Delmote Engineering: 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.
Delmote Engineering
Largest movements
- Stocks and contracts -€91,116
down €91,116 (-73.0%), from €124,738 to €33,622
of which Stocks: -€52,826
- Cash +€31,979
up €31,979 (+191%), from €16,740 to €48,719
mainly Stocks and contracts (+€91,116) and Trade debts (+€36,067)
- Receivables within one year +€30,765
up €30,765 (+156%), from €19,771 to €50,537
of which Trade receivables: +€29,081
- Profit (loss) carried forward -€65,895
down €65,895 (-286%), from -€23,036 to -€88,931
- Trade debts +€36,067
up €36,067 (+91.3%), from €39,484 to €75,551
- Gross operating margin -€28,546
down €28,546 (-95.4%), from -€29,934 to -€58,479
- Write-downs +€7,056
new in 2025: €7,056
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 | €163,113 | €133,285 | -€29,828 | -18.3% |
| Fixed assets | 21/28 | €1,864 | €407 | -€1,457 | -78.1% |
| Tangible fixed assets | 22/27 | €1,864 | €407 | -€1,457 | -78.1% |
| Plant, machinery and equipment | 23 | €998 | €407 | -€591 | -59.2% |
| Furniture and vehicles | 24 | €866 | €0 | -€866 | -100% |
| Current assets | 29/58 | €161,249 | €132,877 | -€28,372 | -17.6% |
| Stocks and contracts in progress | 3 | €124,738 | €33,622 | -€91,116 | -73.0% |
| Stocks | 30/36 | €86,448 | €33,622 | -€52,826 | -61.1% |
| Contracts in progress | 37 | €38,290 | €0 | -€38,290 | -100% |
| Amounts receivable within one year | 40/41 | €19,771 | €50,537 | +€30,765 | +156% |
| Trade receivables | 40 | €16,689 | €45,770 | +€29,081 | +174% |
| Other amounts receivable | 41 | €3,082 | €4,767 | +€1,685 | +54.7% |
| Cash at bank and in hand | 54/58 | €16,740 | €48,719 | +€31,979 | +191% |
| Total equity and liabilities | 10/49 | €163,113 | €133,285 | -€29,828 | -18.3% |
| Equity | 10/15 | €8,165 | -€57,730 | -€65,895 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,601 | €12,601 | = | 0.0% |
| Distributable reserves | 133 | €12,601 | €12,601 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,036 | -€88,931 | -€65,895 | -286% |
| Amounts payable | 17/49 | €154,948 | €191,015 | +€36,067 | +23.3% |
| Amounts payable within one year | 42/48 | €154,948 | €191,015 | +€36,067 | +23.3% |
| Trade debts | 44 | €39,484 | €75,551 | +€36,067 | +91.3% |
| Suppliers | 440/4 | €39,484 | €75,551 | +€36,067 | +91.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €115,464 | €115,464 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €336 | €175 | -€161 | -47.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,056 | +€7,056 | |
| Other operating charges | 640/8 | €239 | €144 | -€94 | -39.6% |
| Gross operating margin | 9900 | -€29,934 | -€58,479 | -€28,546 | -95.4% |
| Operating profit (loss) | 9901 | -€30,508 | -€65,854 | -€35,346 | -116% |
| Financial income | 75/76B | €38 | €1 | -€37 | -97.4% |
| Recurring financial income | 75 | €38 | €1 | -€37 | -97.4% |
| Financial charges | 65/66B | €68 | €42 | -€26 | -38.4% |
| Recurring financial charges | 65 | €68 | €42 | -€26 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | -€30,538 | -€65,895 | -€35,357 | -116% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€30,538 | -€65,895 | -€35,357 | -116% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,538 | -€65,895 | -€35,357 | -116% |
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 17 October 2026 via checked.be.