Delfosse 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.
Delfosse Consulting
Largest movements
- Cash +€130,664
up €130,664 (+177.5%), from €73,615 to €204,279
mainly Net result for the year (+€105,109) and Tax, wage and social debts (+€39,457)
- Tangible fixed assets +€43,753
up €43,753 (+1072.4%), from €4,080 to €47,833
of which Leasing and similar rights: +€39,779
- Reserves +€105,109
up €105,109 (+185.6%), from €56,630 to €161,740
- Tax, wage and social debts +€39,457
up €39,457 (+117.4%), from €33,611 to €73,068
of which Taxes: +€41,307
- Debts after one year +€24,882
new in 2025: €24,882
- Current portion of long-term debt +€7,223
new in 2025: €7,223
- Gross operating margin +€76,648
up €76,648 (+106.0%), from €72,324 to €148,972
- Taxes +€16,369
up €16,369 (+109.1%), from €15,000 to €31,369
- Depreciation +€8,617
up €8,617 (+1535.6%), from €561 to €9,178
- Other operating charges +€1,872
up €1,872 (+1774.3%), from €106 to €1,977
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.
Cash bridge derived
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 | €97,249 | €272,420 | +€175,171 | +180.1% |
| Formation expenses | 20 | €564 | €0 | -€564 | -100.0% |
| Fixed assets | 21/28 | €4,080 | €47,833 | +€43,753 | +1072.4% |
| Tangible fixed assets | 22/27 | €4,080 | €47,833 | +€43,753 | +1072.4% |
| Furniture and vehicles | 24 | €4,080 | €8,053 | +€3,973 | +97.4% |
| Leasing and similar rights | 25 | - | €39,779 | +€39,779 | |
| Current assets | 29/58 | €92,605 | €224,587 | +€131,982 | +142.5% |
| Amounts receivable within one year | 40/41 | €18,877 | €19,023 | +€146 | +0.8% |
| Trade receivables | 40 | €18,728 | €18,290 | -€438 | -2.3% |
| Other amounts receivable | 41 | €149 | €733 | +€583 | +391.5% |
| Cash at bank and in hand | 54/58 | €73,615 | €204,279 | +€130,664 | +177.5% |
| Deferred charges and accrued income | 490/1 | €112 | €1,285 | +€1,173 | +1043.9% |
| Total equity and liabilities | 10/49 | €97,249 | €272,420 | +€175,171 | +180.1% |
| Equity | 10/15 | €61,630 | €166,740 | +€105,109 | +170.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €56,630 | €161,740 | +€105,109 | +185.6% |
| Distributable reserves | 133 | €56,630 | €161,740 | +€105,109 | +185.6% |
| Amounts payable | 17/49 | €35,618 | €105,680 | +€70,062 | +196.7% |
| Amounts payable after more than one year | 17 | - | €24,882 | +€24,882 | |
| Financial debts | 170/4 | - | €24,882 | +€24,882 | |
| Amounts payable within one year | 42/48 | €35,118 | €80,798 | +€45,680 | +130.1% |
| Current portion of amounts payable after more than one year | 42 | - | €7,223 | +€7,223 | |
| Trade debts | 44 | €1,507 | €506 | -€1,000 | -66.4% |
| Suppliers | 440/4 | €1,507 | €506 | -€1,000 | -66.4% |
| Taxes, remuneration and social security | 45 | €33,611 | €73,068 | +€39,457 | +117.4% |
| Taxes | 450/3 | €29,611 | €70,918 | +€41,307 | +139.5% |
| Remuneration and social security | 454/9 | €4,000 | €2,150 | -€1,850 | -46.3% |
| Accrued charges and deferred income | 492/3 | €500 | €0 | -€500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €561 | €9,178 | +€8,617 | +1535.6% |
| Other operating charges | 640/8 | €106 | €1,977 | +€1,872 | +1774.3% |
| Gross operating margin | 9900 | €72,324 | €148,972 | +€76,648 | +106.0% |
| Operating profit (loss) | 9901 | €71,657 | €137,817 | +€66,159 | +92.3% |
| Financial income | 75/76B | €0 | €81 | +€81 | +807500.0% |
| Recurring financial income | 75 | €0 | €81 | +€81 | +807500.0% |
| Financial charges | 65/66B | €27 | €1,419 | +€1,392 | +5157.2% |
| Recurring financial charges | 65 | €27 | €1,419 | +€1,392 | +5157.2% |
| Profit (loss) for the period before taxes | 9903 | €71,630 | €136,478 | +€64,848 | +90.5% |
| Income taxes | 67/77 | €15,000 | €31,369 | +€16,369 | +109.1% |
| Profit (loss) for the period | 9904 | €56,630 | €105,109 | +€48,479 | +85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,630 | €105,109 | +€48,479 | +85.6% |
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 10 October 2026 via checked.be.