Delaporte Heating: 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.
Delaporte Heating
Largest movements
- Receivables within one year -€65,128
down €65,128 (-40.1%), from €162,465 to €97,337
of which Trade receivables: -€68,827
- Stocks and contracts +€44,212
up €44,212 (+58.4%), from €75,655 to €119,867
- Cash +€10,469
up €10,469 (+178.2%), from €5,876 to €16,345
mainly Receivables within one year (+€65,128) and Net result for the year (+€15,442)
- Tangible fixed assets +€9,728
up €9,728 (+30.4%), from €31,979 to €41,708
of which Furniture and vehicles: +€11,820
- Trade debts -€18,569
down €18,569 (-39.5%), from €47,034 to €28,465
- Reserves +€15,442
up €15,442 (+7.8%), from €198,330 to €213,773
- Tax, wage and social debts -€8,479
down €8,479 (-43.7%), from €19,391 to €10,912
- Debts after one year +€5,423
up €5,423 (+152.0%), from €3,567 to €8,990
- Other debts +€3,198
up €3,198 (+84.8%), from €3,773 to €6,971
- Gross operating margin +€15,929
up €15,929 (+67.5%), from €23,592 to €39,521
- Write-downs -€4,866
down €4,866 (-100.0%), from €4,866 to €0
- Depreciation +€4,766
up €4,766 (+45.4%), from €10,505 to €15,272
- Taxes +€4,346
up €4,346 (+1423.5%), from €305 to €4,651
- Other operating charges -€3,352
down €3,352 (-62.4%), from €5,370 to €2,018
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.
Cash bridge derived
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 | €280,138 | €279,911 | -€227 | -0.1% |
| Fixed assets | 21/28 | €34,054 | €46,264 | +€12,209 | +35.9% |
| Tangible fixed assets | 22/27 | €31,979 | €41,708 | +€9,728 | +30.4% |
| Plant, machinery and equipment | 23 | €1,730 | €1,299 | -€431 | -24.9% |
| Furniture and vehicles | 24 | €22,632 | €34,452 | +€11,820 | +52.2% |
| Other tangible fixed assets | 26 | €7,617 | €5,957 | -€1,661 | -21.8% |
| Financial fixed assets | 28 | €2,075 | €4,556 | +€2,481 | +119.6% |
| Current assets | 29/58 | €246,084 | €233,647 | -€12,437 | -5.1% |
| Stocks and contracts in progress | 3 | €75,655 | €119,867 | +€44,212 | +58.4% |
| Stocks | 30/36 | €75,655 | €119,867 | +€44,212 | +58.4% |
| Amounts receivable within one year | 40/41 | €162,465 | €97,337 | -€65,128 | -40.1% |
| Trade receivables | 40 | €150,561 | €81,734 | -€68,827 | -45.7% |
| Other amounts receivable | 41 | €11,904 | €15,603 | +€3,699 | +31.1% |
| Cash at bank and in hand | 54/58 | €5,876 | €16,345 | +€10,469 | +178.2% |
| Deferred charges and accrued income | 490/1 | €2,087 | €98 | -€1,989 | -95.3% |
| Total equity and liabilities | 10/49 | €280,138 | €279,911 | -€227 | -0.1% |
| Equity | 10/15 | €200,330 | €215,773 | +€15,442 | +7.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €198,330 | €213,773 | +€15,442 | +7.8% |
| Distributable reserves | 133 | €198,330 | €213,773 | +€15,442 | +7.8% |
| Amounts payable | 17/49 | €79,808 | €64,138 | -€15,669 | -19.6% |
| Amounts payable after more than one year | 17 | €3,567 | €8,990 | +€5,423 | +152.0% |
| Financial debts | 170/4 | €3,567 | €8,990 | +€5,423 | +152.0% |
| Amounts payable within one year | 42/48 | €76,241 | €54,749 | -€21,492 | -28.2% |
| Current portion of amounts payable after more than one year | 42 | €6,044 | €8,401 | +€2,358 | +39.0% |
| Trade debts | 44 | €47,034 | €28,465 | -€18,569 | -39.5% |
| Suppliers | 440/4 | €47,034 | €28,465 | -€18,569 | -39.5% |
| Taxes, remuneration and social security | 45 | €19,391 | €10,912 | -€8,479 | -43.7% |
| Taxes | 450/3 | €19,391 | €10,912 | -€8,479 | -43.7% |
| Other amounts payable | 47/48 | €3,773 | €6,971 | +€3,198 | +84.8% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,505 | €15,272 | +€4,766 | +45.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,866 | €0 | -€4,866 | -100.0% |
| Other operating charges | 640/8 | €5,370 | €2,018 | -€3,352 | -62.4% |
| Non-recurring operating charges | 66A | €625 | €0 | -€625 | -100.0% |
| Gross operating margin | 9900 | €23,592 | €39,521 | +€15,929 | +67.5% |
| Operating profit (loss) | 9901 | €2,226 | €22,231 | +€20,005 | +898.7% |
| Financial income | 75/76B | €36 | €116 | +€80 | +221.4% |
| Recurring financial income | 75 | €36 | €116 | +€80 | +221.4% |
| Financial charges | 65/66B | €887 | €2,255 | +€1,368 | +154.3% |
| Recurring financial charges | 65 | €887 | €2,255 | +€1,368 | +154.3% |
| Profit (loss) for the period before taxes | 9903 | €1,376 | €20,093 | +€18,717 | +1360.5% |
| Income taxes | 67/77 | €305 | €4,651 | +€4,346 | +1423.5% |
| Profit (loss) for the period | 9904 | €1,070 | €15,442 | +€14,372 | +1342.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,070 | €15,442 | +€14,372 | +1342.6% |
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 12 October 2026 via checked.be.