AUX DELICES: what changed
What changed
AUX DELICES
NACE 10.712, Artisanal bread and fresh pastry making
filed annual accounts (NBB)
Net result for the year
€75,178
2024 · €58,297+€16,881
Equity
€216,469
2024 · €141,291+€75,178
Cash
€226,813
2024 · €109,754+€117,059
Balance sheet total
€530,530
2024 · €399,531+€130,999
Largest movements
Assets
- Cash +€117,059
up €117,059 (+107%), from €109,754 to €226,813
mainly Net result for the year (+€75,178) and Depreciation (+€40,429)
- Tangible fixed assets +€20,794
up €20,794 (+12.3%), from €168,713 to €189,507
of which Leasing and similar rights: +€26,756
- Intangible fixed assets -€9,300
down €9,300 (-13.3%), from €69,747 to €60,447
- Deferred charges and accrued income -€6,304
down €6,304 (-43.0%), from €14,645 to €8,341
Equity and liabilities
- Reserves +€70,000
up €70,000 (+121%), from €58,000 to €128,000
- Tax, wage and social debts +€33,722
up €33,722 (+67.1%), from €50,263 to €83,985
of which Taxes: +€29,692
- Debts after one year +€21,084
new in 2025: €21,084
- Other debts -€10,424
down €10,424 (-6.7%), from €155,161 to €144,737
- Current portion of long-term debt +€5,937
new in 2025: €5,937
Income statement
- Gross operating margin +€139,543
up €139,543 (+24.8%), from €563,743 to €703,286
- Staff costs +€90,500
up €90,500 (+20.0%), from €452,226 to €542,727
- Taxes +€19,585
up €19,585 (+324%), from €6,038 to €25,623
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.
Result 2024
€58,297
Gross operating margin
+€139,543
Staff costs
-€90,500
Depreciation
-€7,005
Other operating charges
+€3,318
Other operating items
-€7,345
Financial income
-€92
Financial charges
-€1,453
Taxes
-€19,585
Result 2025
€75,178
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€141,962
Investment
-€51,924
Financing
+€27,021
Cash 2024
€109,754
From operations (derived)
+€141,962
Net result for the year
+€75,178
Depreciation
+€40,429
Stocks and contracts
-€5,016
Receivables within one year
-€3,733
Deferred charges and accrued income
+€6,304
Trade debts
+€1,559
Tax, wage and social debts
+€33,722
Other debts
-€10,424
Accrued charges and deferred income
+€3,944
Investment (derived)
-€51,924
Investment in fixed assets (net)
-€51,924
Financing
+€27,021
Debts after one year
+€21,084
Current portion of long-term debt
+€5,937
Cash 2025
€226,813
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €399,531 | €530,530 | +€130,999 | +32.8% |
| Fixed assets | 21/28 | €238,510 | €250,004 | +€11,495 | +4.8% |
| Intangible fixed assets | 21 | €69,747 | €60,447 | -€9,300 | -13.3% |
| Tangible fixed assets | 22/27 | €168,713 | €189,507 | +€20,794 | +12.3% |
| Plant, machinery and equipment | 23 | €158,775 | €141,708 | -€17,067 | -10.7% |
| Furniture and vehicles | 24 | €4,323 | €16,146 | +€11,823 | +273% |
| Leasing and similar rights | 25 | - | €26,756 | +€26,756 | |
| Other tangible fixed assets | 26 | €5,615 | €4,897 | -€718 | -12.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €161,021 | €280,526 | +€119,504 | +74.2% |
| Stocks and contracts in progress | 3 | €5,314 | €10,330 | +€5,016 | +94.4% |
| Stocks | 30/36 | €5,314 | €10,330 | +€5,016 | +94.4% |
| Amounts receivable within one year | 40/41 | €31,308 | €35,041 | +€3,733 | +11.9% |
| Trade receivables | 40 | €31,197 | €35,020 | +€3,823 | +12.3% |
| Other amounts receivable | 41 | €111 | €21 | -€90 | -81.1% |
| Cash at bank and in hand | 54/58 | €109,754 | €226,813 | +€117,059 | +107% |
| Deferred charges and accrued income | 490/1 | €14,645 | €8,341 | -€6,304 | -43.0% |
| Total equity and liabilities | 10/49 | €399,531 | €530,530 | +€130,999 | +32.8% |
| Equity | 10/15 | €141,291 | €216,469 | +€75,178 | +53.2% |
| Contributions | 10/11 | €160,000 | €160,000 | = | 0.0% |
| Reserves | 13 | €58,000 | €128,000 | +€70,000 | +121% |
| Distributable reserves | 133 | €58,000 | €128,000 | +€70,000 | +121% |
| Profit (loss) carried forward | 14 | -€76,709 | -€71,531 | +€5,178 | +6.7% |
| Amounts payable | 17/49 | €258,240 | €314,061 | +€55,821 | +21.6% |
| Amounts payable after more than one year | 17 | - | €21,084 | +€21,084 | |
| Financial debts | 170/4 | - | €21,084 | +€21,084 | |
| Amounts payable within one year | 42/48 | €244,301 | €275,094 | +€30,793 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | - | €5,937 | +€5,937 | |
| Trade debts | 44 | €38,877 | €40,436 | +€1,559 | +4.0% |
| Suppliers | 440/4 | €38,877 | €40,436 | +€1,559 | +4.0% |
| Taxes, remuneration and social security | 45 | €50,263 | €83,985 | +€33,722 | +67.1% |
| Taxes | 450/3 | €11,945 | €41,637 | +€29,692 | +249% |
| Remuneration and social security | 454/9 | €38,318 | €42,347 | +€4,029 | +10.5% |
| Other amounts payable | 47/48 | €155,161 | €144,737 | -€10,424 | -6.7% |
| Accrued charges and deferred income | 492/3 | €13,939 | €17,883 | +€3,944 | +28.3% |
| Remuneration, social security and pensions | 62 | €452,226 | €542,727 | +€90,500 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,424 | €40,429 | +€7,005 | +21.0% |
| Other operating charges | 640/8 | €6,953 | €3,635 | -€3,318 | -47.7% |
| Non-recurring operating charges | 66A | - | €7,345 | +€7,345 | |
| Gross operating margin | 9900 | €563,743 | €703,286 | +€139,543 | +24.8% |
| Operating profit (loss) | 9901 | €71,140 | €109,151 | +€38,011 | +53.4% |
| Financial income | 75/76B | €149 | €57 | -€92 | -62.0% |
| Recurring financial income | 75 | €149 | €57 | -€92 | -62.0% |
| Financial charges | 65/66B | €6,954 | €8,407 | +€1,453 | +20.9% |
| Recurring financial charges | 65 | €6,954 | €8,407 | +€1,453 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €64,335 | €100,801 | +€36,466 | +56.7% |
| Income taxes | 67/77 | €6,038 | €25,623 | +€19,585 | +324% |
| Profit (loss) for the period | 9904 | €58,297 | €75,178 | +€16,881 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,297 | €75,178 | +€16,881 | +29.0% |
Next steps
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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 2 November 2026 via checked.be.