DELFLO 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.
DELFLO Consult
Largest movements
- Cash -€128,670
down €128,670 (-52.8%), from €243,609 to €114,939
mainly Contributions, distributions and other (-€329,582) and Tax, wage and social debts (-€3,295)
- Tangible fixed assets -€2,681
down €2,681 (-30.4%), from €8,807 to €6,126
- Reserves -€219,913
down €219,913 (-100%), from €219,913 to €0
- Other debts +€93,412
up €93,412 (+9,766%), from €957 to €94,369
- Tax, wage and social debts -€3,295
down €3,295 (-11.8%), from €27,870 to €24,574
of which Taxes: -€3,295
- Gross operating margin +€35,358
up €35,358 (+31.2%), from €113,161 to €148,519
- Taxes +€7,609
up €7,609 (+30.2%), from €25,191 to €32,800
- Financial income -€4,308
down €4,308 (-100%), from €4,308 to €0
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 | €255,256 | €123,076 | -€132,180 | -51.8% |
| Fixed assets | 21/28 | €8,807 | €6,126 | -€2,681 | -30.4% |
| Tangible fixed assets | 22/27 | €8,807 | €6,126 | -€2,681 | -30.4% |
| Land and buildings | 22 | €8,807 | €6,126 | -€2,681 | -30.4% |
| Current assets | 29/58 | €246,448 | €116,950 | -€129,499 | -52.5% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €243,609 | €114,939 | -€128,670 | -52.8% |
| Deferred charges and accrued income | 490/1 | €2,840 | €2,011 | -€829 | -29.2% |
| Total equity and liabilities | 10/49 | €255,256 | €123,076 | -€132,180 | -51.8% |
| Equity | 10/15 | €222,413 | €2,500 | -€219,913 | -98.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €219,913 | €0 | -€219,913 | -100% |
| Distributable reserves | 133 | €219,913 | €0 | -€219,913 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €32,842 | €120,576 | +€87,734 | +267% |
| Amounts payable within one year | 42/48 | €32,842 | €120,576 | +€87,734 | +267% |
| Trade debts | 44 | €4,016 | €1,633 | -€2,383 | -59.3% |
| Suppliers | 440/4 | €4,016 | €1,633 | -€2,383 | -59.3% |
| Taxes, remuneration and social security | 45 | €27,870 | €24,574 | -€3,295 | -11.8% |
| Taxes | 450/3 | €27,870 | €24,574 | -€3,295 | -11.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €957 | €94,369 | +€93,412 | +9,766% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,681 | €2,681 | = | 0.0% |
| Other operating charges | 640/8 | €1,688 | €2,068 | +€380 | +22.5% |
| Gross operating margin | 9900 | €113,161 | €148,519 | +€35,358 | +31.2% |
| Operating profit (loss) | 9901 | €108,792 | €143,770 | +€34,978 | +32.2% |
| Financial income | 75/76B | €4,308 | €0 | -€4,308 | -100% |
| Recurring financial income | 75 | €4,308 | €0 | -€4,308 | -100% |
| Financial charges | 65/66B | €1,757 | €1,302 | -€455 | -25.9% |
| Recurring financial charges | 65 | €1,757 | €1,302 | -€455 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €111,344 | €142,468 | +€31,124 | +28.0% |
| Income taxes | 67/77 | €25,191 | €32,800 | +€7,609 | +30.2% |
| Profit (loss) for the period | 9904 | €86,153 | €109,669 | +€23,515 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €86,153 | €109,669 | +€23,515 | +27.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.