/66B | €10,755 | €9,109 | -€1,646 | -15.3% |
| Recurring financial charges | 65 | €10,755 | €9,109 | -€1,646 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €18,854 | €35,455 | +€16,601 | +88.0% |
| Income taxes | 67/77 | €6,180 | €14,228 | +€8,048 | +130% |
| Profit (loss) for the period | 9904 | €12,674 | €21,227 | +€8,553 | +67.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,674 | €21,227 | +€8,553 | +67.5% |
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 23 October 2026 via checked.be.