DELCO INTERIEUR: 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.
DELCO INTERIEUR
Largest movements
- Receivables within one year +€86,186
up €86,186 (+60.5%), from €142,392 to €228,579
of which Trade receivables: +€82,127
- Tangible fixed assets +€52,084
up €52,084 (+107%), from €48,897 to €100,981
of which Furniture and vehicles: +€30,316
- Stocks and contracts -€36,000
down €36,000 (-18.6%), from €193,050 to €157,050
of which Contracts in progress: -€36,000
- Cash +€23,605
up €23,605 (+82.9%), from €28,477 to €52,081
mainly Trade debts (+€73,275) and Debts after one year (+€39,078)
- Trade debts +€73,275
up €73,275 (+856%), from €8,558 to €81,833
- Reserves -€48,764
down €48,764 (-33.1%), from €147,144 to €98,379
of which Distributable reserves: -€48,764
- Debts after one year +€39,078
up €39,078 (+57.5%), from €67,954 to €107,031
- Tax, wage and social debts +€31,918
up €31,918 (+470%), from €6,790 to €38,708
- Current portion of long-term debt +€15,207
up €15,207 (+98.4%), from €15,456 to €30,663
- Gross operating margin -€15,866
down €15,866 (-92.9%), from €17,077 to €1,211
- Depreciation +€10,137
up €10,137 (+44.7%), from €22,659 to €32,796
- Financial charges +€4,151
up €4,151 (+34.4%), from €12,061 to €16,212
- Financial income -€221
down €221 (-24.8%), from €889 to €668
- Other operating charges -€188
down €188 (-12.1%), from €1,558 to €1,369
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 | €420,461 | €545,100 | +€124,639 | +29.6% |
| Fixed assets | 21/28 | €54,985 | €106,155 | +€51,170 | +93.1% |
| Intangible fixed assets | 21 | €2,338 | €1,424 | -€914 | -39.1% |
| Tangible fixed assets | 22/27 | €48,897 | €100,981 | +€52,084 | +107% |
| Plant, machinery and equipment | 23 | €46,719 | €68,488 | +€21,769 | +46.6% |
| Furniture and vehicles | 24 | €2,177 | €32,493 | +€30,316 | +1,392% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €365,476 | €438,945 | +€73,468 | +20.1% |
| Stocks and contracts in progress | 3 | €193,050 | €157,050 | -€36,000 | -18.6% |
| Stocks | 30/36 | €157,050 | €157,050 | = | 0.0% |
| Contracts in progress | 37 | €36,000 | €0 | -€36,000 | -100% |
| Amounts receivable within one year | 40/41 | €142,392 | €228,579 | +€86,186 | +60.5% |
| Trade receivables | 40 | €139,814 | €221,941 | +€82,127 | +58.7% |
| Other amounts receivable | 41 | €2,578 | €6,638 | +€4,059 | +157% |
| Cash at bank and in hand | 54/58 | €28,477 | €52,081 | +€23,605 | +82.9% |
| Deferred charges and accrued income | 490/1 | €1,558 | €1,235 | -€323 | -20.7% |
| Total equity and liabilities | 10/49 | €420,461 | €545,100 | +€124,639 | +29.6% |
| Equity | 10/15 | €165,744 | €116,979 | -€48,764 | -29.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €147,144 | €98,379 | -€48,764 | -33.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,750 | €5,750 | = | 0.0% |
| Distributable reserves | 133 | €139,534 | €90,770 | -€48,764 | -34.9% |
| Amounts payable | 17/49 | €254,717 | €428,120 | +€173,403 | +68.1% |
| Amounts payable after more than one year | 17 | €67,954 | €107,031 | +€39,078 | +57.5% |
| Financial debts | 170/4 | €67,954 | €107,031 | +€39,078 | +57.5% |
| Amounts payable within one year | 42/48 | €185,696 | €320,021 | +€134,325 | +72.3% |
| Current portion of amounts payable after more than one year | 42 | €15,456 | €30,663 | +€15,207 | +98.4% |
| Trade debts | 44 | €8,558 | €81,833 | +€73,275 | +856% |
| Suppliers | 440/4 | €8,558 | €81,833 | +€73,275 | +856% |
| Advances received on contracts in progress | 46 | - | €3,069 | +€3,069 | |
| Taxes, remuneration and social security | 45 | €6,790 | €38,708 | +€31,918 | +470% |
| Taxes | 450/3 | €6,790 | €38,708 | +€31,918 | +470% |
| Other amounts payable | 47/48 | €154,891 | €165,748 | +€10,857 | +7.0% |
| Accrued charges and deferred income | 492/3 | €1,068 | €1,068 | = | 0.0% |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,659 | €32,796 | +€10,137 | +44.7% |
| Other operating charges | 640/8 | €1,558 | €1,369 | -€188 | -12.1% |
| Gross operating margin | 9900 | €17,077 | €1,211 | -€15,866 | -92.9% |
| Operating profit (loss) | 9901 | -€7,140 | -€32,954 | -€25,815 | -362% |
| Financial income | 75/76B | €889 | €668 | -€221 | -24.8% |
| Recurring financial income | 75 | €889 | €668 | -€221 | -24.8% |
| Financial charges | 65/66B | €12,061 | €16,212 | +€4,151 | +34.4% |
| Recurring financial charges | 65 | €12,061 | €16,212 | +€4,151 | +34.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,311 | -€48,498 | -€30,187 | -165% |
| Income taxes | 67/77 | €258 | €266 | +€8 | +3.3% |
| Profit (loss) for the period | 9904 | -€18,569 | -€48,764 | -€30,195 | -163% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,569 | -€48,764 | -€30,195 | -163% |
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 28 October 2026 via checked.be.