DELI AARSCHOT: 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.
DELI AARSCHOT
Largest movements
- Cash -€16,991
down €16,991 (-15.6%), from €108,793 to €91,802
mainly Trade debts (-€41,823) and Debts after one year (-€5,253)
- Receivables within one year -€8,839
down €8,839 (-3.3%), from €267,650 to €258,811
of which Other amounts receivable: -€22,980
- Tangible fixed assets -€5,243
down €5,243 (-20.9%), from €25,069 to €19,826
of which Plant, machinery and equipment: -€3,608
- Trade debts -€41,823
down €41,823 (-17.1%), from €244,475 to €202,652
- Tax, wage and social debts +€12,593
up €12,593 (+55.8%), from €22,570 to €35,164
of which Taxes: +€8,830
- Debts after one year -€5,253
down €5,253 (-46.8%), from €11,224 to €5,971
- Gross operating margin +€42,296
up €42,296 (+27.8%), from €152,053 to €194,349
- Staff costs +€38,893
up €38,893 (+31.4%), from €123,728 to €162,621
- Depreciation -€4,776
down €4,776 (-41.4%), from €11,522 to €6,747
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €404,640 | €372,240 | -€32,400 | -8.0% |
| Fixed assets | 21/28 | €25,901 | €20,658 | -€5,243 | -20.2% |
| Tangible fixed assets | 22/27 | €25,069 | €19,826 | -€5,243 | -20.9% |
| Plant, machinery and equipment | 23 | €18,056 | €14,449 | -€3,608 | -20.0% |
| Other tangible fixed assets | 26 | €7,013 | €5,378 | -€1,635 | -23.3% |
| Financial fixed assets | 28 | €832 | €832 | = | 0.0% |
| Current assets | 29/58 | €378,739 | €351,582 | -€27,157 | -7.2% |
| Stocks and contracts in progress | 3 | €1,650 | €559 | -€1,090 | -66.1% |
| Stocks | 30/36 | €1,650 | €559 | -€1,090 | -66.1% |
| Amounts receivable within one year | 40/41 | €267,650 | €258,811 | -€8,839 | -3.3% |
| Trade receivables | 40 | €59,379 | €73,520 | +€14,141 | +23.8% |
| Other amounts receivable | 41 | €208,271 | €185,291 | -€22,980 | -11.0% |
| Cash at bank and in hand | 54/58 | €108,793 | €91,802 | -€16,991 | -15.6% |
| Deferred charges and accrued income | 490/1 | €646 | €410 | -€237 | -36.6% |
| Total equity and liabilities | 10/49 | €404,640 | €372,240 | -€32,400 | -8.0% |
| Equity | 10/15 | €104,465 | €108,039 | +€3,574 | +3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,005 | €87,579 | +€3,574 | +4.3% |
| Amounts payable | 17/49 | €300,175 | €264,201 | -€35,974 | -12.0% |
| Amounts payable after more than one year | 17 | €11,224 | €5,971 | -€5,253 | -46.8% |
| Financial debts | 170/4 | €11,224 | €5,971 | -€5,253 | -46.8% |
| Amounts payable within one year | 42/48 | €288,950 | €258,230 | -€30,721 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €7,415 | €5,253 | -€2,162 | -29.2% |
| Trade debts | 44 | €244,475 | €202,652 | -€41,823 | -17.1% |
| Suppliers | 440/4 | €244,475 | €202,652 | -€41,823 | -17.1% |
| Advances received on contracts in progress | 46 | €345 | €345 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €22,570 | €35,164 | +€12,593 | +55.8% |
| Taxes | 450/3 | €5,715 | €14,545 | +€8,830 | +155% |
| Remuneration and social security | 454/9 | €16,855 | €20,618 | +€3,763 | +22.3% |
| Other amounts payable | 47/48 | €14,146 | €14,816 | +€671 | +4.7% |
| Remuneration, social security and pensions | 62 | €123,728 | €162,621 | +€38,893 | +31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,522 | €6,747 | -€4,776 | -41.4% |
| Other operating charges | 640/8 | €1,344 | €1,745 | +€401 | +29.9% |
| Non-recurring operating charges | 66A | - | €4,600 | +€4,600 | |
| Gross operating margin | 9900 | €152,053 | €194,349 | +€42,296 | +27.8% |
| Operating profit (loss) | 9901 | €15,460 | €18,637 | +€3,177 | +20.6% |
| Financial income | 75/76B | €2,266 | €2,312 | +€45 | +2.0% |
| Recurring financial income | 75 | €2,266 | €2,312 | +€45 | +2.0% |
| Financial charges | 65/66B | €14,528 | €13,883 | -€645 | -4.4% |
| Recurring financial charges | 65 | €14,528 | €13,883 | -€645 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €3,198 | €7,065 | +€3,867 | +121% |
| Income taxes | 67/77 | €1,943 | €3,492 | +€1,549 | +79.7% |
| Profit (loss) for the period | 9904 | €1,255 | €3,574 | +€2,318 | +185% |
| Profit (loss) for the period to be appropriated | 9905 | €1,255 | €3,574 | +€2,318 | +185% |
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 30 October 2026 via checked.be.