DELABY ELECTRO: 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.
What changed
DELABY ELECTRO
NACE 46.431, Wholesale of electrical household appliances and audio-video equipment
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€37,494
2024 · €239,770-€202,276
Equity
€1.6m
2024 · €1.6m+€37,565
Cash
€94,555
2024 · €378,879-€284,324
Balance sheet total
€3.9m
2024 · €3.9m+€25,374
Largest movements
Assets
- Receivables within one year +€369,207
up €369,207 (+31.3%), from €1.2m to €1.5m
of which Trade receivables: +€304,934
- Cash -€284,324
down €284,324 (-75.0%), from €378,879 to €94,555
mainly Receivables within one year (-€369,207) and Stocks and contracts (-€127,467)
- Deferred charges and accrued income -€168,296
down €168,296 (-58.9%), from €285,717 to €117,422
- Stocks and contracts +€127,467
up €127,467 (+7.1%), from €1.8m to €1.9m
Equity and liabilities
- Other debts +€45,952
new in 2025: €45,952
Income statement
- Goods and materials +€863,161
up €863,161 (+14.4%), from €6.0m to €6.8m
of which Purchases: +€956,049
- Turnover +€814,518
up €814,518 (+10.5%), from €7.8m to €8.6m
- Staff costs +€142,250
up €142,250 (+14.5%), from €980,204 to €1.1m
- Services and other goods +€101,466
up €101,466 (+21.6%), from €470,200 to €571,667
- Taxes -€89,930
down €89,930 (-85.8%), from €104,768 to €14,838
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.
Result 2024
€239,770
Turnover
+€814,518
Other operating income
+€49,392
Goods and materials
-€863,161
Services and other goods
-€101,466
Staff costs
-€142,250
Depreciation
+€25,426
Write-downs
+€30,884
Provisions
-€15,624
Other operating charges
-€26,842
Other operating items
-€86,650
Financial income
+€15,222
Financial charges
+€8,324
Taxes
+€89,930
Deferred taxes and other
+€21
Result 2025
€37,494
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€177,309
Investment
-€74,590
Financing
-€32,425
Cash 2024
€378,879
From operations (derived)
-€177,309
Net result for the year
+€37,494
Depreciation
+€93,270
Stocks and contracts
-€127,467
Receivables within one year
-€369,207
Deferred charges and accrued income
+€168,296
Provisions
+€15,575
Trade debts
-€30,614
Tax, wage and social debts
-€10,797
Other debts
+€45,952
Accrued charges and deferred income
+€188
Investment (derived)
-€74,590
Investment in fixed assets (net)
-€74,590
Financing
-€32,425
Debts after one year
-€2,662
Current portion of long-term debt
-€29,834
Contributions, distributions and other
+€71
Cash 2025
€94,555
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,868,085 | €3,893,459 | +€25,374 | +0.7% |
| Fixed assets | 21/28 | €236,156 | €217,475 | -€18,681 | -7.9% |
| Intangible fixed assets | 21 | €4,598 | €4,553 | -€45 | -1.0% |
| Tangible fixed assets | 22/27 | €202,423 | €188,148 | -€14,276 | -7.1% |
| Land and buildings | 22 | €87,168 | €83,662 | -€3,506 | -4.0% |
| Plant, machinery and equipment | 23 | €52,018 | €39,447 | -€12,572 | -24.2% |
| Furniture and vehicles | 24 | €63,237 | €65,039 | +€1,802 | +2.8% |
| Financial fixed assets | 28 | €29,134 | €24,774 | -€4,360 | -15.0% |
| Other financial fixed assets | 284/8 | €29,134 | €24,774 | -€4,360 | -15.0% |
| Amounts receivable and cash guarantees | 285/8 | €29,134 | €24,774 | -€4,360 | -15.0% |
| Current assets | 29/58 | €3,631,930 | €3,675,984 | +€44,054 | +1.2% |
| Stocks and contracts in progress | 3 | €1,787,414 | €1,914,881 | +€127,467 | +7.1% |
| Stocks | 30/36 | €1,787,414 | €1,914,881 | +€127,467 | +7.1% |
| Goods purchased for resale | 34 | €1,787,414 | €1,914,881 | +€127,467 | +7.1% |
| Amounts receivable within one year | 40/41 | €1,179,919 | €1,549,126 | +€369,207 | +31.3% |
| Trade receivables | 40 | €1,177,499 | €1,482,433 | +€304,934 | +25.9% |
| Other amounts receivable | 41 | €2,420 | €66,693 | +€64,273 | +2,656% |
| Cash at bank and in hand | 54/58 | €378,879 | €94,555 | -€284,324 | -75.0% |
| Deferred charges and accrued income | 490/1 | €285,717 | €117,422 | -€168,296 | -58.9% |
| Total equity and liabilities | 10/49 | €3,868,085 | €3,893,459 | +€25,374 | +0.7% |
| Equity | 10/15 | €1,585,946 | €1,623,511 | +€37,565 | +2.4% |
| Contributions | 10/11 | €440,000 | €440,000 | = | 0.0% |
| Capital | 10 | €440,000 | €440,000 | = | 0.0% |
| Issued capital | 100 | €440,000 | €440,000 | = | 0.0% |
| Reserves | 13 | €796,224 | €796,224 | = | 0.0% |
| Non-distributable reserves | 130/1 | €46,186 | €46,186 | = | 0.0% |
| Legal reserve | 130 | €44,000 | €44,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,186 | €2,186 | = | 0.0% |
| Tax-exempt reserves | 132 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €720,037 | €720,037 | = | 0.0% |
| Profit (loss) carried forward | 14 | €349,410 | €387,123 | +€37,713 | +10.8% |
| Investment grants | 15 | €312 | €165 | -€148 | -47.3% |
| Provisions and deferred taxes | 16 | €104 | €15,679 | +€15,575 | +14,951% |
| Provisions for liabilities and charges | 160/5 | - | €15,624 | +€15,624 | |
| Other liabilities and charges | 164/5 | - | €15,624 | +€15,624 | |
| Deferred taxes | 168 | €104 | €55 | -€49 | -47.3% |
| Amounts payable | 17/49 | €2,282,035 | €2,254,268 | -€27,766 | -1.2% |
| Amounts payable after more than one year | 17 | €6,655 | €3,993 | -€2,662 | -40.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Credit institutions | 173 | €0 | - | = | |
| Other amounts payable | 178/9 | €6,655 | €3,993 | -€2,662 | -40.0% |
| Amounts payable within one year | 42/48 | €2,274,512 | €2,249,219 | -€25,293 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €29,834 | - | -€29,834 | |
| Financial debts | 43 | €472,000 | €472,000 | = | 0.0% |
| Credit institutions | 430/8 | €472,000 | €472,000 | = | 0.0% |
| Trade debts | 44 | €1,495,251 | €1,464,637 | -€30,614 | -2.0% |
| Suppliers | 440/4 | €1,495,251 | €1,464,637 | -€30,614 | -2.0% |
| Taxes, remuneration and social security | 45 | €277,427 | €266,630 | -€10,797 | -3.9% |
| Taxes | 450/3 | €135,185 | €101,542 | -€33,643 | -24.9% |
| Remuneration and social security | 454/9 | €142,242 | €165,088 | +€22,846 | +16.1% |
| Other amounts payable | 47/48 | - | €45,952 | +€45,952 | |
| Accrued charges and deferred income | 492/3 | €868 | €1,056 | +€188 | +21.7% |
| Operating income | 70/76A | €8,019,041 | €8,735,295 | +€716,255 | +8.9% |
| Turnover | 70 | €7,783,228 | €8,597,747 | +€814,518 | +10.5% |
| Other operating income | 74 | €87,938 | €137,330 | +€49,392 | +56.2% |
| Non-recurring operating income | 76A | €147,875 | €219 | -€147,656 | -99.9% |
| Operating charges | 60/66A | €7,641,881 | €8,673,909 | +€1.0m | +13.5% |
| Goods for resale, raw materials and consumables | 60 | €5,979,864 | €6,843,026 | +€863,161 | +14.4% |
| Purchases | 600/8 | €5,990,146 | €6,946,195 | +€956,049 | +16.0% |
| Change in stocks: decrease (increase) | 609 | -€10,281 | -€103,169 | -€92,888 | -903% |
| Services and other goods | 61 | €470,200 | €571,667 | +€101,466 | +21.6% |
| Remuneration, social security and pensions | 62 | €980,204 | €1,122,454 | +€142,250 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118,696 | €93,270 | -€25,426 | -21.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€17,212 | -€48,097 | -€30,884 | -179% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | €15,624 | +€15,624 | |
| Other operating charges | 640/8 | €48,904 | €75,746 | +€26,842 | +54.9% |
| Non-recurring operating charges | 66A | €61,225 | €219 | -€61,006 | -99.6% |
| Operating profit (loss) | 9901 | €377,160 | €61,386 | -€315,774 | -83.7% |
| Financial income | 75/76B | €6,422 | €21,644 | +€15,222 | +237% |
| Recurring financial income | 75 | €6,422 | €5,335 | -€1,087 | -16.9% |
| Income from financial fixed assets | 750 | €73 | €171 | +€98 | +133% |
| Other financial income | 752/9 | €6,349 | €5,164 | -€1,185 | -18.7% |
| Non-recurring financial income | 76B | - | €16,309 | +€16,309 | |
| Financial charges | 65/66B | €39,072 | €30,748 | -€8,324 | -21.3% |
| Recurring financial charges | 65 | €39,072 | €30,748 | -€8,324 | -21.3% |
| Debt charges | 650 | €32,707 | €24,041 | -€8,666 | -26.5% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | - | €219 | +€219 | |
| Other financial charges | 652/9 | €6,365 | €6,487 | +€123 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €344,510 | €52,283 | -€292,228 | -84.8% |
| Transfer from deferred taxes | 780 | €28 | €49 | +€21 | +76.1% |
| Income taxes | 67/77 | €104,768 | €14,838 | -€89,930 | -85.8% |
| Taxes | 670/3 | €104,768 | €14,838 | -€89,930 | -85.8% |
| Profit (loss) for the period | 9904 | €239,770 | €37,494 | -€202,276 | -84.4% |
| Profit (loss) for the period to be appropriated | 9905 | €239,770 | €37,494 | -€202,276 | -84.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.