DELEPIERRE 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.
DELEPIERRE CONSULT
Largest movements
- Tangible fixed assets -€4,355
down €4,355 (-7.8%), from €56,043 to €51,688
- Other debts -€6,322
down €6,322 (-10.0%), from €63,076 to €56,754
- Profit (loss) carried forward +€2,191
up €2,191 (+3.0%), from -€72,208 to -€70,017
- Depreciation -€1,913
down €1,913 (-30.5%), from €6,268 to €4,355
- Gross operating margin +€329
up €329 (+3.9%), from €8,492 to €8,821
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 | €56,557 | €52,122 | -€4,435 | -7.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €56,043 | €51,688 | -€4,355 | -7.8% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €56,043 | €51,688 | -€4,355 | -7.8% |
| Land and buildings | 22 | €56,043 | €51,688 | -€4,355 | -7.8% |
| Current assets | 29/58 | €514 | €434 | -€80 | -15.6% |
| Amounts receivable within one year | 40/41 | €75 | €46 | -€29 | -38.7% |
| Other amounts receivable | 41 | €75 | €46 | -€29 | -38.7% |
| Cash at bank and in hand | 54/58 | €37 | €20 | -€17 | -45.9% |
| Deferred charges and accrued income | 490/1 | €402 | €368 | -€34 | -8.5% |
| Total equity and liabilities | 10/49 | €56,557 | €52,122 | -€4,435 | -7.8% |
| Equity | 10/15 | -€7,352 | -€5,046 | +€2,306 | +31.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €2,856 | €2,971 | +€115 | +4.0% |
| Non-distributable reserves | 130/1 | €2,856 | €2,971 | +€115 | +4.0% |
| Legal reserve | 130 | €2,856 | €2,971 | +€115 | +4.0% |
| Profit (loss) carried forward | 14 | -€72,208 | -€70,017 | +€2,191 | +3.0% |
| Amounts payable | 17/49 | €63,909 | €57,168 | -€6,741 | -10.5% |
| Amounts payable within one year | 42/48 | €63,909 | €57,168 | -€6,741 | -10.5% |
| Trade debts | 44 | €833 | €414 | -€419 | -50.3% |
| Suppliers | 440/4 | €833 | €414 | -€419 | -50.3% |
| Other amounts payable | 47/48 | €63,076 | €56,754 | -€6,322 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,268 | €4,355 | -€1,913 | -30.5% |
| Other operating charges | 640/8 | €2,039 | €2,101 | +€62 | +3.0% |
| Gross operating margin | 9900 | €8,492 | €8,821 | +€329 | +3.9% |
| Operating profit (loss) | 9901 | €185 | €2,365 | +€2,180 | +1,178% |
| Financial charges | 65/66B | €39 | €59 | +€20 | +51.3% |
| Recurring financial charges | 65 | €39 | €59 | +€20 | +51.3% |
| Profit (loss) for the period before taxes | 9903 | €146 | €2,306 | +€2,160 | +1,479% |
| Profit (loss) for the period | 9904 | €146 | €2,306 | +€2,160 | +1,479% |
| Profit (loss) for the period to be appropriated | 9905 | €146 | €2,306 | +€2,160 | +1,479% |
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 25 October 2026 via checked.be.