DELHAUTE CONSULTING: what changed
DELHAUTE CONSULTING
Largest movements
- Cash -€81,448
down €81,448 (-52.2%), from €156,136 to €74,688
mainly Contributions, distributions and other (-€189,000) and Receivables within one year (-€2,803)
- Receivables within one year +€2,803
up €2,803 (+161%), from €1,746 to €4,549
- Reserves -€100,000
down €100,000 (-80.0%), from €125,000 to €25,000
- Other debts +€11,072
up €11,072 (+74.3%), from €14,900 to €25,972
- Tax, wage and social debts +€4,900
up €4,900 (+27.7%), from €17,700 to €22,600
of which Taxes: +€2,850
- Profit (loss) carried forward +€3,734
up €3,734 (+384%), from €972 to €4,706
- Gross operating margin -€56,269
down €56,269 (-32.0%), from €175,747 to €119,479
- Taxes +€6,476
up €6,476 (+35.5%), from €18,221 to €24,697
- Financial income -€2,062
no longer reported in 2025 (was €2,062)
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €161,083 | €80,790 | -€80,293 | -49.8% |
| Fixed assets | 21/28 | €3,105 | €1,552 | -€1,552 | -50.0% |
| Tangible fixed assets | 22/27 | €3,105 | €1,552 | -€1,552 | -50.0% |
| Furniture and vehicles | 24 | €3,105 | €1,552 | -€1,552 | -50.0% |
| Current assets | 29/58 | €157,978 | €79,237 | -€78,741 | -49.8% |
| Amounts receivable within one year | 40/41 | €1,746 | €4,549 | +€2,803 | +161% |
| Other amounts receivable | 41 | €1,746 | €4,549 | +€2,803 | +161% |
| Cash at bank and in hand | 54/58 | €156,136 | €74,688 | -€81,448 | -52.2% |
| Deferred charges and accrued income | 490/1 | €96 | - | -€96 | |
| Total equity and liabilities | 10/49 | €161,083 | €80,790 | -€80,293 | -49.8% |
| Equity | 10/15 | €128,472 | €32,206 | -€96,266 | -74.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €125,000 | €25,000 | -€100,000 | -80.0% |
| Distributable reserves | 133 | €125,000 | €25,000 | -€100,000 | -80.0% |
| Profit (loss) carried forward | 14 | €972 | €4,706 | +€3,734 | +384% |
| Amounts payable | 17/49 | €32,611 | €48,584 | +€15,973 | +49.0% |
| Amounts payable within one year | 42/48 | €32,611 | €48,584 | +€15,973 | +49.0% |
| Trade debts | 44 | €12 | €12 | +€1 | +5.0% |
| Suppliers | 440/4 | €12 | €12 | +€1 | +5.0% |
| Taxes, remuneration and social security | 45 | €17,700 | €22,600 | +€4,900 | +27.7% |
| Taxes | 450/3 | €6,450 | €9,300 | +€2,850 | +44.2% |
| Remuneration and social security | 454/9 | €11,250 | €13,300 | +€2,050 | +18.2% |
| Other amounts payable | 47/48 | €14,900 | €25,972 | +€11,072 | +74.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,552 | €1,552 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €175,747 | €119,479 | -€56,269 | -32.0% |
| Operating profit (loss) | 9901 | €173,808 | €117,527 | -€56,281 | -32.4% |
| Financial income | 75/76B | €2,062 | - | -€2,062 | |
| Recurring financial income | 75 | €2,062 | - | -€2,062 | |
| Financial charges | 65/66B | €96 | €96 | = | 0.0% |
| Recurring financial charges | 65 | €96 | €96 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €175,774 | €117,431 | -€58,342 | -33.2% |
| Income taxes | 67/77 | €18,221 | €24,697 | +€6,476 | +35.5% |
| Profit (loss) for the period | 9904 | €157,552 | €92,734 | -€64,818 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €157,552 | €92,734 | -€64,818 | -41.1% |
Next steps
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 5 November 2026 via checked.be.