DELFOSSE ELECTRICITE: 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 ELECTRICITE
Largest movements
- Receivables within one year +€119,549
up €119,549 (+18.9%), from €633,891 to €753,440
of which Other amounts receivable: +€127,273
- Cash -€115,578
down €115,578 (-73.4%), from €157,567 to €41,988
mainly Receivables within one year (-€119,549) and Stocks and contracts (-€15,000)
- Tangible fixed assets -€30,530
down €30,530 (-27.3%), from €111,741 to €81,211
of which Furniture and vehicles: -€21,930
- Stocks and contracts +€15,000
up €15,000 (+18.8%), from €80,000 to €95,000
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€11,540
down €11,540 (-18.0%), from €64,010 to €52,470
- Other operating charges -€8,095
down €8,095 (-65.8%), from €12,303 to €4,208
- Depreciation -€3,390
down €3,390 (-8.4%), from €40,272 to €36,882
- Taxes -€1,004
down €1,004 (-15.9%), from €6,323 to €5,319
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,060,692 | €1,048,489 | -€12,203 | -1.2% |
| Fixed assets | 21/28 | €183,241 | €152,711 | -€30,530 | -16.7% |
| Tangible fixed assets | 22/27 | €111,741 | €81,211 | -€30,530 | -27.3% |
| Plant, machinery and equipment | 23 | €49,129 | €40,529 | -€8,600 | -17.5% |
| Furniture and vehicles | 24 | €62,612 | €40,682 | -€21,930 | -35.0% |
| Financial fixed assets | 28 | €71,500 | €71,500 | = | 0.0% |
| Current assets | 29/58 | €877,451 | €895,778 | +€18,327 | +2.1% |
| Stocks and contracts in progress | 3 | €80,000 | €95,000 | +€15,000 | +18.8% |
| Contracts in progress | 37 | €80,000 | €95,000 | +€15,000 | +18.8% |
| Amounts receivable within one year | 40/41 | €633,891 | €753,440 | +€119,549 | +18.9% |
| Trade receivables | 40 | €48,128 | €40,404 | -€7,724 | -16.0% |
| Other amounts receivable | 41 | €585,763 | €713,036 | +€127,273 | +21.7% |
| Cash at bank and in hand | 54/58 | €157,567 | €41,988 | -€115,578 | -73.4% |
| Deferred charges and accrued income | 490/1 | €5,993 | €5,350 | -€643 | -10.7% |
| Total equity and liabilities | 10/49 | €1,060,692 | €1,048,489 | -€12,203 | -1.2% |
| Equity | 10/15 | €966,945 | €968,623 | +€1,679 | +0.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €904,945 | €906,623 | +€1,679 | +0.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €898,745 | €900,423 | +€1,679 | +0.2% |
| Amounts payable | 17/49 | €93,747 | €79,866 | -€13,881 | -14.8% |
| Amounts payable after more than one year | 17 | €5,688 | - | -€5,688 | |
| Financial debts | 170/4 | €5,688 | - | -€5,688 | |
| Amounts payable within one year | 42/48 | €87,599 | €79,866 | -€7,734 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €14,693 | €5,688 | -€9,005 | -61.3% |
| Trade debts | 44 | €20,222 | €25,433 | +€5,211 | +25.8% |
| Suppliers | 440/4 | €20,222 | €25,433 | +€5,211 | +25.8% |
| Taxes, remuneration and social security | 45 | €7,470 | €7,037 | -€433 | -5.8% |
| Taxes | 450/3 | €7,470 | €7,037 | -€433 | -5.8% |
| Other amounts payable | 47/48 | €45,215 | €41,709 | -€3,506 | -7.8% |
| Accrued charges and deferred income | 492/3 | €460 | - | -€460 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,272 | €36,882 | -€3,390 | -8.4% |
| Other operating charges | 640/8 | €12,303 | €4,208 | -€8,095 | -65.8% |
| Gross operating margin | 9900 | €64,010 | €52,470 | -€11,540 | -18.0% |
| Operating profit (loss) | 9901 | €11,435 | €11,380 | -€56 | -0.5% |
| Financial income | 75/76B | €1,764 | €1,276 | -€487 | -27.6% |
| Recurring financial income | 75 | €1,764 | €1,276 | -€487 | -27.6% |
| Financial charges | 65/66B | €2,675 | €3,108 | +€434 | +16.2% |
| Recurring financial charges | 65 | €2,675 | €3,108 | +€434 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | €10,524 | €9,548 | -€976 | -9.3% |
| Income taxes | 67/77 | €6,323 | €5,319 | -€1,004 | -15.9% |
| Profit (loss) for the period | 9904 | €4,201 | €4,229 | +€28 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,201 | €4,229 | +€28 | +0.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.