Delcambe-Chaussures: what changed
What changed
Delcambe-Chaussures
NACE 47.721, Retail sale of footwear
filed annual accounts (NBB)
Net result for the year
€84,595
2024 · €609,518-€524,923
Equity
€2.6m
2024 · €2.5m+€84,595
Cash
€413,108
2024 · €1.0m-€628,647
Balance sheet total
€11.1m
2024 · €8.1m+€2.9m
Largest movements
Assets
- Stocks and contracts +€2.5m
up €2.5m (+58.8%), from €4.2m to €6.7m
- Tangible fixed assets +€769,959
up €769,959 (+35.6%), from €2.2m to €2.9m
of which Other tangible fixed assets: +€841,481
- Cash -€628,647
down €628,647 (-60.3%), from €1.0m to €413,108
mainly Stocks and contracts (-€2.5m) and Investment in fixed assets (net) (-€1.5m)
- Receivables within one year +€218,364
up €218,364 (+394%), from €55,440 to €273,803
of which Trade receivables: +€149,297
Equity and liabilities
- Short-term financial debts +€1.8m
new in 2025: €1.8m
of which Credit institutions: +€905,323
- Trade debts +€794,685
up €794,685 (+45.4%), from €1.8m to €2.5m
- Current portion of long-term debt +€174,178
up €174,178 (+28.1%), from €620,683 to €794,862
Income statement
- Turnover +€5.9m
up €5.9m (+48.5%), from €12.1m to €18.0m
- Goods and materials +€3.9m
up €3.9m (+78.9%), from €5.0m to €8.9m
of which Purchases: +€4.1m
- Services and other goods +€2.5m
up €2.5m (+76.5%), from €3.2m to €5.7m
- Write-downs -€1.2m
down €1.2m, from €1.1m to -€38,076
- Staff costs +€945,755
up €945,755 (+54.2%), from €1.7m to €2.7m
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
€609,518
Turnover
+€5.9m
Other operating income
+€19,427
Goods and materials
-€3.9m
Services and other goods
-€2.5m
Staff costs
-€945,755
Depreciation
-€228,155
Write-downs
+€1.2m
Other operating charges
-€5,925
Other operating items
-€30,045
Financial income
+€126,806
Financial charges
-€119,000
Taxes
-€338
Result 2025
€84,595
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
-€1.2m
Investment
-€1.5m
Financing
+€2.0m
Cash 2024
€1.0m
From operations (derived)
-€1.2m
Net result for the year
+€84,595
Depreciation
+€667,502
Stocks and contracts
-€2.5m
Receivables within one year
-€218,364
Deferred charges and accrued income
-€24,507
Trade debts
+€794,685
Tax, wage and social debts
+€7,447
Accrued charges and deferred income
+€17,052
Investment (derived)
-€1.5m
Investment in fixed assets (net)
-€1.5m
Financing
+€2.0m
Debts after one year
+€60,500
Current portion of long-term debt
+€174,178
Short-term financial debts
+€1.8m
Cash 2025
€413,108
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,138,963 | €11,082,743 | +€2.9m | +36.2% |
| Fixed assets | 21/28 | €2,442,729 | €3,279,957 | +€837,228 | +34.3% |
| Intangible fixed assets | 21 | €4,973 | €8,146 | +€3,173 | +63.8% |
| Tangible fixed assets | 22/27 | €2,163,798 | €2,933,757 | +€769,959 | +35.6% |
| Furniture and vehicles | 24 | €325,053 | €210,201 | -€114,852 | -35.3% |
| Other tangible fixed assets | 26 | €1,774,823 | €2,616,304 | +€841,481 | +47.4% |
| Assets under construction and advance payments | 27 | €63,923 | €107,252 | +€43,330 | +67.8% |
| Financial fixed assets | 28 | €273,958 | €338,055 | +€64,097 | +23.4% |
| Other financial fixed assets | 284/8 | €273,958 | €338,055 | +€64,097 | +23.4% |
| Amounts receivable and cash guarantees | 285/8 | €273,958 | €338,055 | +€64,097 | +23.4% |
| Current assets | 29/58 | €5,696,234 | €7,802,786 | +€2.1m | +37.0% |
| Stocks and contracts in progress | 3 | €4,239,840 | €6,732,168 | +€2.5m | +58.8% |
| Stocks | 30/36 | €4,239,840 | €6,732,168 | +€2.5m | +58.8% |
| Goods purchased for resale | 34 | €4,239,840 | €6,732,168 | +€2.5m | +58.8% |
| Amounts receivable within one year | 40/41 | €55,440 | €273,803 | +€218,364 | +394% |
| Trade receivables | 40 | €50,007 | €199,303 | +€149,297 | +299% |
| Other amounts receivable | 41 | €5,433 | €74,500 | +€69,067 | +1,271% |
| Current investments | 50/53 | €410 | €410 | = | 0.0% |
| Other investments | 51/53 | €410 | €410 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,041,755 | €413,108 | -€628,647 | -60.3% |
| Deferred charges and accrued income | 490/1 | €358,790 | €383,297 | +€24,507 | +6.8% |
| Total equity and liabilities | 10/49 | €8,138,963 | €11,082,743 | +€2.9m | +36.2% |
| Equity | 10/15 | €2,503,452 | €2,588,048 | +€84,595 | +3.4% |
| Contributions | 10/11 | €87,506 | €87,506 | = | 0.0% |
| Reserves | 13 | €439,884 | €439,884 | = | 0.0% |
| Distributable reserves | 133 | €439,884 | €439,884 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,976,062 | €2,060,658 | +€84,595 | +4.3% |
| Amounts payable | 17/49 | €5,635,511 | €8,494,695 | +€2.9m | +50.7% |
| Amounts payable after more than one year | 17 | €2,678,399 | €2,738,899 | +€60,500 | +2.3% |
| Other amounts payable | 178/9 | €2,678,399 | €2,738,899 | +€60,500 | +2.3% |
| Amounts payable within one year | 42/48 | €2,870,303 | €5,651,935 | +€2.8m | +96.9% |
| Current portion of amounts payable after more than one year | 42 | €620,683 | €794,862 | +€174,178 | +28.1% |
| Financial debts | 43 | - | €1,805,323 | +€1.8m | |
| Credit institutions | 430/8 | - | €905,323 | +€905,323 | |
| Other loans | 439 | - | €900,000 | +€900,000 | |
| Trade debts | 44 | €1,750,418 | €2,545,103 | +€794,685 | +45.4% |
| Suppliers | 440/4 | €1,750,418 | €2,545,103 | +€794,685 | +45.4% |
| Taxes, remuneration and social security | 45 | €499,201 | €506,648 | +€7,447 | +1.5% |
| Taxes | 450/3 | €181,541 | €182,414 | +€873 | +0.5% |
| Remuneration and social security | 454/9 | €317,660 | €324,234 | +€6,574 | +2.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €86,809 | €103,861 | +€17,052 | +19.6% |
| Operating income | 70/76A | €12,122,209 | €18,015,378 | +€5.9m | +48.6% |
| Turnover | 70 | €12,108,233 | €17,981,975 | +€5.9m | +48.5% |
| Other operating income | 74 | €13,976 | €33,404 | +€19,427 | +139% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €11,499,248 | €17,924,808 | +€6.4m | +55.9% |
| Goods for resale, raw materials and consumables | 60 | €4,976,409 | €8,902,570 | +€3.9m | +78.9% |
| Purchases | 600/8 | €7,224,567 | €11,356,821 | +€4.1m | +57.2% |
| Change in stocks: decrease (increase) | 609 | -€2,248,158 | -€2,454,252 | -€206,094 | -9.2% |
| Services and other goods | 61 | €3,202,294 | €5,652,506 | +€2.5m | +76.5% |
| Remuneration, social security and pensions | 62 | €1,743,498 | €2,689,253 | +€945,755 | +54.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €439,347 | €667,502 | +€228,155 | +51.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,122,617 | -€38,076 | -€1.2m | |
| Other operating charges | 640/8 | €13,385 | €19,311 | +€5,925 | +44.3% |
| Non-recurring operating charges | 66A | €1,698 | €31,743 | +€30,045 | +1,769% |
| Operating profit (loss) | 9901 | €622,961 | €90,571 | -€532,391 | -85.5% |
| Financial income | 75/76B | €114,121 | €240,927 | +€126,806 | +111% |
| Recurring financial income | 75 | €114,121 | €240,927 | +€126,806 | +111% |
| Income from financial fixed assets | 750 | €98 | €310 | +€212 | +216% |
| Other financial income | 752/9 | €114,023 | €240,617 | +€126,595 | +111% |
| Financial charges | 65/66B | €127,267 | €246,268 | +€119,000 | +93.5% |
| Recurring financial charges | 65 | €126,467 | €246,268 | +€119,801 | +94.7% |
| Debt charges | 650 | €74,841 | €167,348 | +€92,506 | +124% |
| Other financial charges | 652/9 | €51,626 | €78,920 | +€27,295 | +52.9% |
| Non-recurring financial charges | 66B | €800 | €0 | -€800 | -100% |
| Profit (loss) for the period before taxes | 9903 | €609,815 | €85,230 | -€524,585 | -86.0% |
| Income taxes | 67/77 | €297 | €635 | +€338 | +114% |
| Taxes | 670/3 | €297 | €635 | +€338 | +114% |
| Profit (loss) for the period | 9904 | €609,518 | €84,595 | -€524,923 | -86.1% |
| Profit (loss) for the period to be appropriated | 9905 | €609,518 | €84,595 | -€524,923 | -86.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.