Delfosse Piscines: 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 Piscines
Largest movements
- Cash +€32,491
up €32,491 (+6,191%), from €525 to €33,016
mainly Stocks and contracts (+€15,240) and Receivables within one year (+€13,730)
- Stocks and contracts -€15,240
down €15,240 (-11.4%), from €133,466 to €118,226
- Receivables within one year -€13,730
down €13,730 (-31.4%), from €43,678 to €29,948
of which Trade receivables: -€16,545
- Tangible fixed assets -€1,917
down €1,917 (-16.7%), from €11,504 to €9,587
of which Other tangible fixed assets: -€1,917
- Tax, wage and social debts +€3,445
up €3,445 (+48.0%), from €7,177 to €10,622
- Profit (loss) carried forward +€3,246
up €3,246 (+128%), from €2,531 to €5,777
- Debts after one year -€3,178
down €3,178 (-43.0%), from €7,383 to €4,205
- Short-term financial debts -€2,996
no longer reported in 2025 (was €2,996)
- Staff costs +€10,923
up €10,923 (+172%), from €6,364 to €17,287
- Gross operating margin +€9,531
up €9,531 (+45.9%), from €20,746 to €30,276
- Depreciation -€6,911
down €6,911 (-78.3%), from €8,829 to €1,917
- Other operating charges +€4,532
up €4,532 (+406%), from €1,117 to €5,649
- Financial charges -€939
down €939 (-42.0%), from €2,237 to €1,298
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 | €189,173 | €190,777 | +€1,603 | +0.8% |
| Fixed assets | 21/28 | €11,504 | €9,587 | -€1,917 | -16.7% |
| Tangible fixed assets | 22/27 | €11,504 | €9,587 | -€1,917 | -16.7% |
| Plant, machinery and equipment | 23 | €0 | - | -€0 | |
| Other tangible fixed assets | 26 | €11,504 | €9,587 | -€1,917 | -16.7% |
| Current assets | 29/58 | €177,669 | €181,190 | +€3,521 | +2.0% |
| Stocks and contracts in progress | 3 | €133,466 | €118,226 | -€15,240 | -11.4% |
| Stocks | 30/36 | €133,466 | €118,226 | -€15,240 | -11.4% |
| Amounts receivable within one year | 40/41 | €43,678 | €29,948 | -€13,730 | -31.4% |
| Trade receivables | 40 | €40,373 | €23,828 | -€16,545 | -41.0% |
| Other amounts receivable | 41 | €3,305 | €6,121 | +€2,815 | +85.2% |
| Cash at bank and in hand | 54/58 | €525 | €33,016 | +€32,491 | +6,191% |
| Total equity and liabilities | 10/49 | €189,173 | €190,777 | +€1,603 | +0.8% |
| Equity | 10/15 | €7,531 | €10,777 | +€3,246 | +43.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,531 | €5,777 | +€3,246 | +128% |
| Amounts payable | 17/49 | €181,642 | €179,999 | -€1,643 | -0.9% |
| Amounts payable after more than one year | 17 | €7,383 | €4,205 | -€3,178 | -43.0% |
| Financial debts | 170/4 | €7,383 | €4,205 | -€3,178 | -43.0% |
| Amounts payable within one year | 42/48 | €174,259 | €174,792 | +€533 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €3,258 | €3,178 | -€79 | -2.4% |
| Financial debts | 43 | €2,996 | - | -€2,996 | |
| Credit institutions | 430/8 | €2,996 | - | -€2,996 | |
| Trade debts | 44 | €1,302 | €1,480 | +€178 | +13.6% |
| Suppliers | 440/4 | €1,302 | €1,480 | +€178 | +13.6% |
| Taxes, remuneration and social security | 45 | €7,177 | €10,622 | +€3,445 | +48.0% |
| Taxes | 450/3 | €7,177 | €10,622 | +€3,445 | +48.0% |
| Other amounts payable | 47/48 | €159,526 | €159,512 | -€14 | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,002 | +€1,002 | |
| Remuneration, social security and pensions | 62 | €6,364 | €17,287 | +€10,923 | +172% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,829 | €1,917 | -€6,911 | -78.3% |
| Other operating charges | 640/8 | €1,117 | €5,649 | +€4,532 | +406% |
| Gross operating margin | 9900 | €20,746 | €30,276 | +€9,531 | +45.9% |
| Operating profit (loss) | 9901 | €4,436 | €5,423 | +€987 | +22.2% |
| Financial income | 75/76B | €13 | €1 | -€12 | -93.8% |
| Recurring financial income | 75 | €13 | €1 | -€12 | -93.8% |
| Financial charges | 65/66B | €2,237 | €1,298 | -€939 | -42.0% |
| Recurring financial charges | 65 | €2,237 | €1,298 | -€939 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | €2,212 | €4,126 | +€1,914 | +86.5% |
| Income taxes | 67/77 | €504 | €880 | +€376 | +74.5% |
| Profit (loss) for the period | 9904 | €1,708 | €3,246 | +€1,538 | +90.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,708 | €3,246 | +€1,538 | +90.1% |
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 20 October 2026 via checked.be.