Delmotte 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.
Delmotte Engineering
Largest movements
- Current investments -€150,000
down €150,000 (-100%), from €150,000 to €0
- Receivables within one year +€57,668
up €57,668 (+145%), from €39,892 to €97,560
- Tangible fixed assets +€55,028
up €55,028 (+400%), from €13,752 to €68,780
of which Furniture and vehicles: +€53,206
- Cash -€18,869
down €18,869 (-62.7%), from €30,098 to €11,229
mainly Contributions, distributions and other (-€310,358) and Investment in fixed assets (net) (-€72,761)
- Reserves -€175,713
down €175,713 (-100%), from €175,713 to €0
- Other debts +€125,023
up €125,023 (+354%), from €35,294 to €160,317
- Tax, wage and social debts -€8,596
down €8,596 (-48.9%), from €17,572 to €8,976
of which Taxes: -€4,946
- Gross operating margin +€90,024
up €90,024 (+80.9%), from €111,336 to €201,360
- Taxes +€17,764
up €17,764 (+66.8%), from €26,603 to €44,368
- Depreciation +€11,173
up €11,173 (+170%), from €6,560 to €17,733
- Financial income -€2,053
down €2,053 (-56.6%), from €3,626 to €1,572
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 | €236,019 | €178,314 | -€57,705 | -24.4% |
| Fixed assets | 21/28 | €13,752 | €68,780 | +€55,028 | +400% |
| Tangible fixed assets | 22/27 | €13,752 | €68,780 | +€55,028 | +400% |
| Plant, machinery and equipment | 23 | - | €1,822 | +€1,822 | |
| Furniture and vehicles | 24 | €13,752 | €66,959 | +€53,206 | +387% |
| Current assets | 29/58 | €222,267 | €109,533 | -€112,734 | -50.7% |
| Amounts receivable within one year | 40/41 | €39,892 | €97,560 | +€57,668 | +145% |
| Trade receivables | 40 | €39,892 | €97,560 | +€57,668 | +145% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100% |
| Cash at bank and in hand | 54/58 | €30,098 | €11,229 | -€18,869 | -62.7% |
| Deferred charges and accrued income | 490/1 | €2,277 | €744 | -€1,533 | -67.3% |
| Total equity and liabilities | 10/49 | €236,019 | €178,314 | -€57,705 | -24.4% |
| Equity | 10/15 | €180,713 | €5,000 | -€175,713 | -97.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €175,713 | €0 | -€175,713 | -100% |
| Distributable reserves | 133 | €175,713 | €0 | -€175,713 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €55,306 | €173,314 | +€118,008 | +213% |
| Amounts payable within one year | 42/48 | €55,306 | €173,314 | +€118,008 | +213% |
| Trade debts | 44 | €2,440 | €4,020 | +€1,581 | +64.8% |
| Suppliers | 440/4 | €2,440 | €4,020 | +€1,581 | +64.8% |
| Taxes, remuneration and social security | 45 | €17,572 | €8,976 | -€8,596 | -48.9% |
| Taxes | 450/3 | €13,922 | €8,976 | -€4,946 | -35.5% |
| Remuneration and social security | 454/9 | €3,650 | €0 | -€3,650 | -100% |
| Other amounts payable | 47/48 | €35,294 | €160,317 | +€125,023 | +354% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,560 | €17,733 | +€11,173 | +170% |
| Other operating charges | 640/8 | €1,701 | €1,851 | +€150 | +8.8% |
| Non-recurring operating charges | 66A | - | €3,608 | +€3,608 | |
| Gross operating margin | 9900 | €111,336 | €201,360 | +€90,024 | +80.9% |
| Operating profit (loss) | 9901 | €103,075 | €178,169 | +€75,094 | +72.9% |
| Financial income | 75/76B | €3,626 | €1,572 | -€2,053 | -56.6% |
| Recurring financial income | 75 | €3,626 | €1,572 | -€2,053 | -56.6% |
| Financial charges | 65/66B | €807 | €728 | -€78 | -9.7% |
| Recurring financial charges | 65 | €807 | €728 | -€78 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €105,894 | €179,013 | +€73,118 | +69.0% |
| Income taxes | 67/77 | €26,603 | €44,368 | +€17,764 | +66.8% |
| Profit (loss) for the period | 9904 | €79,291 | €134,645 | +€55,354 | +69.8% |
| Profit (loss) for the period to be appropriated | 9905 | €79,291 | €134,645 | +€55,354 | +69.8% |
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 13 October 2026 via checked.be.