DELAGRANGE ELEKTRO: 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.
DELAGRANGE ELEKTRO
Largest movements
- Stocks and contracts -€5,248
down €5,248 (-100%), from €5,248 to €0
- Receivables within one year +€4,429
up €4,429 (+2.7%), from €161,155 to €165,584
of which Other amounts receivable: +€47,758
- Tangible fixed assets -€3,861
down €3,861 (-76.0%), from €5,079 to €1,217
- Deferred charges and accrued income -€3,632
down €3,632 (-76.6%), from €4,738 to €1,107
- Short-term financial debts -€25,036
down €25,036 (-100%), from €25,036 to €0
- Profit (loss) carried forward +€9,406
up €9,406 (+7.8%), from -€120,346 to -€110,940
- Trade debts +€9,034
up €9,034 (+22,240%), from €41 to €9,075
- Tax, wage and social debts -€3,099
down €3,099 (-91.1%), from €3,402 to €304
- Gross operating margin +€21,002
up €21,002 (+2,356%), from €891 to €21,893
- Write-downs +€11,474
new in 2025: €11,474
- Financial income +€2,059
up €2,059 (+44.8%), from €4,597 to €6,657
- Financial charges +€687
up €687 (+26.9%), from €2,548 to €3,234
- Other operating charges -€444
down €444 (-43.6%), from €1,018 to €575
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 | €181,310 | €171,615 | -€9,695 | -5.3% |
| Fixed assets | 21/28 | €5,808 | €1,217 | -€4,591 | -79.0% |
| Tangible fixed assets | 22/27 | €5,079 | €1,217 | -€3,861 | -76.0% |
| Plant, machinery and equipment | 23 | €1,870 | €0 | -€1,870 | -100% |
| Furniture and vehicles | 24 | €2,583 | €1,217 | -€1,365 | -52.9% |
| Other tangible fixed assets | 26 | €626 | €0 | -€626 | -100% |
| Financial fixed assets | 28 | €730 | €0 | -€730 | -100% |
| Current assets | 29/58 | €175,501 | €170,398 | -€5,104 | -2.9% |
| Stocks and contracts in progress | 3 | €5,248 | €0 | -€5,248 | -100% |
| Stocks | 30/36 | €5,248 | €0 | -€5,248 | -100% |
| Amounts receivable within one year | 40/41 | €161,155 | €165,584 | +€4,429 | +2.7% |
| Trade receivables | 40 | €69,424 | €26,094 | -€43,329 | -62.4% |
| Other amounts receivable | 41 | €91,731 | €139,489 | +€47,758 | +52.1% |
| Cash at bank and in hand | 54/58 | €4,360 | €3,707 | -€653 | -15.0% |
| Deferred charges and accrued income | 490/1 | €4,738 | €1,107 | -€3,632 | -76.6% |
| Total equity and liabilities | 10/49 | €181,310 | €171,615 | -€9,695 | -5.3% |
| Equity | 10/15 | €152,831 | €162,237 | +€9,406 | +6.2% |
| Contributions | 10/11 | €101,400 | €101,400 | = | 0.0% |
| Reserves | 13 | €171,777 | €171,777 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,860 | €4,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €4,860 | €4,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €340 | €340 | = | 0.0% |
| Distributable reserves | 133 | €166,576 | €166,576 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,346 | -€110,940 | +€9,406 | +7.8% |
| Amounts payable | 17/49 | €28,479 | €9,378 | -€19,101 | -67.1% |
| Amounts payable within one year | 42/48 | €28,479 | €9,378 | -€19,101 | -67.1% |
| Financial debts | 43 | €25,036 | €0 | -€25,036 | -100% |
| Credit institutions | 430/8 | €25,036 | €0 | -€25,036 | -100% |
| Trade debts | 44 | €41 | €9,075 | +€9,034 | +22,240% |
| Suppliers | 440/4 | €41 | €9,075 | +€9,034 | +22,240% |
| Taxes, remuneration and social security | 45 | €3,402 | €304 | -€3,099 | -91.1% |
| Taxes | 450/3 | €3,402 | €304 | -€3,099 | -91.1% |
| Non-recurring operating income | 76A | €2,457 | €3,113 | +€656 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,436 | €3,861 | +€425 | +12.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €11,474 | +€11,474 | |
| Other operating charges | 640/8 | €1,018 | €575 | -€444 | -43.6% |
| Non-recurring operating charges | 66A | €900 | €0 | -€900 | -100% |
| Gross operating margin | 9900 | €891 | €21,893 | +€21,002 | +2,356% |
| Operating profit (loss) | 9901 | -€4,463 | €5,983 | +€10,447 | |
| Financial income | 75/76B | €4,597 | €6,657 | +€2,059 | +44.8% |
| Recurring financial income | 75 | €4,597 | €6,657 | +€2,059 | +44.8% |
| Financial charges | 65/66B | €2,548 | €3,234 | +€687 | +26.9% |
| Recurring financial charges | 65 | €2,548 | €3,234 | +€687 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,413 | €9,406 | +€11,819 | |
| Profit (loss) for the period | 9904 | -€2,413 | €9,406 | +€11,819 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,413 | €9,406 | +€11,819 |
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 25 October 2026 via checked.be.