ABC DELICES: 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.
ABC DELICES
Largest movements
- Tangible fixed assets +€1,239
new in 2025: €1,239
- Receivables within one year +€1,045
up €1,045 (+2,986%), from €35 to €1,080
of which Other amounts receivable: +€1,011
- Stocks and contracts +€1,000
new in 2025: €1,000
- Cash -€217
down €217 (-9.5%), from €2,286 to €2,069
mainly Net result for the year (-€13,980) and Trade debts (-€1,776)
- Other debts +€14,666
up €14,666 (+247%), from €5,935 to €20,601
- Profit (loss) carried forward -€13,980
down €13,980 (-79.2%), from -€17,655 to -€31,635
- Tax, wage and social debts +€4,156
up €4,156 (+162%), from €2,573 to €6,729
of which Remuneration and social security: +€4,379
- Trade debts -€1,776
down €1,776 (-34.1%), from €5,202 to €3,426
- Gross operating margin -€7,300
down €7,300 (-28.3%), from €25,829 to €18,529
- Staff costs -€1,811
down €1,811 (-5.8%), from €31,288 to €29,477
- Other operating charges -€554
down €554 (-22.9%), from €2,416 to €1,862
- Depreciation +€302
new in 2025: €302
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 | €2,321 | €5,388 | +€3,067 | +132% |
| Fixed assets | 21/28 | - | €1,239 | +€1,239 | |
| Tangible fixed assets | 22/27 | - | €1,239 | +€1,239 | |
| Furniture and vehicles | 24 | - | €1,239 | +€1,239 | |
| Current assets | 29/58 | €2,321 | €4,149 | +€1,828 | +78.8% |
| Stocks and contracts in progress | 3 | - | €1,000 | +€1,000 | |
| Stocks | 30/36 | - | €1,000 | +€1,000 | |
| Amounts receivable within one year | 40/41 | €35 | €1,080 | +€1,045 | +2,986% |
| Trade receivables | 40 | - | €34 | +€34 | |
| Other amounts receivable | 41 | €35 | €1,046 | +€1,011 | +2,889% |
| Cash at bank and in hand | 54/58 | €2,286 | €2,069 | -€217 | -9.5% |
| Total equity and liabilities | 10/49 | €2,321 | €5,388 | +€3,067 | +132% |
| Equity | 10/15 | -€11,455 | -€25,435 | -€13,980 | -122% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,655 | -€31,635 | -€13,980 | -79.2% |
| Amounts payable | 17/49 | €13,776 | €30,823 | +€17,047 | +124% |
| Amounts payable within one year | 42/48 | €13,710 | €30,756 | +€17,046 | +124% |
| Trade debts | 44 | €5,202 | €3,426 | -€1,776 | -34.1% |
| Suppliers | 440/4 | €5,202 | €3,426 | -€1,776 | -34.1% |
| Taxes, remuneration and social security | 45 | €2,573 | €6,729 | +€4,156 | +162% |
| Taxes | 450/3 | €297 | €74 | -€223 | -75.1% |
| Remuneration and social security | 454/9 | €2,276 | €6,655 | +€4,379 | +192% |
| Other amounts payable | 47/48 | €5,935 | €20,601 | +€14,666 | +247% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +1.5% |
| Non-recurring operating income | 76A | €4,152 | €10,428 | +€6,276 | +151% |
| Remuneration, social security and pensions | 62 | €31,288 | €29,477 | -€1,811 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €302 | +€302 | |
| Other operating charges | 640/8 | €2,416 | €1,862 | -€554 | -22.9% |
| Gross operating margin | 9900 | €25,829 | €18,529 | -€7,300 | -28.3% |
| Operating profit (loss) | 9901 | -€7,875 | -€13,112 | -€5,237 | -66.5% |
| Financial income | 75/76B | €28 | - | -€28 | |
| Recurring financial income | 75 | €28 | - | -€28 | |
| Financial charges | 65/66B | €1,072 | €868 | -€204 | -19.0% |
| Recurring financial charges | 65 | €1,072 | €868 | -€204 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,919 | -€13,980 | -€5,061 | -56.7% |
| Profit (loss) for the period | 9904 | -€8,919 | -€13,980 | -€5,061 | -56.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,919 | -€13,980 | -€5,061 | -56.7% |
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 16 October 2026 via checked.be.