DELRUE 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.
DELRUE CONSULTING
Largest movements
- Tangible fixed assets -€13,934
down €13,934 (-11.9%), from €117,080 to €103,146
of which Land and buildings: -€8,592
- Cash -€6,317
down €6,317 (-74.9%), from €8,435 to €2,118
mainly Net result for the year (-€23,363) and Accrued charges and deferred income (-€4,306)
- Profit (loss) carried forward -€23,363
down €23,363 (-10.8%), from -€216,280 to -€239,643
- Other debts +€8,494
up €8,494 (+2.7%), from €314,449 to €322,944
- Accrued charges and deferred income -€4,306
down €4,306 (-81.0%), from €5,313 to €1,007
- Trade debts -€1,676
down €1,676 (-39.9%), from €4,199 to €2,523
- Gross operating margin -€5,925
down €5,925, from €3,423 to -€2,501
- Depreciation +€520
up €520 (+3.8%), from €13,863 to €14,383
- Other operating charges +€458
up €458 (+7.8%), from €5,898 to €6,357
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 | €128,340 | €107,490 | -€20,851 | -16.2% |
| Fixed assets | 21/28 | €117,260 | €103,326 | -€13,934 | -11.9% |
| Tangible fixed assets | 22/27 | €117,080 | €103,146 | -€13,934 | -11.9% |
| Land and buildings | 22 | €93,219 | €84,628 | -€8,592 | -9.2% |
| Furniture and vehicles | 24 | €23,135 | €17,892 | -€5,243 | -22.7% |
| Other tangible fixed assets | 26 | €726 | €626 | -€99 | -13.7% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €11,080 | €4,164 | -€6,916 | -62.4% |
| Cash at bank and in hand | 54/58 | €8,435 | €2,118 | -€6,317 | -74.9% |
| Deferred charges and accrued income | 490/1 | €2,646 | €2,046 | -€599 | -22.7% |
| Total equity and liabilities | 10/49 | €128,340 | €107,490 | -€20,851 | -16.2% |
| Equity | 10/15 | -€195,621 | -€218,984 | -€23,363 | -11.9% |
| Contributions | 10/11 | €12,433 | €12,433 | = | 0.0% |
| Reserves | 13 | €8,226 | €8,226 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,510 | €2,510 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,510 | €2,510 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,716 | €5,716 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€216,280 | -€239,643 | -€23,363 | -10.8% |
| Amounts payable | 17/49 | €323,962 | €326,474 | +€2,512 | +0.8% |
| Amounts payable within one year | 42/48 | €318,648 | €325,467 | +€6,819 | +2.1% |
| Trade debts | 44 | €4,199 | €2,523 | -€1,676 | -39.9% |
| Suppliers | 440/4 | €4,199 | €2,523 | -€1,676 | -39.9% |
| Other amounts payable | 47/48 | €314,449 | €322,944 | +€8,494 | +2.7% |
| Accrued charges and deferred income | 492/3 | €5,313 | €1,007 | -€4,306 | -81.0% |
| Non-recurring operating income | 76A | €659 | €642 | -€17 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,863 | €14,383 | +€520 | +3.8% |
| Other operating charges | 640/8 | €5,898 | €6,357 | +€458 | +7.8% |
| Non-recurring operating charges | 66A | - | €1 | +€1 | |
| Gross operating margin | 9900 | €3,423 | -€2,501 | -€5,925 | |
| Operating profit (loss) | 9901 | -€16,338 | -€23,243 | -€6,905 | -42.3% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €117 | €120 | +€3 | +2.7% |
| Recurring financial charges | 65 | €117 | €120 | +€3 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,453 | -€23,363 | -€6,910 | -42.0% |
| Profit (loss) for the period | 9904 | -€16,453 | -€23,363 | -€6,910 | -42.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,453 | -€23,363 | -€6,910 | -42.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.