TIA - DELFIN: what changed
What changed
TIA - DELFIN
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€684,197
2024 · €18.8m-€18.1m
Equity
€122.5m
2024 · €121.8m+€684,197
Cash
€2.8m
2024 · €3.3m-€538,665
Balance sheet total
€122.8m
2024 · €122.1m+€692,250
Largest movements
Assets
- Current investments +€1.4m
up €1.4m (+2.5%), from €55.4m to €56.8m
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Financial income -€17.0m
down €17.0m (-89.5%), from €19.0m to €2.0m
- Financial charges +€1.0m
up €1.0m (+644%), from €162,888 to €1.2m
- Taxes -€325,892
down €325,892 (-68.1%), from €478,258 to €152,367
of which Taxes: -€326,087
- Services and other goods +€136,148
up €136,148 (+59.7%), from €228,052 to €364,200
- Turnover -€121,865
down €121,865 (-11.3%), from €1.1m to €952,420
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.
Result 2024
€18.8m
Turnover
-€121,865
Other operating income
-€5,380
Services and other goods
-€136,148
Staff costs
-€61,317
Other operating charges
-€47,831
Other operating items
-€10,648
Financial income
-€17.0m
Financial charges
-€1.0m
Taxes
+€325,892
Result 2025
€684,197
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€838,911
Investment
-€1.4m
Financing
€0
Cash 2024
€3.3m
From operations (derived)
+€838,911
Net result for the year
+€684,197
Receivables within one year
+€4,352
Deferred charges and accrued income
+€142,310
Trade debts
-€12,406
Tax, wage and social debts
+€34,408
Other debts
-€3,500
Accrued charges and deferred income
-€10,450
Investment (derived)
-€1.4m
Current investments
-€1.4m
Cash 2025
€2.8m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,096,008 | €122,788,257 | +€692,250 | +0.6% |
| Fixed assets | 21/28 | €62,643,584 | €62,643,584 | = | 0.0% |
| Financial fixed assets | 28 | €62,643,584 | €62,643,584 | = | 0.0% |
| Affiliated companies | 280/1 | €62,643,584 | €62,643,584 | = | 0.0% |
| Participating interests | 280 | €62,643,584 | €62,643,584 | = | 0.0% |
| Current assets | 29/58 | €59,452,424 | €60,144,673 | +€692,250 | +1.2% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €510,938 | €506,586 | -€4,352 | -0.9% |
| Trade receivables | 40 | €94,424 | €126,024 | +€31,600 | +33.5% |
| Other amounts receivable | 41 | €416,513 | €380,562 | -€35,951 | -8.6% |
| Current investments | 50/53 | €55,401,859 | €56,779,435 | +€1.4m | +2.5% |
| Other investments | 51/53 | €55,401,859 | €56,779,435 | +€1.4m | +2.5% |
| Cash at bank and in hand | 54/58 | €3,329,090 | €2,790,425 | -€538,665 | -16.2% |
| Deferred charges and accrued income | 490/1 | €210,537 | €68,227 | -€142,310 | -67.6% |
| Total equity and liabilities | 10/49 | €122,096,008 | €122,788,257 | +€692,250 | +0.6% |
| Equity | 10/15 | €121,841,973 | €122,526,170 | +€684,197 | +0.6% |
| Contributions | 10/11 | €65,150,275 | €65,150,275 | = | 0.0% |
| Reserves | 13 | €56,691,698 | €57,375,895 | +€684,197 | +1.2% |
| Non-distributable reserves | 130/1 | €330 | €330 | = | 0.0% |
| Other | 1319 | €330 | €330 | = | 0.0% |
| Distributable reserves | 133 | €56,691,368 | €57,375,566 | +€684,197 | +1.2% |
| Amounts payable | 17/49 | €254,035 | €262,087 | +€8,052 | +3.2% |
| Amounts payable within one year | 42/48 | €189,333 | €207,834 | +€18,502 | +9.8% |
| Trade debts | 44 | €70,389 | €57,983 | -€12,406 | -17.6% |
| Suppliers | 440/4 | €70,389 | €57,983 | -€12,406 | -17.6% |
| Taxes, remuneration and social security | 45 | €72,819 | €107,226 | +€34,408 | +47.3% |
| Taxes | 450/3 | €14,448 | €25,716 | +€11,268 | +78.0% |
| Remuneration and social security | 454/9 | €58,371 | €81,511 | +€23,139 | +39.6% |
| Other amounts payable | 47/48 | €46,125 | €42,625 | -€3,500 | -7.6% |
| Accrued charges and deferred income | 492/3 | €64,702 | €54,252 | -€10,450 | -16.2% |
| Operating income | 70/76A | €1,108,184 | €970,291 | -€137,893 | -12.4% |
| Turnover | 70 | €1,074,285 | €952,420 | -€121,865 | -11.3% |
| Other operating income | 74 | €23,251 | €17,871 | -€5,380 | -23.1% |
| Non-recurring operating income | 76A | €10,648 | €0 | -€10,648 | -100% |
| Operating charges | 60/66A | €681,650 | €926,945 | +€245,296 | +36.0% |
| Services and other goods | 61 | €228,052 | €364,200 | +€136,148 | +59.7% |
| Remuneration, social security and pensions | 62 | €435,781 | €497,097 | +€61,317 | +14.1% |
| Other operating charges | 640/8 | €17,817 | €65,648 | +€47,831 | +268% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | €426,534 | €43,345 | -€383,189 | -89.8% |
| Financial income | 75/76B | €19,035,888 | €2,005,522 | -€17.0m | -89.5% |
| Recurring financial income | 75 | €19,035,888 | €2,005,522 | -€17.0m | -89.5% |
| Income from financial fixed assets | 750 | €16,802,455 | €18,186 | -€16.8m | -99.9% |
| Income from current assets | 751 | €2,155,136 | €1,622,339 | -€532,797 | -24.7% |
| Other financial income | 752/9 | €78,297 | €364,997 | +€286,700 | +366% |
| Financial charges | 65/66B | €162,888 | €1,212,303 | +€1.0m | +644% |
| Recurring financial charges | 65 | €162,888 | €1,212,303 | +€1.0m | +644% |
| Debt charges | 650 | €54 | €0 | -€54 | -100% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €81,750 | €785,198 | +€703,448 | +860% |
| Other financial charges | 652/9 | €81,084 | €427,106 | +€346,021 | +427% |
| Profit (loss) for the period before taxes | 9903 | €19,299,535 | €836,564 | -€18.5m | -95.7% |
| Income taxes | 67/77 | €478,258 | €152,367 | -€325,892 | -68.1% |
| Taxes | 670/3 | €478,454 | €152,367 | -€326,087 | -68.2% |
| Tax adjustments and reversals of tax provisions | 77 | €195 | €0 | -€195 | -100% |
| Profit (loss) for the period | 9904 | €18,821,276 | €684,197 | -€18.1m | -96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,821,276 | €684,197 | -€18.1m | -96.4% |
Next steps
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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 2 November 2026 via checked.be.