Delco-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.
Delco-Consult
Largest movements
- Cash -€64,840
down €64,840 (-58.8%), from €110,358 to €45,518
mainly Contributions, distributions and other (-€102,970) and Tax, wage and social debts (-€9,517)
- Tangible fixed assets -€9,576
down €9,576 (-32.3%), from €29,637 to €20,061
of which Leasing and similar rights: -€9,339
- Receivables within one year -€9,179
down €9,179 (-51.2%), from €17,943 to €8,764
of which Trade receivables: -€9,179
- Reserves -€67,243
down €67,243 (-100%), from €67,243 to €0
- Tax, wage and social debts -€9,517
down €9,517 (-47.8%), from €19,912 to €10,395
- Debts after one year -€8,171
down €8,171 (-63.9%), from €12,791 to €4,620
- Other debts +€3,189
up €3,189 (+8.0%), from €39,759 to €42,948
- Trade debts -€2,072
down €2,072 (-31.9%), from €6,501 to €4,429
- Taxes +€1,835
up €1,835 (+21.5%), from €8,532 to €10,367
- Gross operating margin +€1,461
up €1,461 (+2.5%), from €58,393 to €59,855
- Other operating charges +€923
up €923 (+95.2%), from €969 to €1,892
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 | €159,252 | €75,689 | -€83,563 | -52.5% |
| Fixed assets | 21/28 | €29,637 | €20,061 | -€9,576 | -32.3% |
| Tangible fixed assets | 22/27 | €29,637 | €20,061 | -€9,576 | -32.3% |
| Plant, machinery and equipment | 23 | €836 | €1,394 | +€558 | +66.7% |
| Leasing and similar rights | 25 | €21,748 | €12,409 | -€9,339 | -42.9% |
| Other tangible fixed assets | 26 | €7,053 | €6,258 | -€795 | -11.3% |
| Current assets | 29/58 | €129,615 | €55,628 | -€73,987 | -57.1% |
| Amounts receivable within one year | 40/41 | €17,943 | €8,764 | -€9,179 | -51.2% |
| Trade receivables | 40 | €16,475 | €7,296 | -€9,179 | -55.7% |
| Other amounts receivable | 41 | €1,468 | €1,468 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €110,358 | €45,518 | -€64,840 | -58.8% |
| Deferred charges and accrued income | 490/1 | €1,313 | €1,345 | +€32 | +2.4% |
| Total equity and liabilities | 10/49 | €159,252 | €75,689 | -€83,563 | -52.5% |
| Equity | 10/15 | €72,243 | €5,000 | -€67,243 | -93.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €67,243 | €0 | -€67,243 | -100% |
| Distributable reserves | 133 | €67,243 | €0 | -€67,243 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €87,009 | €70,689 | -€16,320 | -18.8% |
| Amounts payable after more than one year | 17 | €12,791 | €4,620 | -€8,171 | -63.9% |
| Financial debts | 170/4 | €12,791 | €4,620 | -€8,171 | -63.9% |
| Amounts payable within one year | 42/48 | €74,218 | €65,943 | -€8,275 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €8,046 | €8,171 | +€126 | +1.6% |
| Trade debts | 44 | €6,501 | €4,429 | -€2,072 | -31.9% |
| Suppliers | 440/4 | €6,501 | €4,429 | -€2,072 | -31.9% |
| Taxes, remuneration and social security | 45 | €19,912 | €10,395 | -€9,517 | -47.8% |
| Taxes | 450/3 | €19,912 | €10,395 | -€9,517 | -47.8% |
| Other amounts payable | 47/48 | €39,759 | €42,948 | +€3,189 | +8.0% |
| Accrued charges and deferred income | 492/3 | - | €126 | +€126 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,186 | €11,249 | +€63 | +0.6% |
| Other operating charges | 640/8 | €969 | €1,892 | +€923 | +95.2% |
| Gross operating margin | 9900 | €58,393 | €59,855 | +€1,461 | +2.5% |
| Operating profit (loss) | 9901 | €46,238 | €46,714 | +€476 | +1.0% |
| Financial income | 75/76B | €34 | €0 | -€34 | -100% |
| Recurring financial income | 75 | €34 | €0 | -€34 | -100% |
| Financial charges | 65/66B | €735 | €621 | -€115 | -15.6% |
| Recurring financial charges | 65 | €735 | €621 | -€115 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €45,537 | €46,093 | +€556 | +1.2% |
| Income taxes | 67/77 | €8,532 | €10,367 | +€1,835 | +21.5% |
| Profit (loss) for the period | 9904 | €37,005 | €35,726 | -€1,279 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,005 | €35,726 | -€1,279 | -3.5% |
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 15 October 2026 via checked.be.