DELTENRE 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.
DELTENRE CONSULTING
Largest movements
- Receivables within one year +€11,378
up €11,378 (+12.0%), from €94,477 to €105,855
of which Trade receivables: +€15,589
- Intangible fixed assets -€3,795
down €3,795 (-67.3%), from €5,642 to €1,847
- Tangible fixed assets -€2,681
down €2,681 (-10.5%), from €25,492 to €22,810
of which Other tangible fixed assets: -€1,786
- Cash +€2,250
up €2,250 (+3.7%), from €61,398 to €63,648
mainly Trade debts (+€16,007) and Depreciation (+€9,465)
- Trade debts +€16,007
up €16,007 (+143%), from €11,173 to €27,180
- Profit (loss) carried forward -€12,949
down €12,949 (-9.6%), from €135,027 to €122,078
- Tax, wage and social debts +€3,971
up €3,971 (+30.9%), from €12,844 to €16,815
- Debts after one year -€3,369
down €3,369 (-84.7%), from €3,976 to €607
- Contributions +€3,000
up €3,000 (+17.2%), from €17,460 to €20,460
- Purchases and services -€7,587
down €7,587 (-4.2%), from €179,401 to €171,814
- Turnover -€6,868
down €6,868 (-3.9%), from €177,356 to €170,488
- Staff costs +€4,791
up €4,791 (+188%), from €2,544 to €7,335
- Financial income +€3,649
new in 2025: €3,649
- Taxes +€3,366
up €3,366 (+86.4%), from €3,896 to €7,261
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 | €187,027 | €194,159 | +€7,132 | +3.8% |
| Fixed assets | 21/28 | €31,133 | €24,657 | -€6,476 | -20.8% |
| Intangible fixed assets | 21 | €5,642 | €1,847 | -€3,795 | -67.3% |
| Tangible fixed assets | 22/27 | €25,492 | €22,810 | -€2,681 | -10.5% |
| Plant, machinery and equipment | 23 | €327 | €852 | +€526 | +161% |
| Furniture and vehicles | 24 | €10,042 | €8,622 | -€1,421 | -14.1% |
| Other tangible fixed assets | 26 | €15,123 | €13,336 | -€1,786 | -11.8% |
| Current assets | 29/58 | €155,894 | €169,502 | +€13,608 | +8.7% |
| Amounts receivable within one year | 40/41 | €94,477 | €105,855 | +€11,378 | +12.0% |
| Trade receivables | 40 | €26,676 | €42,265 | +€15,589 | +58.4% |
| Other amounts receivable | 41 | €67,801 | €63,589 | -€4,212 | -6.2% |
| Cash at bank and in hand | 54/58 | €61,398 | €63,648 | +€2,250 | +3.7% |
| Deferred charges and accrued income | 490/1 | €19 | - | -€19 | |
| Total equity and liabilities | 10/49 | €187,027 | €194,159 | +€7,132 | +3.8% |
| Equity | 10/15 | €152,487 | €142,538 | -€9,949 | -6.5% |
| Contributions | 10/11 | €17,460 | €20,460 | +€3,000 | +17.2% |
| Profit (loss) carried forward | 14 | €135,027 | €122,078 | -€12,949 | -9.6% |
| Amounts payable | 17/49 | €34,541 | €51,621 | +€17,081 | +49.5% |
| Amounts payable after more than one year | 17 | €3,976 | €607 | -€3,369 | -84.7% |
| Financial debts | 170/4 | €3,976 | €607 | -€3,369 | -84.7% |
| Amounts payable within one year | 42/48 | €30,565 | €50,555 | +€19,990 | +65.4% |
| Current portion of amounts payable after more than one year | 42 | €6,549 | €6,409 | -€140 | -2.1% |
| Financial debts | 43 | - | €151 | +€151 | |
| Credit institutions | 430/8 | - | €151 | +€151 | |
| Trade debts | 44 | €11,173 | €27,180 | +€16,007 | +143% |
| Suppliers | 440/4 | €11,173 | €27,180 | +€16,007 | +143% |
| Taxes, remuneration and social security | 45 | €12,844 | €16,815 | +€3,971 | +30.9% |
| Taxes | 450/3 | €12,844 | €16,815 | +€3,971 | +30.9% |
| Accrued charges and deferred income | 492/3 | - | €460 | +€460 | |
| Turnover | 70 | €177,356 | €170,488 | -€6,868 | -3.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €179,401 | €171,814 | -€7,587 | -4.2% |
| Remuneration, social security and pensions | 62 | €2,544 | €7,335 | +€4,791 | +188% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,840 | €9,465 | +€624 | +7.1% |
| Other operating charges | 640/8 | €2,582 | €1,820 | -€761 | -29.5% |
| Gross operating margin | 9900 | €11,035 | €10,353 | -€681 | -6.2% |
| Operating profit (loss) | 9901 | -€2,931 | -€8,266 | -€5,335 | -182% |
| Financial income | 75/76B | - | €3,649 | +€3,649 | |
| Recurring financial income | 75 | - | €3,649 | +€3,649 | |
| Financial charges | 65/66B | €1,042 | €1,071 | +€29 | +2.8% |
| Recurring financial charges | 65 | €1,042 | €1,071 | +€29 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,972 | -€5,687 | -€1,715 | -43.2% |
| Income taxes | 67/77 | €3,896 | €7,261 | +€3,366 | +86.4% |
| Profit (loss) for the period | 9904 | -€7,868 | -€12,949 | -€5,080 | -64.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,868 | -€12,949 | -€5,080 | -64.6% |
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 28 October 2026 via checked.be.