DELBRA: 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
DELBRA
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€122,122
2024 · -€188,655+€310,777
Equity
€133,466
2024 · €11,345+€122,122
Cash
€528,853
2024 · €817,332-€288,479
Balance sheet total
€2.9m
2024 · €2.6m+€259,838
Largest movements
Assets
- Current investments +€550,000
new in 2025: €550,000
- Tangible fixed assets +€414,224
up €414,224 (+916.5%), from €45,198 to €459,422
of which Other tangible fixed assets: +€280,197
- Cash -€288,479
down €288,479 (-35.3%), from €817,332 to €528,853
mainly Current investments (-€550,000) and Investment in fixed assets (net) (-€438,665)
- Stocks and contracts -€271,129
down €271,129 (-27.8%), from €976,693 to €705,564
- Receivables within one year -€90,526
down €90,526 (-30.6%), from €296,283 to €205,758
of which Trade receivables: -€127,178
Equity and liabilities
- Accrued charges and deferred income +€162,429
up €162,429 (+2392.7%), from €6,789 to €169,217
- Profit (loss) carried forward +€122,122
up €122,122 (+64.7%), from -€188,655 to -€66,534
- Debts after one year -€120,000
down €120,000 (-75.0%), from €160,000 to €40,000
- Trade debts +€70,733
up €70,733 (+3.9%), from €1.8m to €1.9m
Income statement
- Turnover +€4.2m
up €4.2m (+20.6%), from €20.5m to €24.7m
- Goods and materials +€3.2m
up €3.2m (+18.7%), from €17.0m to €20.2m
of which Purchases: +€1.9m
- Services and other goods +€511,101
up €511,101 (+43.6%), from €1.2m to €1.7m
- Staff costs +€391,840
up €391,840 (+14.4%), from €2.7m to €3.1m
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
-€188,655
Turnover
+€4.2m
Other operating income
+€211,316
Goods and materials
-€3.2m
Services and other goods
-€511,101
Staff costs
-€391,840
Depreciation
-€29,797
Other operating charges
-€1,370
Financial income
-€3,180
Financial charges
+€3,060
Taxes
-€3,723
Result 2025
€122,122
Cash bridge derived
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
+€820,186
Investment
-€988,665
Financing
-€120,000
Cash 2024
€817,332
From operations (derived)
+€820,186
Net result for the year
+€122,122
Depreciation
+€80,267
Stocks and contracts
+€271,129
Receivables within one year
+€90,526
Deferred charges and accrued income
-€1,574
Trade debts
+€70,733
Tax, wage and social debts
+€20,748
Other debts
+€3,807
Accrued charges and deferred income
+€162,429
Investment (derived)
-€988,665
Investment in fixed assets (net)
-€438,665
Current investments
-€550,000
Financing
-€120,000
Debts after one year
-€120,000
Cash 2025
€528,853
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,613,646 | €2,873,484 | +€259,838 | +9.9% |
| Fixed assets | 21/28 | €504,644 | €863,042 | +€358,398 | +71.0% |
| Intangible fixed assets | 21 | €454,775 | €403,620 | -€51,156 | -11.2% |
| Tangible fixed assets | 22/27 | €45,198 | €459,422 | +€414,224 | +916.5% |
| Plant, machinery and equipment | 23 | €36,651 | €145,677 | +€109,026 | +297.5% |
| Other tangible fixed assets | 26 | €8,548 | €288,745 | +€280,197 | +3278.1% |
| Assets under construction and advance payments | 27 | - | €25,000 | +€25,000 | |
| Financial fixed assets | 28 | €4,670 | €0 | -€4,670 | -100.0% |
| Other financial fixed assets | 284/8 | €4,670 | €0 | -€4,670 | -100.0% |
| Amounts receivable and cash guarantees | 285/8 | €4,670 | €0 | -€4,670 | -100.0% |
| Current assets | 29/58 | €2,109,002 | €2,010,442 | -€98,560 | -4.7% |
| Stocks and contracts in progress | 3 | €976,693 | €705,564 | -€271,129 | -27.8% |
| Stocks | 30/36 | €976,693 | €705,564 | -€271,129 | -27.8% |
| Goods purchased for resale | 34 | €976,693 | €705,564 | -€271,129 | -27.8% |
| Amounts receivable within one year | 40/41 | €296,283 | €205,758 | -€90,526 | -30.6% |
| Trade receivables | 40 | €296,067 | €168,889 | -€127,178 | -43.0% |
| Other amounts receivable | 41 | €216 | €36,868 | +€36,652 | +16969.5% |
| Current investments | 50/53 | - | €550,000 | +€550,000 | |
| Other investments | 51/53 | - | €550,000 | +€550,000 | |
| Cash at bank and in hand | 54/58 | €817,332 | €528,853 | -€288,479 | -35.3% |
| Deferred charges and accrued income | 490/1 | €18,693 | €20,267 | +€1,574 | +8.4% |
| Total equity and liabilities | 10/49 | €2,613,646 | €2,873,484 | +€259,838 | +9.9% |
| Equity | 10/15 | €11,345 | €133,466 | +€122,122 | +1076.5% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€188,655 | -€66,534 | +€122,122 | +64.7% |
| Amounts payable | 17/49 | €2,602,301 | €2,740,017 | +€137,716 | +5.3% |
| Amounts payable after more than one year | 17 | €160,000 | €40,000 | -€120,000 | -75.0% |
| Financial debts | 170/4 | €160,000 | €40,000 | -€120,000 | -75.0% |
| Other loans | 174 | €160,000 | €40,000 | -€120,000 | -75.0% |
| Amounts payable within one year | 42/48 | €2,435,512 | €2,530,800 | +€95,288 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €120,000 | €120,000 | = | 0.0% |
| Trade debts | 44 | €1,819,413 | €1,890,146 | +€70,733 | +3.9% |
| Suppliers | 440/4 | €1,819,413 | €1,890,146 | +€70,733 | +3.9% |
| Taxes, remuneration and social security | 45 | €490,085 | €510,834 | +€20,748 | +4.2% |
| Taxes | 450/3 | €76,176 | €69,866 | -€6,310 | -8.3% |
| Remuneration and social security | 454/9 | €413,910 | €440,968 | +€27,058 | +6.5% |
| Other amounts payable | 47/48 | €6,014 | €9,821 | +€3,807 | +63.3% |
| Accrued charges and deferred income | 492/3 | €6,789 | €169,217 | +€162,429 | +2392.7% |
| Operating income | 70/76A | €20,843,509 | €25,277,627 | +€4.4m | +21.3% |
| Turnover | 70 | €20,496,948 | €24,719,751 | +€4.2m | +20.6% |
| Other operating income | 74 | €346,560 | €557,876 | +€211,316 | +61.0% |
| Operating charges | 60/66A | €20,979,194 | €25,098,692 | +€4.1m | +19.6% |
| Goods for resale, raw materials and consumables | 60 | €17,033,621 | €20,219,010 | +€3.2m | +18.7% |
| Purchases | 600/8 | €18,010,314 | €19,947,881 | +€1.9m | +10.8% |
| Change in stocks: decrease (increase) | 609 | -€976,693 | €271,129 | +€1.2m | |
| Services and other goods | 61 | €1,172,559 | €1,683,660 | +€511,101 | +43.6% |
| Remuneration, social security and pensions | 62 | €2,719,080 | €3,110,920 | +€391,840 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,470 | €80,267 | +€29,797 | +59.0% |
| Other operating charges | 640/8 | €3,464 | €4,834 | +€1,370 | +39.5% |
| Operating profit (loss) | 9901 | -€135,686 | €178,935 | +€314,621 | |
| Financial income | 75/76B | €5,282 | €2,102 | -€3,180 | -60.2% |
| Recurring financial income | 75 | €5,282 | €2,102 | -€3,180 | -60.2% |
| Income from current assets | 751 | €5,032 | €2,034 | -€2,998 | -59.6% |
| Other financial income | 752/9 | €250 | €68 | -€182 | -72.8% |
| Financial charges | 65/66B | €58,018 | €54,958 | -€3,060 | -5.3% |
| Recurring financial charges | 65 | €58,018 | €54,958 | -€3,060 | -5.3% |
| Debt charges | 650 | €18,169 | €2,169 | -€16,000 | -88.1% |
| Other financial charges | 652/9 | €39,849 | €52,789 | +€12,940 | +32.5% |
| Profit (loss) for the period before taxes | 9903 | -€188,421 | €126,079 | +€314,500 | |
| Income taxes | 67/77 | €234 | €3,958 | +€3,723 | +1588.7% |
| Taxes | 670/3 | €234 | €3,958 | +€3,723 | +1588.7% |
| Profit (loss) for the period | 9904 | -€188,655 | €122,122 | +€310,777 | |
| Profit (loss) for the period to be appropriated | 9905 | -€188,655 | €122,122 | +€310,777 |
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 12 October 2026 via checked.be.