DELDIS: 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
DELDIS
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€39,440
2024 · €35,234+€4,206
Equity
€614,045
2024 · €574,604+€39,441
Cash
€65,338
2024 · €115,924-€50,586
Balance sheet total
€1.2m
2024 · €1.3m-€57,611
Largest movements
Assets
- Cash -€50,586
down €50,586 (-43.6%), from €115,924 to €65,338
mainly Debts after one year (-€80,371) and Accrued charges and deferred income (-€56,403)
- Receivables within one year -€18,561
down €18,561 (-26.8%), from €69,248 to €50,687
of which Other amounts receivable: -€17,694
- Stocks and contracts +€16,024
up €16,024 (+7.1%), from €225,342 to €241,366
Equity and liabilities
- Debts after one year -€80,371
down €80,371 (-20.3%), from €396,234 to €315,863
- Accrued charges and deferred income -€56,403
down €56,403 (-86.6%), from €65,135 to €8,732
- Reserves +€39,441
up €39,441 (+11.0%), from €359,171 to €398,612
of which Distributable reserves: +€39,441
- Trade debts +€32,656
up €32,656 (+80.5%), from €40,574 to €73,230
- Current portion of long-term debt -€18,678
down €18,678 (-18.8%), from €99,323 to €80,645
Income statement
- Turnover +€5.8m
new in 2025: €5.8m
- Purchases and services +€5.2m
new in 2025: €5.2m
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
€35,234
Gross operating margin
-€9,019
Staff costs
-€14,543
Depreciation
+€54,529
Other operating charges
-€16,281
Financial income
-€4,418
Financial charges
+€6,035
Taxes
-€12,096
Result 2025
€39,440
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
+€100,380
Investment
-€51,918
Financing
-€99,049
Cash 2024
€115,924
From operations (derived)
+€100,380
Net result for the year
+€39,440
Depreciation
+€47,150
Stocks and contracts
-€16,024
Receivables within one year
+€18,561
Deferred charges and accrued income
+€9,256
Trade debts
+€32,656
Tax, wage and social debts
+€10,860
Other debts
+€14,884
Accrued charges and deferred income
-€56,403
Investment (derived)
-€51,918
Investment in fixed assets (net)
-€51,918
Financing
-€99,049
Debts after one year
-€80,371
Current portion of long-term debt
-€18,678
Contributions, distributions and other
+€0
Cash 2025
€65,338
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,272,344 | €1,214,733 | -€57,611 | -4.5% |
| Formation expenses | 20 | €11,370 | €9,934 | -€1,436 | -12.6% |
| Fixed assets | 21/28 | €841,204 | €847,409 | +€6,205 | +0.7% |
| Intangible fixed assets | 21 | €15,234 | €14,715 | -€519 | -3.4% |
| Tangible fixed assets | 22/27 | €404,720 | €411,444 | +€6,724 | +1.7% |
| Land and buildings | 22 | €194,682 | €186,385 | -€8,297 | -4.3% |
| Plant, machinery and equipment | 23 | €153,587 | €165,861 | +€12,274 | +8.0% |
| Furniture and vehicles | 24 | €56,451 | €59,198 | +€2,747 | +4.9% |
| Financial fixed assets | 28 | €421,250 | €421,250 | = | 0.0% |
| Current assets | 29/58 | €419,770 | €357,391 | -€62,379 | -14.9% |
| Stocks and contracts in progress | 3 | €225,342 | €241,366 | +€16,024 | +7.1% |
| Stocks | 30/36 | €225,342 | €241,366 | +€16,024 | +7.1% |
| Amounts receivable within one year | 40/41 | €69,248 | €50,687 | -€18,561 | -26.8% |
| Trade receivables | 40 | €50,595 | €49,728 | -€867 | -1.7% |
| Other amounts receivable | 41 | €18,653 | €959 | -€17,694 | -94.9% |
| Cash at bank and in hand | 54/58 | €115,924 | €65,338 | -€50,586 | -43.6% |
| Deferred charges and accrued income | 490/1 | €9,256 | - | -€9,256 | |
| Total equity and liabilities | 10/49 | €1,272,344 | €1,214,733 | -€57,611 | -4.5% |
| Equity | 10/15 | €574,604 | €614,045 | +€39,441 | +6.9% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Outside capital | 11 | €75,000 | €75,000 | = | 0.0% |
| Other | 1109/19 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €359,171 | €398,612 | +€39,441 | +11.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | - | €7,500 | +€7,500 | |
| Reserves not available under the articles | 1311 | €7,500 | - | -€7,500 | |
| Distributable reserves | 133 | €351,671 | €391,112 | +€39,441 | +11.2% |
| Profit (loss) carried forward | 14 | €140,433 | €140,433 | -€0 | 0.0% |
| Amounts payable | 17/49 | €697,740 | €600,688 | -€97,052 | -13.9% |
| Amounts payable after more than one year | 17 | €396,234 | €315,863 | -€80,371 | -20.3% |
| Financial debts | 170/4 | €396,234 | €315,863 | -€80,371 | -20.3% |
| Amounts payable within one year | 42/48 | €236,371 | €276,093 | +€39,722 | +16.8% |
| Current portion of amounts payable after more than one year | 42 | €99,323 | €80,645 | -€18,678 | -18.8% |
| Trade debts | 44 | €40,574 | €73,230 | +€32,656 | +80.5% |
| Suppliers | 440/4 | €40,574 | €73,230 | +€32,656 | +80.5% |
| Taxes, remuneration and social security | 45 | €84,757 | €95,617 | +€10,860 | +12.8% |
| Taxes | 450/3 | €46,007 | €38,810 | -€7,197 | -15.6% |
| Remuneration and social security | 454/9 | €38,750 | €56,807 | +€18,057 | +46.6% |
| Other amounts payable | 47/48 | €11,717 | €26,601 | +€14,884 | +127.0% |
| Accrued charges and deferred income | 492/3 | €65,135 | €8,732 | -€56,403 | -86.6% |
| Turnover | 70 | - | €5,841,243 | +€5.8m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €5,204,898 | +€5.2m | |
| Remuneration, social security and pensions | 62 | €550,925 | €565,468 | +€14,543 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,679 | €47,150 | -€54,529 | -53.6% |
| Other operating charges | 640/8 | €1,500 | €17,781 | +€16,281 | +1085.4% |
| Gross operating margin | 9900 | €726,628 | €717,609 | -€9,019 | -1.2% |
| Operating profit (loss) | 9901 | €72,524 | €87,210 | +€14,686 | +20.2% |
| Financial income | 75/76B | €6,923 | €2,505 | -€4,418 | -63.8% |
| Recurring financial income | 75 | €6,923 | €2,505 | -€4,418 | -63.8% |
| Financial charges | 65/66B | €31,297 | €25,262 | -€6,035 | -19.3% |
| Recurring financial charges | 65 | €31,297 | €25,262 | -€6,035 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €48,150 | €64,452 | +€16,302 | +33.9% |
| Income taxes | 67/77 | €12,916 | €25,012 | +€12,096 | +93.7% |
| Profit (loss) for the period | 9904 | €35,234 | €39,440 | +€4,206 | +11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,234 | €39,440 | +€4,206 | +11.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.