Delfi-p 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.
Delfi-p Consulting
Largest movements
- Cash -€20,647
down €20,647 (-15.3%), from €134,989 to €114,342
mainly Contributions, distributions and other (-€67,407) and Deferred charges and accrued income (-€19,296)
- Deferred charges and accrued income +€19,296
up €19,296 (+3,797%), from €508 to €19,804
- Tangible fixed assets -€5,557
down €5,557 (-2.9%), from €193,071 to €187,515
of which Land and buildings: -€4,335
- Other debts +€49,342
up €49,342, from €0 to €49,342
- Reserves -€37,712
down €37,712 (-12.8%), from €293,883 to €256,171
- Trade debts -€19,280
down €19,280 (-77.0%), from €25,040 to €5,760
- Tax, wage and social debts +€4,212
up €4,212 (+22.5%), from €18,736 to €22,949
- Gross operating margin -€43,452
down €43,452 (-42.1%), from €103,283 to €59,831
- Taxes -€8,011
down €8,011 (-37.6%), from €21,290 to €13,279
- Depreciation -€3,439
down €3,439 (-20.8%), from €16,550 to €13,111
- Financial charges +€1,402
up €1,402 (+596%), from €235 to €1,638
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 | €356,259 | €352,906 | -€3,353 | -0.9% |
| Fixed assets | 21/28 | €193,071 | €187,515 | -€5,557 | -2.9% |
| Tangible fixed assets | 22/27 | €193,071 | €187,515 | -€5,557 | -2.9% |
| Land and buildings | 22 | €176,380 | €172,045 | -€4,335 | -2.5% |
| Plant, machinery and equipment | 23 | €2,177 | €3,562 | +€1,384 | +63.6% |
| Furniture and vehicles | 24 | €9,022 | €6,847 | -€2,175 | -24.1% |
| Other tangible fixed assets | 26 | €5,492 | €5,062 | -€431 | -7.8% |
| Current assets | 29/58 | €163,187 | €165,391 | +€2,203 | +1.4% |
| Amounts receivable after more than one year | 29 | €1,000 | €1,000 | = | 0.0% |
| Trade receivables | 290 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,690 | €30,244 | +€3,555 | +13.3% |
| Trade receivables | 40 | €6,490 | €18,310 | +€11,820 | +182% |
| Other amounts receivable | 41 | €20,200 | €11,934 | -€8,265 | -40.9% |
| Cash at bank and in hand | 54/58 | €134,989 | €114,342 | -€20,647 | -15.3% |
| Deferred charges and accrued income | 490/1 | €508 | €19,804 | +€19,296 | +3,797% |
| Total equity and liabilities | 10/49 | €356,259 | €352,906 | -€3,353 | -0.9% |
| Equity | 10/15 | €312,483 | €274,771 | -€37,712 | -12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €293,883 | €256,171 | -€37,712 | -12.8% |
| Distributable reserves | 133 | €293,883 | €256,171 | -€37,712 | -12.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €43,776 | €78,135 | +€34,358 | +78.5% |
| Amounts payable within one year | 42/48 | €43,776 | €78,050 | +€34,274 | +78.3% |
| Trade debts | 44 | €25,040 | €5,760 | -€19,280 | -77.0% |
| Suppliers | 440/4 | €25,040 | €5,760 | -€19,280 | -77.0% |
| Taxes, remuneration and social security | 45 | €18,736 | €22,949 | +€4,212 | +22.5% |
| Taxes | 450/3 | €18,736 | €22,949 | +€4,212 | +22.5% |
| Other amounts payable | 47/48 | €0 | €49,342 | +€49,342 | |
| Accrued charges and deferred income | 492/3 | - | €85 | +€85 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,550 | €13,111 | -€3,439 | -20.8% |
| Other operating charges | 640/8 | €2,033 | €2,286 | +€252 | +12.4% |
| Gross operating margin | 9900 | €103,283 | €59,831 | -€43,452 | -42.1% |
| Operating profit (loss) | 9901 | €84,700 | €44,435 | -€40,266 | -47.5% |
| Financial income | 75/76B | €60 | €177 | +€117 | +195% |
| Recurring financial income | 75 | €60 | €177 | +€117 | +195% |
| Financial charges | 65/66B | €235 | €1,638 | +€1,402 | +596% |
| Recurring financial charges | 65 | €235 | €1,638 | +€1,402 | +596% |
| Profit (loss) for the period before taxes | 9903 | €84,525 | €42,974 | -€41,551 | -49.2% |
| Income taxes | 67/77 | €21,290 | €13,279 | -€8,011 | -37.6% |
| Profit (loss) for the period | 9904 | €63,235 | €29,695 | -€33,540 | -53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,235 | €29,695 | -€33,540 | -53.0% |
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 21 October 2026 via checked.be.