Echo Delta 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.
Echo Delta Consulting
Largest movements
- Cash +€35,557
up €35,557 (+70.4%), from €50,472 to €86,029
mainly Net result for the year (+€35,719) and Other debts (+€15,434)
- Tangible fixed assets -€9,322
down €9,322 (-41.4%), from €22,496 to €13,174
- Receivables within one year -€7,324
down €7,324 (-18.5%), from €39,526 to €32,201
of which Other amounts receivable: -€23,213
- Current investments +€1,521
new in 2025: €1,521
- Other debts +€15,434
up €15,434 (+76.1%), from €20,285 to €35,719
- Tax, wage and social debts +€12,586
up €12,586 (+94.3%), from €13,350 to €25,936
- Current portion of long-term debt -€3,993
no longer reported in 2025 (was €3,993)
- Trade debts -€3,596
down €3,596 (-100%), from €3,596 to €0
- Gross operating margin +€43,072
up €43,072 (+252%), from €17,123 to €60,195
- Taxes +€11,978
up €11,978 (+593%), from €2,019 to €13,997
- Depreciation -€3,503
down €3,503 (-25.8%), from €13,602 to €10,099
- Other operating charges -€637
down €637 (-43.4%), from €1,466 to €829
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 | €112,493 | €132,925 | +€20,431 | +18.2% |
| Fixed assets | 21/28 | €22,496 | €13,174 | -€9,322 | -41.4% |
| Tangible fixed assets | 22/27 | €22,496 | €13,174 | -€9,322 | -41.4% |
| Plant, machinery and equipment | 23 | €11,480 | €7,657 | -€3,824 | -33.3% |
| Furniture and vehicles | 24 | €4,821 | €934 | -€3,887 | -80.6% |
| Other tangible fixed assets | 26 | €6,195 | €4,583 | -€1,611 | -26.0% |
| Current assets | 29/58 | €89,998 | €119,751 | +€29,753 | +33.1% |
| Amounts receivable within one year | 40/41 | €39,526 | €32,201 | -€7,324 | -18.5% |
| Trade receivables | 40 | €7,555 | €23,444 | +€15,889 | +210% |
| Other amounts receivable | 41 | €31,970 | €8,757 | -€23,213 | -72.6% |
| Current investments | 50/53 | - | €1,521 | +€1,521 | |
| Cash at bank and in hand | 54/58 | €50,472 | €86,029 | +€35,557 | +70.4% |
| Total equity and liabilities | 10/49 | €112,493 | €132,925 | +€20,431 | +18.2% |
| Equity | 10/15 | €71,270 | €71,270 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €50,810 | €50,810 | = | 0.0% |
| Amounts payable | 17/49 | €41,224 | €61,655 | +€20,431 | +49.6% |
| Amounts payable within one year | 42/48 | €41,224 | €61,655 | +€20,431 | +49.6% |
| Current portion of amounts payable after more than one year | 42 | €3,993 | - | -€3,993 | |
| Trade debts | 44 | €3,596 | €0 | -€3,596 | -100% |
| Suppliers | 440/4 | €3,596 | €0 | -€3,596 | -100% |
| Taxes, remuneration and social security | 45 | €13,350 | €25,936 | +€12,586 | +94.3% |
| Taxes | 450/3 | €13,350 | €25,936 | +€12,586 | +94.3% |
| Other amounts payable | 47/48 | €20,285 | €35,719 | +€15,434 | +76.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,602 | €10,099 | -€3,503 | -25.8% |
| Other operating charges | 640/8 | €1,466 | €829 | -€637 | -43.4% |
| Gross operating margin | 9900 | €17,123 | €60,195 | +€43,072 | +252% |
| Operating profit (loss) | 9901 | €2,054 | €49,267 | +€47,213 | +2,298% |
| Financial income | 75/76B | €725 | €1,082 | +€357 | +49.3% |
| Recurring financial income | 75 | €725 | €1,082 | +€357 | +49.3% |
| Financial charges | 65/66B | €460 | €633 | +€173 | +37.5% |
| Recurring financial charges | 65 | €460 | €633 | +€173 | +37.5% |
| Profit (loss) for the period before taxes | 9903 | €2,319 | €49,716 | +€47,397 | +2,044% |
| Income taxes | 67/77 | €2,019 | €13,997 | +€11,978 | +593% |
| Profit (loss) for the period | 9904 | €300 | €35,719 | +€35,419 | +11,811% |
| Profit (loss) for the period to be appropriated | 9905 | €300 | €35,719 | +€35,419 | +11,811% |
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 17 October 2026 via checked.be.