DELEU CONSULTING: what changed
What changed
DELEU CONSULTING
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€52,264
2024 · €64,292-€12,028
Equity
€256,433
2024 · €355,765-€99,332
Cash
€177,947
2024 · €364,313-€186,366
Balance sheet total
€289,585
2024 · €387,670-€98,085
Largest movements
Assets
- Cash -€186,366
down €186,366 (-51.2%), from €364,313 to €177,947
mainly Contributions, distributions and other (-€151,597) and Investment in fixed assets (net) (-€84,925)
- Tangible fixed assets +€79,294
up €79,294 (+734%), from €10,808 to €90,101
of which Furniture and vehicles: +€82,924
- Receivables within one year +€7,293
up €7,293 (+67.4%), from €10,814 to €18,107
of which Other amounts receivable: +€5,720
Equity and liabilities
- Reserves -€99,332
down €99,332 (-29.6%), from €335,765 to €236,433
of which Distributable reserves: -€99,332
Income statement
- Gross operating margin -€10,338
down €10,338 (-11.5%), from €90,136 to €79,798
- Depreciation +€5,548
up €5,548 (+6,599%), from €84 to €5,632
- Taxes -€4,019
down €4,019 (-16.4%), from €24,471 to €20,452
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€64,292
Gross operating margin
-€10,338
Depreciation
-€5,548
Other operating charges
-€29
Financial income
-€23
Financial charges
-€111
Taxes
+€4,019
Result 2025
€52,264
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€50,156
Investment
-€84,925
Financing
-€151,597
Cash 2024
€364,313
From operations (derived)
+€50,156
Net result for the year
+€52,264
Depreciation
+€5,632
Receivables within one year
-€7,293
Deferred charges and accrued income
-€1,695
Trade debts
+€1,469
Tax, wage and social debts
-€1,513
Other debts
+€303
Accrued charges and deferred income
+€988
Investment (derived)
-€84,925
Investment in fixed assets (net)
-€84,925
Financing
-€151,597
Contributions, distributions and other
-€151,597
Cash 2025
€177,947
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €387,670 | €289,585 | -€98,085 | -25.3% |
| Fixed assets | 21/28 | €10,908 | €90,201 | +€79,294 | +727% |
| Tangible fixed assets | 22/27 | €10,808 | €90,101 | +€79,294 | +734% |
| Plant, machinery and equipment | 23 | €10,808 | €7,177 | -€3,631 | -33.6% |
| Furniture and vehicles | 24 | - | €82,924 | +€82,924 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €376,762 | €199,384 | -€177,378 | -47.1% |
| Amounts receivable within one year | 40/41 | €10,814 | €18,107 | +€7,293 | +67.4% |
| Trade receivables | 40 | €10,814 | €12,387 | +€1,573 | +14.5% |
| Other amounts receivable | 41 | €0 | €5,720 | +€5,720 | |
| Cash at bank and in hand | 54/58 | €364,313 | €177,947 | -€186,366 | -51.2% |
| Deferred charges and accrued income | 490/1 | €1,635 | €3,330 | +€1,695 | +104% |
| Total equity and liabilities | 10/49 | €387,670 | €289,585 | -€98,085 | -25.3% |
| Equity | 10/15 | €355,765 | €256,433 | -€99,332 | -27.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €335,765 | €236,433 | -€99,332 | -29.6% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €333,765 | €234,433 | -€99,332 | -29.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €23,885 | €23,885 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €23,885 | €23,885 | = | 0.0% |
| Pensions and similar obligations | 160 | €23,885 | €23,885 | = | 0.0% |
| Amounts payable | 17/49 | €8,020 | €9,267 | +€1,248 | +15.6% |
| Amounts payable within one year | 42/48 | €8,020 | €8,279 | +€260 | +3.2% |
| Trade debts | 44 | €234 | €1,703 | +€1,469 | +628% |
| Suppliers | 440/4 | €234 | €1,703 | +€1,469 | +628% |
| Taxes, remuneration and social security | 45 | €7,299 | €5,786 | -€1,513 | -20.7% |
| Taxes | 450/3 | €7,299 | €996 | -€6,304 | -86.4% |
| Remuneration and social security | 454/9 | €0 | €4,790 | +€4,790 | |
| Other amounts payable | 47/48 | €486 | €790 | +€303 | +62.4% |
| Accrued charges and deferred income | 492/3 | €0 | €988 | +€988 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84 | €5,632 | +€5,548 | +6,599% |
| Other operating charges | 640/8 | €1,148 | €1,177 | +€29 | +2.5% |
| Gross operating margin | 9900 | €90,136 | €79,798 | -€10,338 | -11.5% |
| Operating profit (loss) | 9901 | €88,904 | €72,990 | -€15,914 | -17.9% |
| Financial income | 75/76B | €23 | €0 | -€23 | -99.9% |
| Recurring financial income | 75 | €23 | €0 | -€23 | -99.9% |
| Financial charges | 65/66B | €164 | €274 | +€111 | +67.7% |
| Recurring financial charges | 65 | €164 | €274 | +€111 | +67.7% |
| Profit (loss) for the period before taxes | 9903 | €88,763 | €72,716 | -€16,047 | -18.1% |
| Income taxes | 67/77 | €24,471 | €20,452 | -€4,019 | -16.4% |
| Profit (loss) for the period | 9904 | €64,292 | €52,264 | -€12,028 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €64,292 | €52,264 | -€12,028 | -18.7% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.