AUX DELICES: what changed
AUX DELICES
Largest movements
- Cash -€9,143
down €9,143 (-45.2%), from €20,215 to €11,073
mainly Net result for the year (-€15,575) and Current portion of long-term debt (-€4,780)
- Receivables within one year -€5,097
down €5,097 (-78.4%), from €6,502 to €1,405
of which Other amounts receivable: -€4,755
- Tangible fixed assets -€1,336
down €1,336 (-12.7%), from €10,536 to €9,200
of which Furniture and vehicles: -€4,905
- Deferred charges and accrued income -€946
down €946 (-64.1%), from €1,477 to €531
- Stocks and contracts -€729
down €729 (-3.4%), from €21,739 to €21,010
- Profit (loss) carried forward -€15,575
down €15,575 (-70.6%), from -€22,062 to -€37,637
- Current portion of long-term debt -€4,780
no longer reported in 2025 (was €4,780)
- Trade debts +€2,499
up €2,499 (+38.2%), from €6,533 to €9,032
- Staff costs +€7,781
up €7,781 (+12.9%), from €60,219 to €68,000
- Financial charges -€630
down €630 (-56.9%), from €1,107 to €477
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,968 | €44,718 | -€17,250 | -27.8% |
| Fixed assets | 21/28 | €12,035 | €10,700 | -€1,336 | -11.1% |
| Tangible fixed assets | 22/27 | €10,536 | €9,200 | -€1,336 | -12.7% |
| Plant, machinery and equipment | 23 | €1,639 | €5,209 | +€3,570 | +218% |
| Furniture and vehicles | 24 | €8,897 | €3,991 | -€4,905 | -55.1% |
| Financial fixed assets | 28 | €1,499 | €1,499 | = | 0.0% |
| Current assets | 29/58 | €49,933 | €34,019 | -€15,914 | -31.9% |
| Stocks and contracts in progress | 3 | €21,739 | €21,010 | -€729 | -3.4% |
| Stocks | 30/36 | €21,739 | €21,010 | -€729 | -3.4% |
| Amounts receivable within one year | 40/41 | €6,502 | €1,405 | -€5,097 | -78.4% |
| Trade receivables | 40 | €342 | - | -€342 | |
| Other amounts receivable | 41 | €6,160 | €1,405 | -€4,755 | -77.2% |
| Cash at bank and in hand | 54/58 | €20,215 | €11,073 | -€9,143 | -45.2% |
| Deferred charges and accrued income | 490/1 | €1,477 | €531 | -€946 | -64.1% |
| Total equity and liabilities | 10/49 | €61,968 | €44,718 | -€17,250 | -27.8% |
| Equity | 10/15 | €40,732 | €25,157 | -€15,575 | -38.2% |
| Contributions | 10/11 | €14,254 | €14,254 | = | 0.0% |
| Reserves | 13 | €48,540 | €48,540 | = | 0.0% |
| Distributable reserves | 133 | €48,540 | €48,540 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,062 | -€37,637 | -€15,575 | -70.6% |
| Amounts payable | 17/49 | €21,236 | €19,561 | -€1,675 | -7.9% |
| Amounts payable within one year | 42/48 | €21,174 | €19,498 | -€1,676 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €4,780 | - | -€4,780 | |
| Trade debts | 44 | €6,533 | €9,032 | +€2,499 | +38.2% |
| Suppliers | 440/4 | €6,533 | €9,032 | +€2,499 | +38.2% |
| Taxes, remuneration and social security | 45 | €9,860 | €10,466 | +€606 | +6.1% |
| Taxes | 450/3 | €2,403 | €2,146 | -€257 | -10.7% |
| Remuneration and social security | 454/9 | €7,458 | €8,320 | +€862 | +11.6% |
| Accrued charges and deferred income | 492/3 | €62 | €63 | +€1 | +1.5% |
| Remuneration, social security and pensions | 62 | €60,219 | €68,000 | +€7,781 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,295 | €5,357 | +€62 | +1.2% |
| Other operating charges | 640/8 | €1,388 | €1,436 | +€48 | +3.5% |
| Gross operating margin | 9900 | €60,326 | €59,795 | -€531 | -0.9% |
| Operating profit (loss) | 9901 | -€6,577 | -€14,998 | -€8,421 | -128% |
| Financial income | 75/76B | €463 | - | -€463 | |
| Recurring financial income | 75 | €463 | - | -€463 | |
| Financial charges | 65/66B | €1,107 | €477 | -€630 | -56.9% |
| Recurring financial charges | 65 | €1,107 | €477 | -€630 | -56.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,221 | -€15,475 | -€8,255 | -114% |
| Income taxes | 67/77 | €75 | €100 | +€25 | +33.0% |
| Profit (loss) for the period | 9904 | -€7,296 | -€15,575 | -€8,279 | -113% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,296 | -€15,575 | -€8,279 | -113% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.