Delfosse B: 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.
Delfosse B
Largest movements
- Tangible fixed assets -€3,460
down €3,460 (-57.5%), from €6,015 to €2,555
of which Furniture and vehicles: -€1,757
- Receivables within one year -€1,059
down €1,059 (-11.0%), from €9,640 to €8,581
of which Trade receivables: -€1,834
- Profit (loss) carried forward -€2,734
down €2,734 (-31.6%), from €8,638 to €5,905
- Current portion of long-term debt -€1,769
down €1,769 (-90.2%), from €1,960 to €191
- Other debts +€1,015
up €1,015 (+1,591%), from €64 to €1,079
- Trade debts -€848
down €848 (-51.8%), from €1,635 to €787
- Tax, wage and social debts -€231
down €231 (-64.5%), from €359 to €127
of which Remuneration and social security: -€263
- Gross operating margin -€5,359
down €5,359 (-86.9%), from €6,164 to €805
- Depreciation -€2,353
down €2,353 (-59.3%), from €3,968 to €1,615
- Other operating charges +€1,608
up €1,608 (+415%), from €387 to €1,995
- Taxes -€96
no longer reported in 2025 (was €96)
- Financial income +€90
up €90 (+40.3%), from €223 to €313
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 | €15,655 | €11,136 | -€4,519 | -28.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €6,015 | €2,555 | -€3,460 | -57.5% |
| Tangible fixed assets | 22/27 | €6,015 | €2,555 | -€3,460 | -57.5% |
| Plant, machinery and equipment | 23 | €4,258 | €2,555 | -€1,703 | -40.0% |
| Furniture and vehicles | 24 | €1,757 | - | -€1,757 | |
| Current assets | 29/58 | €9,640 | €8,581 | -€1,059 | -11.0% |
| Amounts receivable within one year | 40/41 | €9,640 | €8,581 | -€1,059 | -11.0% |
| Trade receivables | 40 | €3,584 | €1,750 | -€1,834 | -51.2% |
| Other amounts receivable | 41 | €6,056 | €6,831 | +€775 | +12.8% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €15,655 | €11,136 | -€4,519 | -28.9% |
| Equity | 10/15 | €11,638 | €8,905 | -€2,734 | -23.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,638 | €5,905 | -€2,734 | -31.6% |
| Amounts payable | 17/49 | €4,017 | €2,231 | -€1,786 | -44.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €4,017 | €2,231 | -€1,786 | -44.5% |
| Current portion of amounts payable after more than one year | 42 | €1,960 | €191 | -€1,769 | -90.2% |
| Financial debts | 43 | - | €47 | +€47 | |
| Credit institutions | 430/8 | - | €47 | +€47 | |
| Trade debts | 44 | €1,635 | €787 | -€848 | -51.8% |
| Suppliers | 440/4 | €1,635 | €787 | -€848 | -51.8% |
| Taxes, remuneration and social security | 45 | €359 | €127 | -€231 | -64.5% |
| Taxes | 450/3 | €96 | €127 | +€32 | +32.9% |
| Remuneration and social security | 454/9 | €263 | - | -€263 | |
| Other amounts payable | 47/48 | €64 | €1,079 | +€1,015 | +1,591% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,968 | €1,615 | -€2,353 | -59.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €387 | €1,995 | +€1,608 | +415% |
| Gross operating margin | 9900 | €6,164 | €805 | -€5,359 | -86.9% |
| Operating profit (loss) | 9901 | €1,808 | -€2,805 | -€4,614 | |
| Financial income | 75/76B | €223 | €313 | +€90 | +40.3% |
| Recurring financial income | 75 | €223 | €313 | +€90 | +40.3% |
| Financial charges | 65/66B | €296 | €241 | -€54 | -18.4% |
| Recurring financial charges | 65 | €296 | €241 | -€54 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €1,736 | -€2,734 | -€4,469 | |
| Income taxes | 67/77 | €96 | - | -€96 | |
| Profit (loss) for the period | 9904 | €1,640 | -€2,734 | -€4,374 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,640 | -€2,734 | -€4,374 |
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 14 October 2026 via checked.be.