Delta conseil: 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.
Delta conseil
Largest movements
- Cash -€66,876
down €66,876 (-37.8%), from €176,719 to €109,844
mainly Contributions, distributions and other (-€80,000) and Other debts (-€61,696)
- Tangible fixed assets +€4,991
up €4,991 (+22.2%), from €22,455 to €27,446
of which Other tangible fixed assets: +€10,834
- Other debts -€61,696
down €61,696 (-40.3%), from €153,191 to €91,495
- Current portion of long-term debt -€9,193
down €9,193 (-100%), from €9,193 to €0
- Trade debts +€5,196
up €5,196 (+131%), from €3,962 to €9,158
- Accrued charges and deferred income +€4,228
up €4,228 (+187%), from €2,265 to €6,493
- Depreciation -€14,987
down €14,987 (-66.1%), from €22,663 to €7,676
- Gross operating margin -€7,920
down €7,920 (-6.1%), from €129,735 to €121,815
- Financial charges +€3,906
up €3,906 (+108%), from €3,617 to €7,523
- Taxes +€1,443
up €1,443 (+6.4%), from €22,556 to €24,000
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 | €212,828 | €151,743 | -€61,085 | -28.7% |
| Fixed assets | 21/28 | €22,455 | €27,446 | +€4,991 | +22.2% |
| Tangible fixed assets | 22/27 | €22,455 | €27,446 | +€4,991 | +22.2% |
| Furniture and vehicles | 24 | €22,455 | €16,612 | -€5,843 | -26.0% |
| Other tangible fixed assets | 26 | - | €10,834 | +€10,834 | |
| Current assets | 29/58 | €190,372 | €124,296 | -€66,076 | -34.7% |
| Amounts receivable within one year | 40/41 | €7,444 | €7,704 | +€260 | +3.5% |
| Other amounts receivable | 41 | €7,444 | €7,704 | +€260 | +3.5% |
| Cash at bank and in hand | 54/58 | €176,719 | €109,844 | -€66,876 | -37.8% |
| Deferred charges and accrued income | 490/1 | €6,210 | €6,749 | +€539 | +8.7% |
| Total equity and liabilities | 10/49 | €212,828 | €151,743 | -€61,085 | -28.7% |
| Equity | 10/15 | €34,385 | €35,403 | +€1,018 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,925 | €14,943 | +€1,018 | +7.3% |
| Amounts payable | 17/49 | €178,443 | €116,339 | -€62,104 | -34.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €176,178 | €109,846 | -€66,331 | -37.7% |
| Current portion of amounts payable after more than one year | 42 | €9,193 | €0 | -€9,193 | -100% |
| Trade debts | 44 | €3,962 | €9,158 | +€5,196 | +131% |
| Suppliers | 440/4 | €3,962 | €9,158 | +€5,196 | +131% |
| Taxes, remuneration and social security | 45 | €9,832 | €9,193 | -€639 | -6.5% |
| Taxes | 450/3 | €9,832 | €9,193 | -€639 | -6.5% |
| Other amounts payable | 47/48 | €153,191 | €91,495 | -€61,696 | -40.3% |
| Accrued charges and deferred income | 492/3 | €2,265 | €6,493 | +€4,228 | +187% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,663 | €7,676 | -€14,987 | -66.1% |
| Other operating charges | 640/8 | €1,774 | €1,598 | -€176 | -9.9% |
| Gross operating margin | 9900 | €129,735 | €121,815 | -€7,920 | -6.1% |
| Operating profit (loss) | 9901 | €105,298 | €112,541 | +€7,244 | +6.9% |
| Financial charges | 65/66B | €3,617 | €7,523 | +€3,906 | +108% |
| Recurring financial charges | 65 | €3,617 | €7,523 | +€3,906 | +108% |
| Profit (loss) for the period before taxes | 9903 | €101,680 | €105,018 | +€3,338 | +3.3% |
| Income taxes | 67/77 | €22,556 | €24,000 | +€1,443 | +6.4% |
| Profit (loss) for the period | 9904 | €79,124 | €81,018 | +€1,895 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €79,124 | €81,018 | +€1,895 | +2.4% |
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 20 October 2026 via checked.be.