DELLUMO 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.
DELLUMO CONSULTING
Largest movements
- Receivables within one year -€18,092
down €18,092 (-35.4%), from €51,086 to €32,994
of which Other amounts receivable: -€9,735
- Cash +€10,518
up €10,518 (+128%), from €8,226 to €18,744
mainly Accrued charges and deferred income (+€18,473) and Receivables within one year (+€18,092)
- Reserves -€28,941
down €28,941 (-86.0%), from €33,646 to €4,704
- Accrued charges and deferred income +€18,473
up €18,473 (+4,083%), from €452 to €18,925
- Tax, wage and social debts +€1,883
up €1,883 (+9.3%), from €20,343 to €22,226
- Gross operating margin -€29,303
down €29,303 (-73.2%), from €40,011 to €10,708
- Taxes -€2,295
down €2,295 (-39.0%), from €5,879 to €3,584
- Financial charges +€1,190
up €1,190 (+169%), from €703 to €1,893
- Financial income -€965
down €965 (-97.2%), from €993 to €28
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 | €59,857 | €51,738 | -€8,119 | -13.6% |
| Current assets | 29/58 | €59,857 | €51,738 | -€8,119 | -13.6% |
| Amounts receivable within one year | 40/41 | €51,086 | €32,994 | -€18,092 | -35.4% |
| Trade receivables | 40 | €41,351 | €32,994 | -€8,357 | -20.2% |
| Other amounts receivable | 41 | €9,735 | - | -€9,735 | |
| Cash at bank and in hand | 54/58 | €8,226 | €18,744 | +€10,518 | +128% |
| Deferred charges and accrued income | 490/1 | €545 | - | -€545 | |
| Total equity and liabilities | 10/49 | €59,857 | €51,738 | -€8,119 | -13.6% |
| Equity | 10/15 | €35,646 | €6,704 | -€28,941 | -81.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €33,646 | €4,704 | -€28,941 | -86.0% |
| Distributable reserves | 133 | €33,646 | €4,704 | -€28,941 | -86.0% |
| Amounts payable | 17/49 | €24,211 | €45,034 | +€20,823 | +86.0% |
| Amounts payable within one year | 42/48 | €23,759 | €26,108 | +€2,350 | +9.9% |
| Trade debts | 44 | €3,416 | €3,737 | +€321 | +9.4% |
| Suppliers | 440/4 | €3,416 | €3,737 | +€321 | +9.4% |
| Taxes, remuneration and social security | 45 | €20,343 | €22,226 | +€1,883 | +9.3% |
| Taxes | 450/3 | €20,343 | €22,226 | +€1,883 | +9.3% |
| Other amounts payable | 47/48 | - | €146 | +€146 | |
| Accrued charges and deferred income | 492/3 | €452 | €18,925 | +€18,473 | +4,083% |
| Other operating charges | 640/8 | €776 | €555 | -€222 | -28.5% |
| Gross operating margin | 9900 | €40,011 | €10,708 | -€29,303 | -73.2% |
| Operating profit (loss) | 9901 | €39,235 | €10,154 | -€29,081 | -74.1% |
| Financial income | 75/76B | €993 | €28 | -€965 | -97.2% |
| Recurring financial income | 75 | €993 | €28 | -€965 | -97.2% |
| Financial charges | 65/66B | €703 | €1,893 | +€1,190 | +169% |
| Recurring financial charges | 65 | €703 | €1,893 | +€1,190 | +169% |
| Profit (loss) for the period before taxes | 9903 | €39,524 | €8,288 | -€31,236 | -79.0% |
| Income taxes | 67/77 | €5,879 | €3,584 | -€2,295 | -39.0% |
| Profit (loss) for the period | 9904 | €33,646 | €4,704 | -€28,941 | -86.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,646 | €4,704 | -€28,941 | -86.0% |
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 22 October 2026 via checked.be.