BELGIUM DELI: 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.
BELGIUM DELI
Largest movements
- Cash -€18,757
down €18,757 (-93.3%), from €20,107 to €1,350
mainly Other debts (-€17,567) and Receivables within one year (-€16,248)
- Receivables within one year +€16,248
up €16,248 (+109%), from €14,884 to €31,132
of which Trade receivables: +€20,563
- Tangible fixed assets -€748
down €748 (-28.8%), from €2,597 to €1,849
of which Plant, machinery and equipment: -€1,492
- Deferred charges and accrued income +€680
up €680 (+152%), from €447 to €1,127
- Other debts -€17,567
down €17,567 (-8.2%), from €213,853 to €196,286
- Profit (loss) carried forward +€7,962
up €7,962 (+3.1%), from -€254,013 to -€246,051
- Trade debts +€7,162
up €7,162 (+98.3%), from €7,288 to €14,451
- Turnover -€42,389
down €42,389 (-36.1%), from €117,353 to €74,965
- Goods and materials -€42,297
down €42,297 (-98.9%), from €42,767 to €469
- Services and other goods +€19,160
up €19,160 (+24.9%), from €76,934 to €96,095
- Other operating income +€2,500
up €2,500 (+8.4%), from €29,760 to €32,260
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 | €38,035 | €35,458 | -€2,577 | -6.8% |
| Fixed assets | 21/28 | €2,597 | €1,849 | -€748 | -28.8% |
| Tangible fixed assets | 22/27 | €2,597 | €1,849 | -€748 | -28.8% |
| Plant, machinery and equipment | 23 | €2,235 | €742 | -€1,492 | -66.8% |
| Furniture and vehicles | 24 | €362 | €1,107 | +€745 | +206% |
| Current assets | 29/58 | €35,438 | €33,609 | -€1,829 | -5.2% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €14,884 | €31,132 | +€16,248 | +109% |
| Trade receivables | 40 | €10,569 | €31,132 | +€20,563 | +195% |
| Other amounts receivable | 41 | €4,315 | €0 | -€4,315 | -100% |
| Cash at bank and in hand | 54/58 | €20,107 | €1,350 | -€18,757 | -93.3% |
| Deferred charges and accrued income | 490/1 | €447 | €1,127 | +€680 | +152% |
| Total equity and liabilities | 10/49 | €38,035 | €35,458 | -€2,577 | -6.8% |
| Equity | 10/15 | -€214,554 | -€206,592 | +€7,962 | +3.7% |
| Contributions | 10/11 | €37,600 | €37,600 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€254,013 | -€246,051 | +€7,962 | +3.1% |
| Amounts payable | 17/49 | €252,589 | €242,050 | -€10,539 | -4.2% |
| Amounts payable after more than one year | 17 | €28,500 | €28,500 | = | 0.0% |
| Financial debts | 170/4 | €28,500 | €28,500 | = | 0.0% |
| Other loans | 174 | €28,500 | €28,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €224,089 | €213,550 | -€10,539 | -4.7% |
| Trade debts | 44 | €7,288 | €14,451 | +€7,162 | +98.3% |
| Suppliers | 440/4 | €7,288 | €14,451 | +€7,162 | +98.3% |
| Taxes, remuneration and social security | 45 | €2,948 | €2,814 | -€134 | -4.6% |
| Taxes | 450/3 | €2,948 | €2,814 | -€134 | -4.6% |
| Other amounts payable | 47/48 | €213,853 | €196,286 | -€17,567 | -8.2% |
| Operating income | 70/76A | €147,113 | €107,225 | -€39,889 | -27.1% |
| Turnover | 70 | €117,353 | €74,965 | -€42,389 | -36.1% |
| Other operating income | 74 | €29,760 | €32,260 | +€2,500 | +8.4% |
| Operating charges | 60/66A | €122,504 | €98,595 | -€23,910 | -19.5% |
| Goods for resale, raw materials and consumables | 60 | €42,767 | €469 | -€42,297 | -98.9% |
| Purchases | 600/8 | €42,767 | €469 | -€42,297 | -98.9% |
| Services and other goods | 61 | €76,934 | €96,095 | +€19,160 | +24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,663 | €1,887 | -€776 | -29.1% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Operating profit (loss) | 9901 | €24,609 | €8,630 | -€15,979 | -64.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Other financial income | 752/9 | €0 | - | = | |
| Financial charges | 65/66B | €776 | €668 | -€108 | -13.9% |
| Recurring financial charges | 65 | €776 | €668 | -€108 | -13.9% |
| Debt charges | 650 | €0 | €263 | +€263 | |
| Other financial charges | 652/9 | €776 | €405 | -€370 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €23,833 | €7,962 | -€15,871 | -66.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Taxes | 670/3 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €23,833 | €7,962 | -€15,871 | -66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,833 | €7,962 | -€15,871 | -66.6% |
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 28 October 2026 via checked.be.