Deloti 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.
Deloti Consult
Largest movements
- Receivables within one year +€6,281
up €6,281 (+30.7%), from €20,432 to €26,713
of which Trade receivables: +€3,675
- Deferred charges and accrued income +€1,911
up €1,911 (+1,092%), from €175 to €2,086
- Cash -€871
down €871 (-6.1%), from €14,178 to €13,307
mainly Receivables within one year (-€6,281) and Other debts (-€4,994)
- Tangible fixed assets +€667
up €667 (+5.4%), from €12,375 to €13,042
of which Land and buildings: +€4,361
- Reserves +€12,011
up €12,011 (+46.7%), from €25,709 to €37,721
- Other debts -€4,994
down €4,994 (-44.2%), from €11,309 to €6,315
- Tax, wage and social debts +€770
up €770 (+8.9%), from €8,627 to €9,396
- Gross operating margin -€11,940
down €11,940 (-36.1%), from €33,063 to €21,123
- Taxes -€2,606
down €2,606 (-37.7%), from €6,911 to €4,305
- Depreciation +€2,118
up €2,118 (+117%), from €1,815 to €3,933
- Financial income -€1,981
no longer reported in 2025 (was €1,981)
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 | €47,159 | €55,147 | +€7,988 | +16.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €12,375 | €13,042 | +€667 | +5.4% |
| Tangible fixed assets | 22/27 | €12,375 | €13,042 | +€667 | +5.4% |
| Land and buildings | 22 | - | €4,361 | +€4,361 | |
| Plant, machinery and equipment | 23 | €3,330 | €2,186 | -€1,144 | -34.4% |
| Furniture and vehicles | 24 | €9,045 | €6,496 | -€2,549 | -28.2% |
| Current assets | 29/58 | €34,784 | €42,106 | +€7,321 | +21.0% |
| Amounts receivable within one year | 40/41 | €20,432 | €26,713 | +€6,281 | +30.7% |
| Trade receivables | 40 | €17,342 | €21,018 | +€3,675 | +21.2% |
| Other amounts receivable | 41 | €3,089 | €5,695 | +€2,606 | +84.4% |
| Cash at bank and in hand | 54/58 | €14,178 | €13,307 | -€871 | -6.1% |
| Deferred charges and accrued income | 490/1 | €175 | €2,086 | +€1,911 | +1,092% |
| Total equity and liabilities | 10/49 | €47,159 | €55,147 | +€7,988 | +16.9% |
| Equity | 10/15 | €26,709 | €38,721 | +€12,011 | +45.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €25,709 | €37,721 | +€12,011 | +46.7% |
| Distributable reserves | 133 | €25,709 | €37,721 | +€12,011 | +46.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €20,450 | €16,426 | -€4,023 | -19.7% |
| Amounts payable within one year | 42/48 | €20,450 | €16,426 | -€4,023 | -19.7% |
| Trade debts | 44 | €514 | €716 | +€201 | +39.2% |
| Suppliers | 440/4 | €514 | €716 | +€201 | +39.2% |
| Taxes, remuneration and social security | 45 | €8,627 | €9,396 | +€770 | +8.9% |
| Taxes | 450/3 | €8,627 | €9,396 | +€770 | +8.9% |
| Other amounts payable | 47/48 | €11,309 | €6,315 | -€4,994 | -44.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,815 | €3,933 | +€2,118 | +117% |
| Other operating charges | 640/8 | €528 | €580 | +€52 | +9.8% |
| Non-recurring operating charges | 66A | - | €179 | +€179 | |
| Gross operating margin | 9900 | €33,063 | €21,123 | -€11,940 | -36.1% |
| Operating profit (loss) | 9901 | €30,721 | €16,431 | -€14,290 | -46.5% |
| Financial income | 75/76B | €1,981 | - | -€1,981 | |
| Recurring financial income | 75 | €1,981 | - | -€1,981 | |
| Financial charges | 65/66B | €81 | €115 | +€34 | +41.7% |
| Recurring financial charges | 65 | €81 | €115 | +€34 | +41.7% |
| Profit (loss) for the period before taxes | 9903 | €32,620 | €16,316 | -€16,304 | -50.0% |
| Income taxes | 67/77 | €6,911 | €4,305 | -€2,606 | -37.7% |
| Profit (loss) for the period | 9904 | €25,709 | €12,011 | -€13,698 | -53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,709 | €12,011 | -€13,698 | -53.3% |
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 13 October 2026 via checked.be.