DELK 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.
DELK Consulting
Largest movements
- Cash +€56,191
up €56,191 (+53.5%), from €105,011 to €161,203
mainly Net result for the year (+€50,778) and Depreciation (+€9,372)
- Tangible fixed assets -€9,372
down €9,372 (-33.2%), from €28,244 to €18,872
- Receivables within one year -€2,804
down €2,804 (-10.5%), from €26,642 to €23,838
of which Trade receivables: -€3,697
- Profit (loss) carried forward +€50,778
up €50,778 (+47.2%), from €107,669 to €158,447
- Debts after one year -€8,461
down €8,461 (-47.0%), from €18,018 to €9,557
- Other operating charges +€2,769
up €2,769 (+1,107%), from €250 to €3,020
- Gross operating margin -€2,116
down €2,116 (-2.6%), from €80,340 to €78,224
- Taxes -€814
down €814 (-5.8%), from €14,037 to €13,224
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 | €159,897 | €203,913 | +€44,016 | +27.5% |
| Fixed assets | 21/28 | €28,244 | €18,872 | -€9,372 | -33.2% |
| Tangible fixed assets | 22/27 | €28,244 | €18,872 | -€9,372 | -33.2% |
| Furniture and vehicles | 24 | €28,244 | €18,872 | -€9,372 | -33.2% |
| Current assets | 29/58 | €131,653 | €185,041 | +€53,387 | +40.6% |
| Amounts receivable within one year | 40/41 | €26,642 | €23,838 | -€2,804 | -10.5% |
| Trade receivables | 40 | €25,680 | €21,983 | -€3,697 | -14.4% |
| Other amounts receivable | 41 | €963 | €1,856 | +€893 | +92.8% |
| Cash at bank and in hand | 54/58 | €105,011 | €161,203 | +€56,191 | +53.5% |
| Total equity and liabilities | 10/49 | €159,897 | €203,913 | +€44,016 | +27.5% |
| Equity | 10/15 | €110,169 | €160,947 | +€50,778 | +46.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,669 | €158,447 | +€50,778 | +47.2% |
| Amounts payable | 17/49 | €49,729 | €42,966 | -€6,762 | -13.6% |
| Amounts payable after more than one year | 17 | €18,018 | €9,557 | -€8,461 | -47.0% |
| Financial debts | 170/4 | €18,018 | €9,557 | -€8,461 | -47.0% |
| Amounts payable within one year | 42/48 | €31,610 | €33,275 | +€1,665 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €8,130 | €8,461 | +€332 | +4.1% |
| Trade debts | 44 | €220 | €150 | -€70 | -31.9% |
| Suppliers | 440/4 | €220 | €150 | -€70 | -31.9% |
| Taxes, remuneration and social security | 45 | €8,204 | €8,853 | +€649 | +7.9% |
| Taxes | 450/3 | €6,279 | €6,928 | +€649 | +10.3% |
| Remuneration and social security | 454/9 | €1,925 | €1,925 | = | 0.0% |
| Other amounts payable | 47/48 | €15,056 | €15,811 | +€755 | +5.0% |
| Accrued charges and deferred income | 492/3 | €101 | €135 | +€34 | +34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,376 | €9,372 | -€4 | 0.0% |
| Other operating charges | 640/8 | €250 | €3,020 | +€2,769 | +1,107% |
| Gross operating margin | 9900 | €80,340 | €78,224 | -€2,116 | -2.6% |
| Operating profit (loss) | 9901 | €70,715 | €65,833 | -€4,882 | -6.9% |
| Financial income | 75/76B | €0 | €296 | +€296 | |
| Recurring financial income | 75 | €0 | €296 | +€296 | |
| Financial charges | 65/66B | €2,458 | €2,127 | -€331 | -13.5% |
| Recurring financial charges | 65 | €2,458 | €2,127 | -€331 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €68,257 | €64,002 | -€4,255 | -6.2% |
| Income taxes | 67/77 | €14,037 | €13,224 | -€814 | -5.8% |
| Profit (loss) for the period | 9904 | €54,219 | €50,778 | -€3,441 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €54,219 | €50,778 | -€3,441 | -6.3% |
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 25 October 2026 via checked.be.