DELTA SIGMA CONSULT: what changed
DELTA SIGMA CONSULT
Largest movements
- Tangible fixed assets -€4,399
down €4,399 (-53.6%), from €8,199 to €3,801
- Receivables within one year +€4,211
up €4,211 (+142%), from €2,968 to €7,179
of which Other amounts receivable: +€3,088
- Cash -€2,844
down €2,844 (-18.5%), from €15,333 to €12,489
mainly Other debts (-€170,880) and Receivables within one year (-€4,211)
- Other debts -€170,880
no longer reported in 2025 (was €170,880)
- Debts after one year +€151,398
new in 2025: €151,398
- Profit (loss) carried forward +€18,008
up €18,008 (+10.7%), from -€168,642 to -€150,634
- Tax, wage and social debts -€796
down €796 (-19.8%), from €4,013 to €3,217
- Trade debts -€762
down €762 (-79.3%), from €960 to €199
- Taxes -€2,811
down €2,811 (-39.8%), from €7,054 to €4,243
- Gross operating margin -€2,399
down €2,399 (-7.7%), from €30,976 to €28,577
- Depreciation +€1,607
up €1,607 (+38.2%), from €4,212 to €5,819
- Other operating charges -€399
down €399 (-50.0%), from €799 to €400
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,501 | €23,469 | -€3,032 | -11.4% |
| Fixed assets | 21/28 | €8,199 | €3,801 | -€4,399 | -53.6% |
| Tangible fixed assets | 22/27 | €8,199 | €3,801 | -€4,399 | -53.6% |
| Furniture and vehicles | 24 | €8,199 | €3,801 | -€4,399 | -53.6% |
| Current assets | 29/58 | €18,301 | €19,668 | +€1,367 | +7.5% |
| Amounts receivable within one year | 40/41 | €2,968 | €7,179 | +€4,211 | +142% |
| Trade receivables | 40 | €22 | €1,145 | +€1,123 | +5,135% |
| Other amounts receivable | 41 | €2,946 | €6,034 | +€3,088 | +105% |
| Cash at bank and in hand | 54/58 | €15,333 | €12,489 | -€2,844 | -18.5% |
| Total equity and liabilities | 10/49 | €26,501 | €23,469 | -€3,032 | -11.4% |
| Equity | 10/15 | -€149,353 | -€131,345 | +€18,008 | +12.1% |
| Contributions | 10/11 | €19,289 | €19,289 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€168,642 | -€150,634 | +€18,008 | +10.7% |
| Amounts payable | 17/49 | €175,854 | €154,814 | -€21,040 | -12.0% |
| Amounts payable after more than one year | 17 | - | €151,398 | +€151,398 | |
| Other amounts payable | 178/9 | - | €151,398 | +€151,398 | |
| Amounts payable within one year | 42/48 | €175,854 | €3,416 | -€172,438 | -98.1% |
| Trade debts | 44 | €960 | €199 | -€762 | -79.3% |
| Suppliers | 440/4 | €960 | €199 | -€762 | -79.3% |
| Taxes, remuneration and social security | 45 | €4,013 | €3,217 | -€796 | -19.8% |
| Taxes | 450/3 | €4,013 | €3,217 | -€796 | -19.8% |
| Other amounts payable | 47/48 | €170,880 | - | -€170,880 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,212 | €5,819 | +€1,607 | +38.2% |
| Other operating charges | 640/8 | €799 | €400 | -€399 | -50.0% |
| Gross operating margin | 9900 | €30,976 | €28,577 | -€2,399 | -7.7% |
| Operating profit (loss) | 9901 | €25,966 | €22,358 | -€3,607 | -13.9% |
| Financial income | 75/76B | €58 | - | -€58 | |
| Recurring financial income | 75 | €58 | - | -€58 | |
| Financial charges | 65/66B | €120 | €107 | -€13 | -10.5% |
| Recurring financial charges | 65 | €120 | €107 | -€13 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €25,904 | €22,251 | -€3,653 | -14.1% |
| Income taxes | 67/77 | €7,054 | €4,243 | -€2,811 | -39.8% |
| Profit (loss) for the period | 9904 | €18,850 | €18,008 | -€842 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,850 | €18,008 | -€842 | -4.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.