DELUCA
InactiveInactive; last annual accounts for fiscal year 2024.
Signals
1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 02-07-2025, 29 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
29 d early
2023
30 d early
2022
35 d early
2021
30 d early
2020
12 d early
2019
39 d early
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 6 accounts on average 29 days before the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.
Checked, nothing found (1)
Financials · fiscal year 2024, micro schema
Equity
€682,691▲ 3.3%
2023 · €660,905
Total assets
€698,433▲ 2.7%
2023 · €679,975
Net result
€21,785▼ 20.7%
2023 · €27,464
Working capital
€570,452▲ 6.1%
2023 · €537,698
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20202021202220232024
Operating result-€1,715▲ 77.7%€15,487€21,449▲ 38.5%€26,373▲ 23.0%€26,448▲ 0.3%
Net result-€7,204▼ 95.1%€14,014€17,125▲ 22.2%€27,464▲ 60.4%€21,785▼ 20.7%
Equity€679,399▼ 15.2%€693,413▲ 2.1%€633,441▼ 8.6%€660,905▲ 4.3%€682,691▲ 3.3%
Total assets€692,872▼ 25.2%€702,380▲ 1.4%€721,368▲ 2.7%€679,975▼ 5.7%€698,433▲ 2.7%
Debt€13,474▼ 88.3%€8,967▼ 33.4%€87,927▲ 881%€19,069▼ 78.3%€15,742▼ 17.4%
Working capital€521,895▼ 18.1%€547,226▲ 4.9%€498,570▼ 8.9%€537,698▲ 7.8%€570,452▲ 6.1%
Staff (FTE)
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result has risen four years in a row; 2024 is 0% above 2023 and is the highest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €698,433
Fixed assets
€112,239 ▼ 9.2%
Current assets
€586,194 ▲ 5.4%
Equity and liabilities €698,433
Equity
€682,691 ▲ 3.3%
Debt
€15,742 ▼ 17.4%
Debt's share of the balance-sheet total falls from 2.8% to 2.3%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€37,764▲
2023 · €37,689
Cash flow
€33,101▼
2023 · €38,780
Current ratio
37.24▲
2023 · 29.72
Debt to equity
0.02▼
2023 · 0.03
ROE
3.2%▼
2023 · 4.2%
ROA
3.1%▼
2023 · 4.0%
Interest coverage
446.44▼
2023 · 966.14
Debt ≤ 1 year
€15,742▼
2023 · €18,722
Income taxes
€10,179▼
2023 · €13,296
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | €1,000 | - | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €11,316 | €11,316 | €11,316 | €11,316 | €11,316 | = |
| Other operating charges640/8 | - | €3,180 | €2,672 | €3,135 | €3,315 | ▲ 5.7% |
| Non-recurring operating charges66A | - | - | €269 | €0 | - | - |
| Gross operating margin9900 | €15,672 | €29,983 | €35,706 | €40,824 | €41,079 | ▲ 0.6% |
| Operating profit (loss)9901 | -€1,715 | €15,487 | €21,449 | €26,373 | €26,448 | ▲ 0.3% |
| Financial income75/76B | - | €5,037 | €5,040 | €14,426 | €5,601 | ▼ 61.2% |
| Recurring financial income75 | €5,285 | €5,037 | €5,040 | €14,426 | €5,601 | ▼ 61.2% |
| Financial charges65/66B | - | €45 | €1,445 | €39 | €85 | ▲ 117% |
| Recurring financial charges65 | €20 | €45 | €44 | €39 | €85 | ▲ 117% |
| Non-recurring financial charges66B | - | - | €1,401 | €0 | - | - |
| Profit (loss) for the period before taxes9903 | €3,550 | €20,479 | €25,044 | €40,760 | €31,964 | ▼ 21.6% |
| Income taxes67/77 | €10,754 | €6,465 | €7,919 | €13,296 | €10,179 | ▼ 23.4% |
| Profit (loss) for the period9904 | -€7,204 | €14,014 | €17,125 | €27,464 | €21,785 | ▼ 20.7% |
| Profit (loss) for the period to be appropriated9905 | -€7,204 | €14,014 | €17,125 | €27,464 | €21,785 | ▼ 20.7% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €692,872 | €702,380 | €721,368 | €679,975 | €698,433 | ▲ 2.7% |
| Fixed assets21/28 | €157,504 | €146,187 | €134,871 | €123,555 | €112,239 | ▼ 9.2% |
| Tangible fixed assets22/27 | €157,504 | €146,187 | €134,871 | €123,555 | €112,239 | ▼ 9.2% |
| Land and buildings22 | - | €146,187 | €134,871 | €123,555 | €112,239 | ▼ 9.2% |
| Current assets29/58 | €535,369 | €556,193 | €586,497 | €556,420 | €586,194 | ▲ 5.4% |
| Amounts receivable after more than one year29 | - | €400,000 | €400,000 | €400,000 | €400,000 | = |
| Other amounts receivable291 | - | €400,000 | €400,000 | €400,000 | €400,000 | = |
| Amounts receivable within one year40/41 | €7,277 | €6,741 | €5,990 | €7,826 | €7,349 | ▼ 6.1% |
| Trade receivables40 | - | - | - | €2,486 | €0 | ▼ 100% |
| Other amounts receivable41 | - | €6,741 | €5,990 | €5,340 | €7,349 | ▲ 37.6% |
| Cash at bank and in hand54/58 | €117,284 | €133,616 | €159,601 | €122,615 | €147,823 | ▲ 20.6% |
| Deferred charges and accrued income490/1 | - | €15,836 | €20,906 | €25,979 | €31,022 | ▲ 19.4% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €692,872 | €702,380 | €721,368 | €679,975 | €698,433 | ▲ 2.7% |
| Equity10/15 | €679,399 | €693,413 | €633,441 | €660,905 | €682,691 | ▲ 3.3% |
| Contributions10/11 | - | €49,579 | €49,579 | €49,579 | €49,579 | = |
| Reserves13 | €629,820 | €643,834 | €583,863 | €611,327 | €633,112 | ▲ 3.6% |
| Non-distributable reserves130/1 | - | €16,400 | €16,400 | €16,400 | €0 | ▼ 100% |
| Reserves not available under the articles1311 | - | €16,400 | €16,400 | €16,400 | €0 | ▼ 100% |
| Distributable reserves133 | - | €627,434 | €567,463 | €594,927 | €633,112 | ▲ 6.4% |
| Profit (loss) carried forward14 | - | - | - | €0 | - | - |
| Amounts payable17/49 | €13,474 | €8,967 | €87,927 | €19,069 | €15,742 | ▼ 17.4% |
| Amounts payable within one year42/48 | €13,474 | €8,967 | €87,927 | €18,722 | €15,742 | ▼ 15.9% |
| Trade debts44 | €12,521 | €6,561 | €6,470 | €2,183 | €6,367 | ▲ 192% |
| Suppliers440/4 | - | €6,561 | €6,470 | €2,183 | €6,367 | ▲ 192% |
| Taxes, remuneration and social security45 | - | €2,406 | €4,360 | €10,104 | €9,375 | ▼ 7.2% |
| Taxes450/3 | - | €2,406 | €4,360 | €10,104 | €9,375 | ▼ 7.2% |
| Other amounts payable47/48 | - | - | €77,097 | €6,435 | €0 | ▼ 100% |
| Accrued charges and deferred income492/3 | - | - | - | €348 | €0 | ▼ 100% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€7,204 | €14,014 | €17,125 | €27,464 | €21,785 | ▼ 20.7% |
| + Depreciation and write-downs630 | €11,316 | €11,316 | €11,316 | €11,316 | €11,316 | = |
| Operating cash flow (approximation) | €4,112 | €25,330 | €28,441 | €38,780 | €33,101 | ▼ 14.6% |
| Investment in fixed assets (approximation) | - | €0 | €0 | €0 | €0 | - |
| Change in cash | - | €16,332 | €25,985 | -€36,986 | €25,208 | ▲ 168% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
2026
09-02
State Gazette act
Capital & shares · RestructuringDemerger · Accounting effect · Share issue5 facts ▸
State Gazette act
Capital & shares · Restructuring
Demerger · Accounting effect · Share issue5 facts ▸
- General meeting, 05-01-2026
- Demerger, partial split by absorption, 05-01-2026
- Accounting effect, 30-09-2025
- Share issue, 76, 112501.54 EUR
- Net-asset statement, 30-09-2025
2025
02-07
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
01-07
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
31-12
Financial
Liquidity quadruplescurrent ratio 29.72
Current ratio from 6.67 to 29.72; short-term debt falls from €87,927 to €18,722.
26-06
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
01-07
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
31-12
Financial
Back to profitnet €14,014
Net result €14,014 after 2 loss-making years.
19-07
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema
2020
31-12
Financial
Weakest financial yearnet -€7,204
Net result drops to -€7,204, the lowest in the series.
31-12
Financial
Liquidity times 6current ratio 39.73
Current ratio from 6.81 to 39.73; short-term debt falls from €109,645 to €13,474.
22-06
NBB filing
Annual accounts filed
fiscal year 2019 · abbreviated schema
2019
31-12
Financial
Liquidity doublescurrent ratio 6.81
Current ratio from 3.12 to 6.81; short-term debt falls from €296,528 to €109,645.
Show earlier events
24-07
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema
2018
16-07
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema
2017
25-07
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
2016
25-07
NBB filing
Annual accounts filed
fiscal year 2015 · abbreviated schema
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
1 of 5 acts read
About the unread acts
Of the 5 Belgian State Gazette acts we know for this company, 1 has been read. The other 4 have not been read yet: what they contain is neither established nor disproved here.
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Structure & network
Connections & network
No current directors or connected companies found in the register.
Acquisitions and mergers
1 transactionDemerger with:J&L