Develop & Deliver Solutions Consulting: what changed
Two fiscal 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.
Develop & Deliver Solutions Consulting
Largest movements
- Receivables within one year -€63,089
down €63,089 (-82.4%), from €76,577 to €13,487
of which Trade receivables: -€74,552
- Cash +€24,984
up €24,984 (+25.6%), from €97,721 to €122,705
mainly Net result for the year (+€93,712) and Receivables within one year (+€63,089)
- Deferred charges and accrued income -€4,118
down €4,118 (-38.8%), from €10,621 to €6,503
- Tangible fixed assets -€3,534
down €3,534 (-17.9%), from €19,749 to €16,215
of which Furniture and vehicles: -€2,504
- Other debts -€26,928
down €26,928 (-16.1%), from €166,877 to €139,949
- Tax, wage and social debts -€20,131
down €20,131 (-100.0%), from €20,131 to €0
- Gross operating margin -€92,249
down €92,249 (-41.0%), from €224,753 to €132,504
- Taxes -€22,574
down €22,574 (-44.1%), from €51,224 to €28,649
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €208,249 | €162,314 | -€45,935 | -22.1% |
| Fixed assets | 21/28 | €23,152 | €19,618 | -€3,534 | -15.3% |
| Tangible fixed assets | 22/27 | €19,749 | €16,215 | -€3,534 | -17.9% |
| Furniture and vehicles | 24 | €13,160 | €10,656 | -€2,504 | -19.0% |
| Other tangible fixed assets | 26 | €6,588 | €5,559 | -€1,029 | -15.6% |
| Financial fixed assets | 28 | €3,403 | €3,403 | = | 0.0% |
| Current assets | 29/58 | €185,097 | €142,696 | -€42,401 | -22.9% |
| Stocks and contracts in progress | 3 | €179 | €0 | -€179 | -100.0% |
| Stocks | 30/36 | €179 | €0 | -€179 | -100.0% |
| Amounts receivable within one year | 40/41 | €76,577 | €13,487 | -€63,089 | -82.4% |
| Trade receivables | 40 | €74,731 | €179 | -€74,552 | -99.8% |
| Other amounts receivable | 41 | €1,846 | €13,309 | +€11,463 | +621.1% |
| Cash at bank and in hand | 54/58 | €97,721 | €122,705 | +€24,984 | +25.6% |
| Deferred charges and accrued income | 490/1 | €10,621 | €6,503 | -€4,118 | -38.8% |
| Total equity and liabilities | 10/49 | €208,249 | €162,314 | -€45,935 | -22.1% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €189,649 | €143,714 | -€45,935 | -24.2% |
| Amounts payable within one year | 42/48 | €189,485 | €143,714 | -€45,771 | -24.2% |
| Trade debts | 44 | €2,477 | €3,765 | +€1,288 | +52.0% |
| Suppliers | 440/4 | €2,477 | €3,765 | +€1,288 | +52.0% |
| Taxes, remuneration and social security | 45 | €20,131 | €0 | -€20,131 | -100.0% |
| Taxes | 450/3 | €20,131 | €0 | -€20,131 | -100.0% |
| Other amounts payable | 47/48 | €166,877 | €139,949 | -€26,928 | -16.1% |
| Accrued charges and deferred income | 492/3 | €164 | €0 | -€164 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,441 | €8,679 | +€239 | +2.8% |
| Other operating charges | 640/8 | €1,371 | €1,416 | +€46 | +3.3% |
| Gross operating margin | 9900 | €224,753 | €132,504 | -€92,249 | -41.0% |
| Operating profit (loss) | 9901 | €214,942 | €122,409 | -€92,533 | -43.1% |
| Financial income | 75/76B | €61 | €218 | +€157 | +256.8% |
| Recurring financial income | 75 | €61 | €218 | +€157 | +256.8% |
| Financial charges | 65/66B | €263 | €266 | +€3 | +1.3% |
| Recurring financial charges | 65 | €263 | €266 | +€3 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €214,741 | €122,361 | -€92,380 | -43.0% |
| Income taxes | 67/77 | €51,224 | €28,649 | -€22,574 | -44.1% |
| Profit (loss) for the period | 9904 | €163,517 | €93,712 | -€69,805 | -42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €163,517 | €93,712 | -€69,805 | -42.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.