DELAFAILLE: 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.
What changed
DELAFAILLE
NACE 10.820, Manufacture of cocoa, chocolate and sugar confectionery
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.5m
2024 · €1.6m-€13,811
Equity
€5.6m
2024 · €5.1m+€526,091
Cash
€1.3m
2024 · €1.3m+€28,755
Balance sheet total
€11.9m
2024 · €10.2m+€1.7m
Largest movements
Assets
- Receivables within one year +€1.2m
up €1.2m (+26.5%), from €4.4m to €5.5m
of which Trade receivables: +€1.2m
- Stocks and contracts +€476,801
up €476,801 (+17.3%), from €2.8m to €3.2m
Equity and liabilities
- Other debts +€930,507
up €930,507 (+141%), from €659,335 to €1.6m
- Short-term financial debts +€749,618
up €749,618 (+423%), from €177,172 to €926,790
- Reserves +€526,091
up €526,091 (+12.3%), from €4.3m to €4.8m
of which Tax-exempt reserves: +€442,050
- Trade debts -€516,341
down €516,341 (-20.3%), from €2.5m to €2.0m
Income statement
- Turnover +€2.9m
up €2.9m (+20.4%), from €14.2m to €17.2m
- Goods and materials +€2.4m
up €2.4m (+32.9%), from €7.4m to €9.8m
of which Purchases: +€2.2m
- Services and other goods +€239,032
up €239,032 (+6.5%), from €3.7m to €3.9m
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.
Result 2024
€1.6m
Turnover
+€2.9m
Other operating income
-€73,270
Goods and materials
-€2.4m
Services and other goods
-€239,032
Staff costs
-€145,370
Depreciation
-€28,344
Other operating charges
+€1,106
Other operating items
+€18,400
Financial income
+€21,777
Financial charges
-€47,746
Taxes
+€2,515
Result 2025
€1.5m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€603,096
Investment
-€210,301
Financing
-€364,040
Cash 2024
€1.3m
From operations (derived)
+€603,096
Net result for the year
+€1.5m
Depreciation
+€203,885
Stocks and contracts
-€476,801
Receivables within one year
-€1.2m
Deferred charges and accrued income
-€11,399
Trade debts
-€516,341
Tax, wage and social debts
+€74,804
Other debts
+€930,507
Accrued charges and deferred income
+€5,712
Investment (derived)
-€210,301
Investment in fixed assets (net)
-€210,301
Financing
-€364,040
Debts after one year
-€11,723
Current portion of long-term debt
-€81,936
Short-term financial debts
+€749,618
Contributions, distributions and other
-€1.0m
Cash 2025
€1.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,222,478 | €11,899,210 | +€1.7m | +16.4% |
| Fixed assets | 21/28 | €1,798,407 | €1,804,822 | +€6,416 | +0.4% |
| Tangible fixed assets | 22/27 | €1,797,129 | €1,803,545 | +€6,416 | +0.4% |
| Land and buildings | 22 | €336,374 | €333,815 | -€2,559 | -0.8% |
| Plant, machinery and equipment | 23 | €749,466 | €1,383,949 | +€634,482 | +84.7% |
| Furniture and vehicles | 24 | €11,106 | €68,954 | +€57,848 | +521% |
| Leasing and similar rights | 25 | €29,056 | €0 | -€29,056 | -100% |
| Assets under construction and advance payments | 27 | €671,127 | €16,828 | -€654,299 | -97.5% |
| Financial fixed assets | 28 | €1,277 | €1,277 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,277 | €1,277 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,277 | €1,277 | = | 0.0% |
| Current assets | 29/58 | €8,424,072 | €10,094,388 | +€1.7m | +19.8% |
| Stocks and contracts in progress | 3 | €2,750,214 | €3,227,015 | +€476,801 | +17.3% |
| Stocks | 30/36 | €2,750,214 | €3,227,015 | +€476,801 | +17.3% |
| Raw materials and consumables | 30/31 | €927,315 | €1,001,712 | +€74,397 | +8.0% |
| Work in progress | 32 | €1,495,085 | €2,192,983 | +€697,898 | +46.7% |
| Finished goods | 33 | €327,814 | €32,320 | -€295,494 | -90.1% |
| Amounts receivable within one year | 40/41 | €4,355,868 | €5,509,229 | +€1.2m | +26.5% |
| Trade receivables | 40 | €4,205,656 | €5,438,964 | +€1.2m | +29.3% |
| Other amounts receivable | 41 | €150,212 | €70,265 | -€79,947 | -53.2% |
| Cash at bank and in hand | 54/58 | €1,281,107 | €1,309,861 | +€28,755 | +2.2% |
| Deferred charges and accrued income | 490/1 | €36,884 | €48,283 | +€11,399 | +30.9% |
| Total equity and liabilities | 10/49 | €10,222,478 | €11,899,210 | +€1.7m | +16.4% |
| Equity | 10/15 | €5,074,050 | €5,600,141 | +€526,091 | +10.4% |
| Contributions | 10/11 | €796,000 | €796,000 | = | 0.0% |
| Capital | 10 | €796,000 | €796,000 | = | 0.0% |
| Issued capital | 100 | €796,000 | €796,000 | = | 0.0% |
| Reserves | 13 | €4,278,050 | €4,804,141 | +€526,091 | +12.3% |
| Non-distributable reserves | 130/1 | €79,600 | €79,600 | = | 0.0% |
| Legal reserve | 130 | €79,600 | €79,600 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,408,050 | €1,850,100 | +€442,050 | +31.4% |
| Distributable reserves | 133 | €2,790,400 | €2,874,441 | +€84,041 | +3.0% |
| Amounts payable | 17/49 | €5,148,429 | €6,299,070 | +€1.2m | +22.3% |
| Amounts payable after more than one year | 17 | €1,330,358 | €1,318,635 | -€11,723 | -0.9% |
| Financial debts | 170/4 | €650,062 | €685,916 | +€35,854 | +5.5% |
| Leasing and similar obligations | 172 | €2,800 | €0 | -€2,800 | -100% |
| Credit institutions | 173 | €647,262 | €685,916 | +€38,654 | +6.0% |
| Other amounts payable | 178/9 | €680,296 | €632,719 | -€47,577 | -7.0% |
| Amounts payable within one year | 42/48 | €3,732,960 | €4,889,612 | +€1.2m | +31.0% |
| Current portion of amounts payable after more than one year | 42 | €239,160 | €157,224 | -€81,936 | -34.3% |
| Financial debts | 43 | €177,172 | €926,790 | +€749,618 | +423% |
| Credit institutions | 430/8 | €177,172 | €926,790 | +€749,618 | +423% |
| Trade debts | 44 | €2,537,809 | €2,021,467 | -€516,341 | -20.3% |
| Suppliers | 440/4 | €2,537,809 | €2,021,467 | -€516,341 | -20.3% |
| Taxes, remuneration and social security | 45 | €119,484 | €194,288 | +€74,804 | +62.6% |
| Taxes | 450/3 | €25,230 | €61,271 | +€36,040 | +143% |
| Remuneration and social security | 454/9 | €94,254 | €133,017 | +€38,764 | +41.1% |
| Other amounts payable | 47/48 | €659,335 | €1,589,842 | +€930,507 | +141% |
| Accrued charges and deferred income | 492/3 | €85,111 | €90,824 | +€5,712 | +6.7% |
| Operating income | 70/76A | €14,415,691 | €17,271,913 | +€2.9m | +19.8% |
| Turnover | 70 | €14,244,468 | €17,155,559 | +€2.9m | +20.4% |
| Other operating income | 74 | €171,038 | €97,768 | -€73,270 | -42.8% |
| Non-recurring operating income | 76A | €186 | €18,586 | +€18,400 | +9,918% |
| Operating charges | 60/66A | €12,174,388 | €15,020,967 | +€2.8m | +23.4% |
| Goods for resale, raw materials and consumables | 60 | €7,395,625 | €9,830,564 | +€2.4m | +32.9% |
| Purchases | 600/8 | €8,096,486 | €10,307,365 | +€2.2m | +27.3% |
| Change in stocks: decrease (increase) | 609 | -€700,861 | -€476,801 | +€224,060 | +32.0% |
| Services and other goods | 61 | €3,684,888 | €3,923,920 | +€239,032 | +6.5% |
| Remuneration, social security and pensions | 62 | €911,372 | €1,056,741 | +€145,370 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175,542 | €203,885 | +€28,344 | +16.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €6,963 | €5,856 | -€1,106 | -15.9% |
| Operating profit (loss) | 9901 | €2,241,303 | €2,250,946 | +€9,643 | +0.4% |
| Financial income | 75/76B | €23,022 | €44,798 | +€21,777 | +94.6% |
| Recurring financial income | 75 | €23,022 | €44,798 | +€21,777 | +94.6% |
| Income from current assets | 751 | - | €2,936 | +€2,936 | |
| Other financial income | 752/9 | €23,022 | €41,862 | +€18,840 | +81.8% |
| Financial charges | 65/66B | €192,071 | €239,816 | +€47,746 | +24.9% |
| Recurring financial charges | 65 | €192,071 | €239,816 | +€47,746 | +24.9% |
| Debt charges | 650 | €135,739 | €171,112 | +€35,373 | +26.1% |
| Other financial charges | 652/9 | €56,332 | €68,705 | +€12,373 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €2,072,254 | €2,055,928 | -€16,326 | -0.8% |
| Income taxes | 67/77 | €512,352 | €509,837 | -€2,515 | -0.5% |
| Taxes | 670/3 | €512,352 | €509,987 | -€2,365 | -0.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €150 | +€150 | |
| Profit (loss) for the period | 9904 | €1,559,902 | €1,546,091 | -€13,811 | -0.9% |
| Transfer from tax-exempt reserves | 789 | €131,553 | €0 | -€131,553 | -100% |
| Transfer to tax-exempt reserves | 689 | €715,700 | €442,050 | -€273,650 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €975,756 | €1,104,041 | +€128,285 | +13.1% |
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 19 October 2026 via checked.be.