DELTA P PROCESS CONSULTANTS: 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 P PROCESS CONSULTANTS
Largest movements
- Cash -€62,497
down €62,497 (-24.7%), from €253,417 to €190,920
mainly Contributions, distributions and other (-€48,446) and Tax, wage and social debts (-€7,823)
- Deferred charges and accrued income +€4,996
up €4,996 (+128%), from €3,909 to €8,905
- Reserves -€47,731
down €47,731 (-20.0%), from €238,488 to €190,757
of which Distributable reserves: -€47,731
- Tax, wage and social debts -€7,823
down €7,823 (-80.1%), from €9,769 to €1,946
- Other debts -€4,580
down €4,580 (-25.9%), from €17,661 to €13,081
- Gross operating margin -€34,743
down €34,743 (-60.0%), from €57,931 to €23,188
- Financial charges +€16,612
up €16,612 (+1,678%), from €990 to €17,603
of which Non-recurring financial charges: +€15,300
- Taxes -€8,063
down €8,063 (-91.5%), from €8,813 to €750
- Other operating charges +€2,204
up €2,204 (+337%), from €654 to €2,857
- Depreciation -€668
down €668 (-34.6%), from €1,931 to €1,263
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 | €272,739 | €212,821 | -€59,918 | -22.0% |
| Fixed assets | 21/28 | €2,147 | €884 | -€1,263 | -58.8% |
| Tangible fixed assets | 22/27 | €2,147 | €884 | -€1,263 | -58.8% |
| Land and buildings | 22 | €1,768 | €884 | -€884 | -50.0% |
| Furniture and vehicles | 24 | €379 | - | -€379 | |
| Current assets | 29/58 | €270,592 | €211,937 | -€58,655 | -21.7% |
| Amounts receivable within one year | 40/41 | €13,266 | €12,112 | -€1,154 | -8.7% |
| Trade receivables | 40 | €8,712 | €7,558 | -€1,154 | -13.2% |
| Other amounts receivable | 41 | €4,554 | €4,554 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €253,417 | €190,920 | -€62,497 | -24.7% |
| Deferred charges and accrued income | 490/1 | €3,909 | €8,905 | +€4,996 | +128% |
| Total equity and liabilities | 10/49 | €272,739 | €212,821 | -€59,918 | -22.0% |
| Equity | 10/15 | €241,327 | €193,596 | -€47,731 | -19.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €238,488 | €190,757 | -€47,731 | -20.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Distributable reserves | 133 | €238,438 | €190,707 | -€47,731 | -20.0% |
| Profit (loss) carried forward | 14 | €2,339 | €2,339 | = | 0.0% |
| Amounts payable | 17/49 | €31,412 | €19,225 | -€12,187 | -38.8% |
| Amounts payable within one year | 42/48 | €31,412 | €19,225 | -€12,187 | -38.8% |
| Trade debts | 44 | €3,981 | €4,198 | +€217 | +5.4% |
| Suppliers | 440/4 | €3,981 | €4,198 | +€217 | +5.4% |
| Taxes, remuneration and social security | 45 | €9,769 | €1,946 | -€7,823 | -80.1% |
| Taxes | 450/3 | €9,769 | €1,946 | -€7,823 | -80.1% |
| Other amounts payable | 47/48 | €17,661 | €13,081 | -€4,580 | -25.9% |
| Non-recurring operating income | 76A | €4,554 | - | -€4,554 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,931 | €1,263 | -€668 | -34.6% |
| Other operating charges | 640/8 | €654 | €2,857 | +€2,204 | +337% |
| Gross operating margin | 9900 | €57,931 | €23,188 | -€34,743 | -60.0% |
| Operating profit (loss) | 9901 | €55,347 | €19,068 | -€36,278 | -65.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €990 | €17,603 | +€16,612 | +1,678% |
| Recurring financial charges | 65 | €990 | €2,303 | +€1,312 | +133% |
| Non-recurring financial charges | 66B | - | €15,300 | +€15,300 | |
| Profit (loss) for the period before taxes | 9903 | €54,357 | €1,466 | -€52,892 | -97.3% |
| Income taxes | 67/77 | €8,813 | €750 | -€8,063 | -91.5% |
| Profit (loss) for the period | 9904 | €45,545 | €716 | -€44,829 | -98.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,545 | €716 | -€44,829 | -98.4% |
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 23 October 2026 via checked.be.