DELFILATURE: what changed
Two fiscal 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.
What changed
DELFILATURE
NACE 70.200, Business and other management consultancy
fiscal year 2025 against 2026filed annual accounts (NBB)
Net result for the year
€219,330
2025 · €318,927-€99,597
Equity
€104,274
2025 · €104,944-€670
Cash
€196,423
2025 · €305,884-€109,461
Balance sheet total
€2.1m
2025 · €2.2m-€106,713
Largest movements
Assets
- Tangible fixed assets -€120,862
down €120,862 (-11.1%), from €1.1m to €966,862
- Cash -€109,461
down €109,461 (-35.8%), from €305,884 to €196,423
mainly Contributions, distributions and other (-€220,000) and Debts after one year (-€127,463)
- Stocks and contracts +€81,389
up €81,389 (+13.5%), from €603,909 to €685,298
- Receivables within one year +€33,432
up €33,432 (+57.8%), from €57,839 to €91,271
of which Other amounts receivable: +€53,660
Equity and liabilities
- Debts after one year -€127,463
down €127,463 (-22.0%), from €579,319 to €451,856
- Trade debts +€116,906
up €116,906 (+15.5%), from €753,256 to €870,162
- Tax, wage and social debts -€63,153
down €63,153 (-37.8%), from €167,021 to €103,868
of which Taxes: -€78,149
- Other debts -€35,000
down €35,000 (-11.7%), from €300,000 to €265,000
Income statement
- Turnover -€777,129
down €777,129 (-6.8%), from €11.4m to €10.6m
- Goods and materials -€473,964
down €473,964 (-5.1%), from €9.3m to €8.9m
of which Purchases: -€509,654
- Services and other goods -€168,896
down €168,896 (-17.1%), from €987,775 to €818,879
From the 2025 result to the 2026 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.
Result 2025
€318,927
Turnover
-€777,129
Other operating income
+€39,713
Goods and materials
+€473,964
Services and other goods
+€168,896
Staff costs
-€54,362
Depreciation
+€12,325
Other operating charges
+€612
Financial charges
-€759
Taxes
+€37,144
Result 2026
€219,330
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€240,295
Investment
-€11,380
Financing
-€338,376
Cash 2025
€305,884
From operations (derived)
+€240,295
Net result for the year
+€219,330
Depreciation
+€132,629
Receivables after one year
-€5,000
Stocks and contracts
-€81,389
Receivables within one year
-€33,432
Deferred charges and accrued income
-€4,176
Trade debts
+€116,906
Tax, wage and social debts
-€63,153
Other debts
-€35,000
Accrued charges and deferred income
-€6,421
Investment (derived)
-€11,380
Investment in fixed assets (net)
-€11,380
Financing
-€338,376
Debts after one year
-€127,463
Current portion of long-term debt
+€10,218
Short-term financial debts
-€1,130
Contributions, distributions and other
-€220,000
Cash 2026
€196,423
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,162,392 | €2,055,679 | -€106,713 | -4.9% |
| Fixed assets | 21/28 | €1,089,611 | €968,362 | -€121,249 | -11.1% |
| Intangible fixed assets | 21 | €386 | - | -€386 | |
| Tangible fixed assets | 22/27 | €1,087,725 | €966,862 | -€120,862 | -11.1% |
| Land and buildings | 22 | €713,821 | €669,953 | -€43,868 | -6.1% |
| Plant, machinery and equipment | 23 | €322,512 | €272,491 | -€50,021 | -15.5% |
| Furniture and vehicles | 24 | €51,391 | €24,418 | -€26,973 | -52.5% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €1,072,781 | €1,087,317 | +€14,536 | +1.4% |
| Amounts receivable after more than one year | 29 | €75,000 | €80,000 | +€5,000 | +6.7% |
| Other amounts receivable | 291 | €75,000 | €80,000 | +€5,000 | +6.7% |
| Stocks and contracts in progress | 3 | €603,909 | €685,298 | +€81,389 | +13.5% |
| Stocks | 30/36 | €603,909 | €685,298 | +€81,389 | +13.5% |
| Goods purchased for resale | 34 | €603,909 | €685,298 | +€81,389 | +13.5% |
| Amounts receivable within one year | 40/41 | €57,839 | €91,271 | +€33,432 | +57.8% |
| Trade receivables | 40 | €54,501 | €34,273 | -€20,228 | -37.1% |
| Other amounts receivable | 41 | €3,338 | €56,998 | +€53,660 | +1607.6% |
| Cash at bank and in hand | 54/58 | €305,884 | €196,423 | -€109,461 | -35.8% |
| Deferred charges and accrued income | 490/1 | €30,149 | €34,324 | +€4,176 | +13.8% |
| Total equity and liabilities | 10/49 | €2,162,392 | €2,055,679 | -€106,713 | -4.9% |
| Equity | 10/15 | €104,944 | €104,274 | -€670 | -0.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,944 | €4,274 | -€670 | -13.5% |
| Amounts payable | 17/49 | €2,057,448 | €1,951,405 | -€106,043 | -5.2% |
| Amounts payable after more than one year | 17 | €579,319 | €451,856 | -€127,463 | -22.0% |
| Financial debts | 170/4 | €579,319 | €451,856 | -€127,463 | -22.0% |
| Credit institutions | 173 | €579,319 | €451,856 | -€127,463 | -22.0% |
| Amounts payable within one year | 42/48 | €1,471,629 | €1,499,470 | +€27,841 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €243,722 | €253,940 | +€10,218 | +4.2% |
| Financial debts | 43 | €7,630 | €6,500 | -€1,130 | -14.8% |
| Credit institutions | 430/8 | €7,630 | €6,500 | -€1,130 | -14.8% |
| Trade debts | 44 | €753,256 | €870,162 | +€116,906 | +15.5% |
| Suppliers | 440/4 | €753,256 | €870,162 | +€116,906 | +15.5% |
| Taxes, remuneration and social security | 45 | €167,021 | €103,868 | -€63,153 | -37.8% |
| Taxes | 450/3 | €85,200 | €7,051 | -€78,149 | -91.7% |
| Remuneration and social security | 454/9 | €81,822 | €96,818 | +€14,996 | +18.3% |
| Other amounts payable | 47/48 | €300,000 | €265,000 | -€35,000 | -11.7% |
| Accrued charges and deferred income | 492/3 | €6,500 | €79 | -€6,421 | -98.8% |
| Operating income | 70/76A | €11,403,405 | €10,665,990 | -€737,416 | -6.5% |
| Turnover | 70 | €11,374,731 | €10,597,602 | -€777,129 | -6.8% |
| Other operating income | 74 | €28,674 | €68,388 | +€39,713 | +138.5% |
| Operating charges | 60/66A | €10,928,093 | €10,326,659 | -€601,434 | -5.5% |
| Goods for resale, raw materials and consumables | 60 | €9,337,720 | €8,863,756 | -€473,964 | -5.1% |
| Purchases | 600/8 | €9,454,800 | €8,945,146 | -€509,654 | -5.4% |
| Change in stocks: decrease (increase) | 609 | -€117,080 | -€81,389 | +€35,691 | +30.5% |
| Services and other goods | 61 | €987,775 | €818,879 | -€168,896 | -17.1% |
| Remuneration, social security and pensions | 62 | €452,325 | €506,687 | +€54,362 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €144,954 | €132,629 | -€12,325 | -8.5% |
| Other operating charges | 640/8 | €5,319 | €4,707 | -€612 | -11.5% |
| Operating profit (loss) | 9901 | €475,312 | €339,331 | -€135,981 | -28.6% |
| Financial charges | 65/66B | €39,288 | €40,047 | +€759 | +1.9% |
| Recurring financial charges | 65 | €39,288 | €40,047 | +€759 | +1.9% |
| Debt charges | 650 | €16,484 | €14,250 | -€2,234 | -13.6% |
| Other financial charges | 652/9 | €22,804 | €25,797 | +€2,993 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €436,024 | €299,284 | -€136,740 | -31.4% |
| Income taxes | 67/77 | €117,097 | €79,954 | -€37,144 | -31.7% |
| Taxes | 670/3 | €117,097 | €79,954 | -€37,144 | -31.7% |
| Profit (loss) for the period | 9904 | €318,927 | €219,330 | -€99,597 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €318,927 | €219,330 | -€99,597 | -31.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.