DELDOUR: what changed
Two fiscal 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
DELDOUR
NACE 47.120, Other non-specialised retail sale
fiscal year 2025 against 2026filed annual accounts (NBB)
Net result for the year
€37,361
2025 · -€244,616+€281,977
Equity
€131,446
2025 · -€93,916+€225,361
Cash
€277,863
2025 · €269,697+€8,166
Balance sheet total
€1.6m
2025 · €1.7m-€40,865
Largest movements
Assets
- Tangible fixed assets -€100,553
down €100,553 (-16.4%), from €612,053 to €511,499
of which Land and buildings: -€118,705
- Receivables within one year -€56,033
down €56,033 (-61.0%), from €91,844 to €35,811
of which Trade receivables: -€34,561
- Stocks and contracts +€51,834
up €51,834 (+9.3%), from €557,783 to €609,617
- Current investments +€35,003
up €35,003 (+27.8%), from €126,000 to €161,003
- Deferred charges and accrued income +€20,719
up €20,719 (+203.0%), from €10,205 to €30,923
Equity and liabilities
- Contributions +€188,000
up €188,000 (+303.2%), from €62,000 to €250,000
- Debts after one year -€165,701
down €165,701 (-39.2%), from €422,680 to €256,979
of which Other amounts payable: -€88,000
- Short-term financial debts -€131,849
down €131,849 (-95.4%), from €138,243 to €6,394
- Profit (loss) carried forward +€43,561
up €43,561 (+26.9%), from -€162,116 to -€118,554
- Trade debts +€33,123
up €33,123 (+3.7%), from €891,977 to €925,100
Income statement
- Turnover +€160,467
up €160,467 (+1.6%), from €9.9m to €10.1m
From the 2025 result to the 2026 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 2025
-€244,616
Turnover
+€160,467
Other operating income
+€15,641
Goods and materials
+€6,065
Services and other goods
+€40,302
Staff costs
+€21,916
Depreciation
-€1,730
Other operating charges
+€21,013
Financial income
+€29,016
Financial charges
-€10,634
Taxes
-€80
Result 2026
€37,361
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€213,914
Investment
-€85,221
Financing
-€120,527
Cash 2025
€269,697
From operations (derived)
+€213,914
Net result for the year
+€37,361
Depreciation
+€150,771
Stocks and contracts
-€51,834
Receivables within one year
+€56,033
Deferred charges and accrued income
-€20,719
Trade debts
+€33,123
Tax, wage and social debts
+€16,594
Accrued charges and deferred income
-€7,416
Investment (derived)
-€85,221
Investment in fixed assets (net)
-€50,218
Current investments
-€35,003
Financing
-€120,527
Debts after one year
-€165,701
Current portion of long-term debt
-€10,977
Short-term financial debts
-€131,849
Contributions, distributions and other
+€188,000
Cash 2026
€277,863
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,687,018 | €1,646,153 | -€40,865 | -2.4% |
| Fixed assets | 21/28 | €631,490 | €530,936 | -€100,553 | -15.9% |
| Tangible fixed assets | 22/27 | €612,053 | €511,499 | -€100,553 | -16.4% |
| Land and buildings | 22 | €550,522 | €431,817 | -€118,705 | -21.6% |
| Plant, machinery and equipment | 23 | €47,052 | €67,581 | +€20,529 | +43.6% |
| Furniture and vehicles | 24 | €14,478 | €12,101 | -€2,377 | -16.4% |
| Financial fixed assets | 28 | €19,437 | €19,437 | = | 0.0% |
| Other financial fixed assets | 284/8 | €19,437 | €19,437 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €19,437 | €19,437 | = | 0.0% |
| Current assets | 29/58 | €1,055,529 | €1,115,217 | +€59,688 | +5.7% |
| Stocks and contracts in progress | 3 | €557,783 | €609,617 | +€51,834 | +9.3% |
| Stocks | 30/36 | €557,783 | €609,617 | +€51,834 | +9.3% |
| Goods purchased for resale | 34 | €557,783 | €609,617 | +€51,834 | +9.3% |
| Amounts receivable within one year | 40/41 | €91,844 | €35,811 | -€56,033 | -61.0% |
| Trade receivables | 40 | €62,314 | €27,753 | -€34,561 | -55.5% |
| Other amounts receivable | 41 | €29,530 | €8,058 | -€21,472 | -72.7% |
| Current investments | 50/53 | €126,000 | €161,003 | +€35,003 | +27.8% |
| Other investments | 51/53 | €126,000 | €161,003 | +€35,003 | +27.8% |
| Cash at bank and in hand | 54/58 | €269,697 | €277,863 | +€8,166 | +3.0% |
| Deferred charges and accrued income | 490/1 | €10,205 | €30,923 | +€20,719 | +203.0% |
| Total equity and liabilities | 10/49 | €1,687,018 | €1,646,153 | -€40,865 | -2.4% |
| Equity | 10/15 | -€93,916 | €131,446 | +€225,361 | |
| Contributions | 10/11 | €62,000 | €250,000 | +€188,000 | +303.2% |
| Capital | 10 | €62,000 | - | -€62,000 | |
| Issued capital | 100 | €62,000 | - | -€62,000 | |
| Reserves | 13 | €6,200 | - | -€6,200 | |
| Non-distributable reserves | 130/1 | €6,200 | - | -€6,200 | |
| Legal reserve | 130 | €6,200 | - | -€6,200 | |
| Profit (loss) carried forward | 14 | -€162,116 | -€118,554 | +€43,561 | +26.9% |
| Amounts payable | 17/49 | €1,780,934 | €1,514,708 | -€266,226 | -14.9% |
| Amounts payable after more than one year | 17 | €422,680 | €256,979 | -€165,701 | -39.2% |
| Financial debts | 170/4 | €207,358 | €129,656 | -€77,701 | -37.5% |
| Credit institutions | 173 | €207,358 | €129,656 | -€77,701 | -37.5% |
| Other amounts payable | 178/9 | €215,323 | €127,323 | -€88,000 | -40.9% |
| Amounts payable within one year | 42/48 | €1,350,838 | €1,257,729 | -€93,109 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €163,968 | €152,992 | -€10,977 | -6.7% |
| Financial debts | 43 | €138,243 | €6,394 | -€131,849 | -95.4% |
| Credit institutions | 430/8 | €138,243 | €6,394 | -€131,849 | -95.4% |
| Trade debts | 44 | €891,977 | €925,100 | +€33,123 | +3.7% |
| Suppliers | 440/4 | €891,977 | €925,100 | +€33,123 | +3.7% |
| Taxes, remuneration and social security | 45 | €155,125 | €171,719 | +€16,594 | +10.7% |
| Taxes | 450/3 | €18,500 | €25,760 | +€7,260 | +39.2% |
| Remuneration and social security | 454/9 | €136,625 | €145,959 | +€9,334 | +6.8% |
| Other amounts payable | 47/48 | €1,524 | €1,524 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €7,416 | - | -€7,416 | |
| Operating income | 70/76A | €9,921,903 | €10,098,011 | +€176,108 | +1.8% |
| Turnover | 70 | €9,890,699 | €10,051,167 | +€160,467 | +1.6% |
| Other operating income | 74 | €31,203 | €46,844 | +€15,641 | +50.1% |
| Operating charges | 60/66A | €10,128,519 | €10,040,952 | -€87,567 | -0.9% |
| Goods for resale, raw materials and consumables | 60 | €8,390,325 | €8,384,260 | -€6,065 | -0.1% |
| Purchases | 600/8 | €8,390,297 | €8,436,094 | +€45,797 | +0.5% |
| Change in stocks: decrease (increase) | 609 | €28 | -€51,834 | -€51,862 | |
| Services and other goods | 61 | €830,132 | €789,829 | -€40,302 | -4.9% |
| Remuneration, social security and pensions | 62 | €723,805 | €701,888 | -€21,916 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149,041 | €150,771 | +€1,730 | +1.2% |
| Other operating charges | 640/8 | €35,216 | €14,204 | -€21,013 | -59.7% |
| Operating profit (loss) | 9901 | -€206,617 | €57,058 | +€263,675 | |
| Financial income | 75/76B | €2,753 | €31,769 | +€29,016 | +1053.9% |
| Recurring financial income | 75 | €2,753 | €31,769 | +€29,016 | +1053.9% |
| Income from financial fixed assets | 750 | €2,753 | €2,186 | -€567 | -20.6% |
| Other financial income | 752/9 | - | €29,583 | +€29,583 | |
| Financial charges | 65/66B | €40,407 | €51,041 | +€10,634 | +26.3% |
| Recurring financial charges | 65 | €40,407 | €51,041 | +€10,634 | +26.3% |
| Debt charges | 650 | €18,297 | €22,451 | +€4,154 | +22.7% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | - | €2,964 | +€2,964 | |
| Other financial charges | 652/9 | €22,110 | €25,626 | +€3,516 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | -€244,270 | €37,786 | +€282,057 | |
| Income taxes | 67/77 | €345 | €425 | +€80 | +23.2% |
| Taxes | 670/3 | €345 | €425 | +€80 | +23.2% |
| Profit (loss) for the period | 9904 | -€244,616 | €37,361 | +€281,977 | |
| Profit (loss) for the period to be appropriated | 9905 | -€244,616 | €37,361 | +€281,977 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.