DELDICHE: what changed
Two fiscal 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
DELDICHE
NACE 46.321, Wholesale of meat and meat products, excluding game and poultry
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€76,745
2023 · €296,581-€219,836
Equity
€2.7m
2023 · €2.6m+€32,500
Cash
€1.3m
2023 · €1.1m+€145,798
Balance sheet total
€7.2m
2023 · €7.4m-€229,224
Largest movements
Assets
- Receivables within one year -€686,939
down €686,939 (-12.7%), from €5.4m to €4.7m
of which Trade receivables: -€365,430
- Tangible fixed assets +€273,307
up €273,307 (+85.0%), from €321,554 to €594,861
- Cash +€145,798
up €145,798 (+13.1%), from €1.1m to €1.3m
mainly Receivables within one year (+€686,939) and Depreciation (+€123,457)
Equity and liabilities
- Trade debts -€194,875
down €194,875 (-4.8%), from €4.1m to €3.9m
- Other debts -€182,365
down €182,365 (-80.4%), from €226,943 to €44,579
Income statement
- Goods and materials +€917,883
up €917,883 (+3.5%), from €25.9m to €26.8m
of which Purchases: +€863,181
- Turnover +€772,346
up €772,346 (+2.5%), from €30.8m to €31.6m
From the 2023 result to the 2024 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 2023
€296,581
Turnover
+€772,346
Other operating income
+€122,716
Goods and materials
-€917,883
Services and other goods
-€173,216
Staff costs
-€146,360
Depreciation
-€31,455
Write-downs
+€142,205
Other operating charges
+€33,392
Other operating items
-€24,374
Financial income
+€492
Financial charges
-€7,180
Taxes
+€9,481
Result 2024
€76,745
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€579,445
Investment
-€440,964
Financing
+€7,318
Cash 2023
€1.1m
From operations (derived)
+€579,445
Net result for the year
+€76,745
Depreciation
+€123,457
Stocks and contracts
+€8,486
Receivables within one year
+€686,939
Deferred charges and accrued income
-€2,895
Trade debts
-€194,875
Tax, wage and social debts
+€63,952
Other debts
-€182,365
Investment (derived)
-€440,964
Investment in fixed assets (net)
-€440,964
Financing
+€7,318
Debts after one year
+€61,065
Current portion of long-term debt
-€9,502
Contributions, distributions and other
-€44,245
Cash 2024
€1.3m
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,388,799 | €7,159,575 | -€229,224 | -3.1% |
| Fixed assets | 21/28 | €322,901 | €640,408 | +€317,507 | +98.3% |
| Intangible fixed assets | 21 | - | €44,200 | +€44,200 | |
| Tangible fixed assets | 22/27 | €321,554 | €594,861 | +€273,307 | +85.0% |
| Plant, machinery and equipment | 23 | €126,317 | €225,529 | +€99,212 | +78.5% |
| Furniture and vehicles | 24 | €88,437 | €125,728 | +€37,290 | +42.2% |
| Leasing and similar rights | 25 | €105,740 | €214,755 | +€109,015 | +103.1% |
| Other tangible fixed assets | 26 | €1,060 | €1,060 | = | 0.0% |
| Assets under construction and advance payments | 27 | - | €27,790 | +€27,790 | |
| Financial fixed assets | 28 | €1,347 | €1,347 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,347 | €1,347 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,347 | €1,347 | = | 0.0% |
| Current assets | 29/58 | €7,065,898 | €6,519,167 | -€546,731 | -7.7% |
| Stocks and contracts in progress | 3 | €523,400 | €514,914 | -€8,486 | -1.6% |
| Stocks | 30/36 | €523,400 | €514,914 | -€8,486 | -1.6% |
| Goods purchased for resale | 34 | €523,400 | €514,914 | -€8,486 | -1.6% |
| Amounts receivable within one year | 40/41 | €5,392,789 | €4,705,850 | -€686,939 | -12.7% |
| Trade receivables | 40 | €4,666,740 | €4,301,310 | -€365,430 | -7.8% |
| Other amounts receivable | 41 | €726,049 | €404,540 | -€321,509 | -44.3% |
| Cash at bank and in hand | 54/58 | €1,112,295 | €1,258,093 | +€145,798 | +13.1% |
| Deferred charges and accrued income | 490/1 | €37,414 | €40,309 | +€2,895 | +7.7% |
| Total equity and liabilities | 10/49 | €7,388,799 | €7,159,575 | -€229,224 | -3.1% |
| Equity | 10/15 | €2,631,985 | €2,664,485 | +€32,500 | +1.2% |
| Contributions | 10/11 | €151,803 | €151,803 | = | 0.0% |
| Capital | 10 | €151,803 | €151,803 | = | 0.0% |
| Issued capital | 100 | €151,803 | €151,803 | = | 0.0% |
| Reserves | 13 | €2,480,181 | €2,512,681 | +€32,500 | +1.3% |
| Non-distributable reserves | 130/1 | €15,180 | €15,180 | = | 0.0% |
| Legal reserve | 130 | €15,180 | €15,180 | = | 0.0% |
| Tax-exempt reserves | 132 | €320,553 | €4,803 | -€315,750 | -98.5% |
| Distributable reserves | 133 | €2,144,449 | €2,492,699 | +€348,250 | +16.2% |
| Amounts payable | 17/49 | €4,756,814 | €4,495,090 | -€261,724 | -5.5% |
| Amounts payable after more than one year | 17 | €108,782 | €169,846 | +€61,065 | +56.1% |
| Financial debts | 170/4 | €108,782 | €169,846 | +€61,065 | +56.1% |
| Leasing and similar obligations | 172 | €77,492 | €169,846 | +€92,355 | +119.2% |
| Credit institutions | 173 | €31,290 | - | -€31,290 | |
| Amounts payable within one year | 42/48 | €4,647,994 | €4,325,205 | -€322,789 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €88,801 | €79,299 | -€9,502 | -10.7% |
| Trade debts | 44 | €4,094,547 | €3,899,672 | -€194,875 | -4.8% |
| Suppliers | 440/4 | €4,094,547 | €3,899,672 | -€194,875 | -4.8% |
| Taxes, remuneration and social security | 45 | €237,702 | €301,655 | +€63,952 | +26.9% |
| Taxes | 450/3 | €122,062 | €138,430 | +€16,368 | +13.4% |
| Remuneration and social security | 454/9 | €115,641 | €163,225 | +€47,584 | +41.1% |
| Other amounts payable | 47/48 | €226,943 | €44,579 | -€182,365 | -80.4% |
| Accrued charges and deferred income | 492/3 | €39 | €39 | = | 0.0% |
| Operating income | 70/76A | €31,135,120 | €32,013,233 | +€878,113 | +2.8% |
| Turnover | 70 | €30,821,449 | €31,593,795 | +€772,346 | +2.5% |
| Other operating income | 74 | €296,723 | €419,438 | +€122,716 | +41.4% |
| Non-recurring operating income | 76A | €16,949 | - | -€16,949 | |
| Operating charges | 60/66A | €30,774,271 | €31,875,013 | +€1.1m | +3.6% |
| Goods for resale, raw materials and consumables | 60 | €25,916,026 | €26,833,910 | +€917,883 | +3.5% |
| Purchases | 600/8 | €25,962,243 | €26,825,424 | +€863,181 | +3.3% |
| Change in stocks: decrease (increase) | 609 | -€46,217 | €8,486 | +€54,702 | |
| Services and other goods | 61 | €3,527,136 | €3,700,351 | +€173,216 | +4.9% |
| Remuneration, social security and pensions | 62 | €987,335 | €1,133,694 | +€146,360 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,002 | €123,457 | +€31,455 | +34.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €140,999 | -€1,205 | -€142,205 | |
| Other operating charges | 640/8 | €110,773 | €77,381 | -€33,392 | -30.1% |
| Non-recurring operating charges | 66A | - | €7,425 | +€7,425 | |
| Operating profit (loss) | 9901 | €360,849 | €138,220 | -€222,630 | -61.7% |
| Financial income | 75/76B | €14,762 | €15,254 | +€492 | +3.3% |
| Recurring financial income | 75 | €14,762 | €15,254 | +€492 | +3.3% |
| Income from current assets | 751 | €193 | €1,003 | +€810 | +419.7% |
| Other financial income | 752/9 | €14,569 | €14,252 | -€318 | -2.2% |
| Financial charges | 65/66B | €17,563 | €24,743 | +€7,180 | +40.9% |
| Recurring financial charges | 65 | €17,563 | €24,743 | +€7,180 | +40.9% |
| Debt charges | 650 | €9,909 | €14,606 | +€4,697 | +47.4% |
| Other financial charges | 652/9 | €7,655 | €10,137 | +€2,483 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | €358,049 | €128,731 | -€229,318 | -64.0% |
| Income taxes | 67/77 | €61,467 | €51,986 | -€9,481 | -15.4% |
| Taxes | 670/3 | €61,467 | €51,986 | -€9,481 | -15.4% |
| Profit (loss) for the period | 9904 | €296,581 | €76,745 | -€219,836 | -74.1% |
| Transfer from tax-exempt reserves | 789 | - | €315,750 | +€315,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €296,581 | €392,495 | +€95,914 | +32.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.