DELTA MANAGEMENT & 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.
DELTA MANAGEMENT & CONSULTING
Largest movements
- Receivables within one year +€4,890
new in 2025: €4,890
- Cash -€3,871
no longer reported in 2025 (was €3,871)
mainly Receivables within one year (-€4,890) and Trade debts (-€575)
- Short-term financial debts +€1,104
new in 2025: €1,104
- Trade debts -€575
down €575 (-55.6%), from €1,035 to €460
- Other debts +€449
up €449 (+0.4%), from €122,038 to €122,487
- Profit (loss) carried forward +€443
up €443 (+0.3%), from -€134,363 to -€133,921
- Tax, wage and social debts -€402
down €402 (-44.6%), from €902 to €500
- Gross operating margin -€5,267
down €5,267 (-74.2%), from €7,099 to €1,832
- Other operating charges +€184
up €184 (+27.9%), from €661 to €846
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 | €3,871 | €4,890 | +€1,019 | +26.3% |
| Current assets | 29/58 | €3,871 | €4,890 | +€1,019 | +26.3% |
| Amounts receivable within one year | 40/41 | - | €4,890 | +€4,890 | |
| Trade receivables | 40 | - | €4,890 | +€4,890 | |
| Cash at bank and in hand | 54/58 | €3,871 | - | -€3,871 | |
| Total equity and liabilities | 10/49 | €3,871 | €4,890 | +€1,019 | +26.3% |
| Equity | 10/15 | -€120,103 | -€119,661 | +€443 | +0.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€134,363 | -€133,921 | +€443 | +0.3% |
| Amounts payable | 17/49 | €123,975 | €124,551 | +€576 | +0.5% |
| Amounts payable within one year | 42/48 | €123,975 | €124,551 | +€576 | +0.5% |
| Financial debts | 43 | - | €1,104 | +€1,104 | |
| Credit institutions | 430/8 | - | €1,104 | +€1,104 | |
| Trade debts | 44 | €1,035 | €460 | -€575 | -55.6% |
| Suppliers | 440/4 | €1,035 | €460 | -€575 | -55.6% |
| Taxes, remuneration and social security | 45 | €902 | €500 | -€402 | -44.6% |
| Taxes | 450/3 | €902 | €500 | -€402 | -44.6% |
| Other amounts payable | 47/48 | €122,038 | €122,487 | +€449 | +0.4% |
| Other operating charges | 640/8 | €661 | €846 | +€184 | +27.9% |
| Gross operating margin | 9900 | €7,099 | €1,832 | -€5,267 | -74.2% |
| Operating profit (loss) | 9901 | €6,438 | €987 | -€5,451 | -84.7% |
| Financial charges | 65/66B | €48 | €44 | -€3 | -7.3% |
| Recurring financial charges | 65 | €29 | €44 | +€15 | +53.3% |
| Non-recurring financial charges | 66B | €19 | - | -€19 | |
| Profit (loss) for the period before taxes | 9903 | €6,390 | €942 | -€5,448 | -85.3% |
| Income taxes | 67/77 | €469 | €500 | +€31 | +6.7% |
| Profit (loss) for the period | 9904 | €5,922 | €443 | -€5,479 | -92.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,922 | €443 | -€5,479 | -92.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.