DELOR ELECTRICITY: 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.
DELOR ELECTRICITY
Largest movements
- Cash -€7,125
down €7,125 (-82.7%), from €8,618 to €1,492
mainly Trade debts (-€7,936) and Tax, wage and social debts (-€1,611)
- Tangible fixed assets -€3,356
down €3,356 (-84.6%), from €3,968 to €613
of which Other tangible fixed assets: -€1,780
- Stocks and contracts +€1,280
up €1,280 (+8.9%), from €14,370 to €15,650
- Deferred charges and accrued income -€826
down €826 (-38.7%), from €2,135 to €1,308
- Receivables within one year +€571
up €571 (+7.1%), from €8,085 to €8,656
of which Other amounts receivable: +€1,240
- Trade debts -€7,936
down €7,936 (-38.1%), from €20,819 to €12,883
- Tax, wage and social debts -€1,611
down €1,611 (-46.8%), from €3,440 to €1,829
- Other debts -€1,079
no longer reported in 2025 (was €1,079)
- Profit (loss) carried forward +€905
up €905 (+17.8%), from €5,075 to €5,980
- Gross operating margin +€9,675
up €9,675, from -€3,242 to €6,434
- Financial income +€768
up €768 (+11,375%), from €7 to €775
- Depreciation -€609
down €609 (-42.7%), from €1,427 to €817
- Financial charges +€609
up €609 (+41.1%), from €1,480 to €2,088
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 | €38,519 | €28,862 | -€9,657 | -25.1% |
| Fixed assets | 21/28 | €5,311 | €1,756 | -€3,556 | -66.9% |
| Intangible fixed assets | 21 | €358 | €158 | -€200 | -55.9% |
| Tangible fixed assets | 22/27 | €3,968 | €613 | -€3,356 | -84.6% |
| Plant, machinery and equipment | 23 | €1,834 | €438 | -€1,396 | -76.1% |
| Furniture and vehicles | 24 | €354 | €175 | -€179 | -50.6% |
| Other tangible fixed assets | 26 | €1,780 | - | -€1,780 | |
| Financial fixed assets | 28 | €985 | €985 | = | 0.0% |
| Current assets | 29/58 | €33,208 | €27,106 | -€6,101 | -18.4% |
| Stocks and contracts in progress | 3 | €14,370 | €15,650 | +€1,280 | +8.9% |
| Stocks | 30/36 | €14,370 | €15,650 | +€1,280 | +8.9% |
| Amounts receivable within one year | 40/41 | €8,085 | €8,656 | +€571 | +7.1% |
| Trade receivables | 40 | €4,854 | €4,185 | -€669 | -13.8% |
| Other amounts receivable | 41 | €3,231 | €4,471 | +€1,240 | +38.4% |
| Cash at bank and in hand | 54/58 | €8,618 | €1,492 | -€7,125 | -82.7% |
| Deferred charges and accrued income | 490/1 | €2,135 | €1,308 | -€826 | -38.7% |
| Total equity and liabilities | 10/49 | €38,519 | €28,862 | -€9,657 | -25.1% |
| Equity | 10/15 | €13,181 | €14,086 | +€905 | +6.9% |
| Contributions | 10/11 | €8,107 | €8,107 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,075 | €5,980 | +€905 | +17.8% |
| Amounts payable | 17/49 | €25,338 | €14,776 | -€10,562 | -41.7% |
| Amounts payable within one year | 42/48 | €25,338 | €14,711 | -€10,626 | -41.9% |
| Trade debts | 44 | €20,819 | €12,883 | -€7,936 | -38.1% |
| Suppliers | 440/4 | €20,819 | €12,883 | -€7,936 | -38.1% |
| Taxes, remuneration and social security | 45 | €3,440 | €1,829 | -€1,611 | -46.8% |
| Remuneration and social security | 454/9 | €3,440 | €1,829 | -€1,611 | -46.8% |
| Other amounts payable | 47/48 | €1,079 | - | -€1,079 | |
| Accrued charges and deferred income | 492/3 | - | €64 | +€64 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,427 | €817 | -€609 | -42.7% |
| Other operating charges | 640/8 | €484 | €528 | +€44 | +9.0% |
| Non-recurring operating charges | 66A | €126 | €2,738 | +€2,612 | +2,070% |
| Gross operating margin | 9900 | -€3,242 | €6,434 | +€9,675 | |
| Operating profit (loss) | 9901 | -€5,279 | €2,351 | +€7,629 | |
| Financial income | 75/76B | €7 | €775 | +€768 | +11,375% |
| Recurring financial income | 75 | €7 | €775 | +€768 | +11,375% |
| Financial charges | 65/66B | €1,480 | €2,088 | +€609 | +41.1% |
| Recurring financial charges | 65 | €1,480 | €2,088 | +€609 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,752 | €1,037 | +€7,788 | |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€6,880 | €905 | +€7,784 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,880 | €905 | +€7,784 |
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 30 October 2026 via checked.be.