DELHIMMO 33: 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
DELHIMMO 33
NACE 56.111, Full-service restaurants
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
-€10,811
2025 · -€137,163+€126,352
Equity
€1.1m
2025 · €1.2m-€10,811
Cash
€1,736
2025 · €4,144-€2,408
Balance sheet total
€1.3m
2025 · €1.3m-€11,855
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Taxes -€138,590
no longer reported in 2026 (was €138,590)
- Gross operating margin -€35,414
down €35,414, from €25,817 to -€9,597
- Financial charges -€13,189
down €13,189 (-97.8%), from €13,489 to €300
- Staff costs -€12,125
down €12,125 (-99.3%), from €12,207 to €82
- Other operating charges -€4,267
down €4,267 (-96.0%), from €4,445 to €179
From the 2025 result to the 2026 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 2025
-€137,163
Gross operating margin
-€35,414
Staff costs
+€12,125
Depreciation
+€353
Other operating charges
+€4,267
Other operating items
+€162,088
Financial charges
+€13,189
Taxes
+€138,590
Deferred taxes and other
-€168,846
Result 2026
-€10,811
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€1,200
Investment
€0
Financing
-€1,208
Cash 2025
€4,144
From operations (derived)
-€1,200
Net result for the year
-€10,811
Depreciation
+€655
Receivables within one year
-€1,164
Deferred charges and accrued income
+€9,957
Trade debts
+€867
Tax, wage and social debts
-€1,052
Other debts
+€350
Financing
-€1,208
Current portion of long-term debt
-€1,208
Cash 2026
€1,736
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,349,838 | €1,337,983 | -€11,855 | -0.9% |
| Fixed assets | 21/28 | €1,055 | €400 | -€655 | -62.1% |
| Tangible fixed assets | 22/27 | €655 | - | -€655 | |
| Furniture and vehicles | 24 | €551 | - | -€551 | |
| Leasing and similar rights | 25 | €103 | - | -€103 | |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €1,348,783 | €1,337,583 | -€11,200 | -0.8% |
| Amounts receivable within one year | 40/41 | €1,330,683 | €1,331,847 | +€1,164 | +0.1% |
| Trade receivables | 40 | €3,170 | €3,401 | +€231 | +7.3% |
| Other amounts receivable | 41 | €1,327,513 | €1,328,446 | +€933 | +0.1% |
| Cash at bank and in hand | 54/58 | €4,144 | €1,736 | -€2,408 | -58.1% |
| Deferred charges and accrued income | 490/1 | €13,957 | €4,000 | -€9,957 | -71.3% |
| Total equity and liabilities | 10/49 | €1,349,838 | €1,337,983 | -€11,855 | -0.9% |
| Equity | 10/15 | €1,151,939 | €1,141,128 | -€10,811 | -0.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,083,739 | €1,072,928 | -€10,811 | -1.0% |
| Amounts payable | 17/49 | €197,898 | €196,855 | -€1,043 | -0.5% |
| Amounts payable within one year | 42/48 | €197,898 | €196,855 | -€1,043 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €1,208 | - | -€1,208 | |
| Trade debts | 44 | €24,227 | €25,094 | +€867 | +3.6% |
| Suppliers | 440/4 | €24,227 | €25,094 | +€867 | +3.6% |
| Taxes, remuneration and social security | 45 | €117,520 | €116,468 | -€1,052 | -0.9% |
| Taxes | 450/3 | €112,475 | €111,932 | -€543 | -0.5% |
| Remuneration and social security | 454/9 | €5,045 | €4,535 | -€509 | -10.1% |
| Other amounts payable | 47/48 | €54,943 | €55,293 | +€350 | +0.6% |
| Non-recurring operating income | 76A | €244 | - | -€244 | |
| Remuneration, social security and pensions | 62 | €12,207 | €82 | -€12,125 | -99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,007 | €655 | -€353 | -35.0% |
| Other operating charges | 640/8 | €4,445 | €179 | -€4,267 | -96.0% |
| Non-recurring operating charges | 66A | €162,088 | - | -€162,088 | |
| Gross operating margin | 9900 | €25,817 | -€9,597 | -€35,414 | |
| Operating profit (loss) | 9901 | -€153,931 | -€10,512 | +€143,419 | +93.2% |
| Financial charges | 65/66B | €13,489 | €300 | -€13,189 | -97.8% |
| Recurring financial charges | 65 | €13,489 | €300 | -€13,189 | -97.8% |
| Profit (loss) for the period before taxes | 9903 | -€167,419 | -€10,811 | +€156,608 | +93.5% |
| Transfer from deferred taxes | 780 | €168,846 | - | -€168,846 | |
| Income taxes | 67/77 | €138,590 | - | -€138,590 | |
| Profit (loss) for the period | 9904 | -€137,163 | -€10,811 | +€126,352 | +92.1% |
| Transfer from tax-exempt reserves | 789 | €506,538 | - | -€506,538 | |
| Profit (loss) for the period to be appropriated | 9905 | €369,375 | -€10,811 | -€380,187 |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.