DELI ABDIJ: 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 ABDIJ
Largest movements
- Tangible fixed assets +€94,904
up €94,904 (+263%), from €36,126 to €131,031
of which Other tangible fixed assets: +€97,241
- Receivables within one year +€29,130
up €29,130 (+33.0%), from €88,170 to €117,300
of which Trade receivables: +€22,451
- Cash +€3,576
up €3,576 (+19.5%), from €18,369 to €21,945
mainly Debts after one year (+€77,595) and Net result for the year (+€37,374)
- Debts after one year +€77,595
new in 2025: €77,595
- Profit (loss) carried forward +€37,374
up €37,374 (+63.5%), from €58,846 to €96,219
- Trade debts -€26,443
down €26,443 (-43.5%), from €60,857 to €34,414
- Tax, wage and social debts +€18,139
up €18,139 (+79.6%), from €22,799 to €40,938
of which Remuneration and social security: +€11,505
- Current portion of long-term debt +€15,567
new in 2025: €15,567
- Gross operating margin +€55,309
up €55,309 (+39.8%), from €139,068 to €194,377
- Staff costs +€10,008
up €10,008 (+9.4%), from €106,390 to €116,398
- Depreciation +€9,366
up €9,366 (+138%), from €6,796 to €16,163
- Taxes +€6,634
up €6,634 (+145%), from €4,582 to €11,215
- Financial charges +€5,536
up €5,536 (+103%), from €5,384 to €10,920
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 | €162,961 | €289,104 | +€126,143 | +77.4% |
| Fixed assets | 21/28 | €36,126 | €131,031 | +€94,904 | +263% |
| Tangible fixed assets | 22/27 | €36,126 | €131,031 | +€94,904 | +263% |
| Plant, machinery and equipment | 23 | €4,776 | €3,403 | -€1,374 | -28.8% |
| Furniture and vehicles | 24 | €2,787 | €1,824 | -€963 | -34.6% |
| Other tangible fixed assets | 26 | €28,563 | €125,804 | +€97,241 | +340% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €126,835 | €158,073 | +€31,239 | +24.6% |
| Amounts receivable after more than one year | 29 | €20,000 | €17,500 | -€2,500 | -12.5% |
| Other amounts receivable | 291 | €20,000 | €17,500 | -€2,500 | -12.5% |
| Amounts receivable within one year | 40/41 | €88,170 | €117,300 | +€29,130 | +33.0% |
| Trade receivables | 40 | €39,188 | €61,639 | +€22,451 | +57.3% |
| Other amounts receivable | 41 | €48,982 | €55,661 | +€6,679 | +13.6% |
| Cash at bank and in hand | 54/58 | €18,369 | €21,945 | +€3,576 | +19.5% |
| Deferred charges and accrued income | 490/1 | €295 | €1,328 | +€1,032 | +349% |
| Total equity and liabilities | 10/49 | €162,961 | €289,104 | +€126,143 | +77.4% |
| Equity | 10/15 | €79,305 | €116,678 | +€37,374 | +47.1% |
| Contributions | 10/11 | €18,599 | €18,599 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,846 | €96,219 | +€37,374 | +63.5% |
| Amounts payable | 17/49 | €83,656 | €172,426 | +€88,770 | +106% |
| Amounts payable after more than one year | 17 | - | €77,595 | +€77,595 | |
| Financial debts | 170/4 | - | €77,595 | +€77,595 | |
| Amounts payable within one year | 42/48 | €83,656 | €94,831 | +€11,175 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | - | €15,567 | +€15,567 | |
| Financial debts | 43 | - | €3,912 | +€3,912 | |
| Credit institutions | 430/8 | - | €3,912 | +€3,912 | |
| Trade debts | 44 | €60,857 | €34,414 | -€26,443 | -43.5% |
| Suppliers | 440/4 | €60,857 | €34,414 | -€26,443 | -43.5% |
| Taxes, remuneration and social security | 45 | €22,799 | €40,938 | +€18,139 | +79.6% |
| Taxes | 450/3 | €4,582 | €11,215 | +€6,634 | +145% |
| Remuneration and social security | 454/9 | €18,218 | €29,722 | +€11,505 | +63.2% |
| Remuneration, social security and pensions | 62 | €106,390 | €116,398 | +€10,008 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,796 | €16,163 | +€9,366 | +138% |
| Other operating charges | 640/8 | €427 | €2,311 | +€1,884 | +442% |
| Gross operating margin | 9900 | €139,068 | €194,377 | +€55,309 | +39.8% |
| Operating profit (loss) | 9901 | €25,455 | €59,505 | +€34,050 | +134% |
| Financial income | 75/76B | €2 | €4 | +€2 | +102% |
| Recurring financial income | 75 | €2 | €4 | +€2 | +102% |
| Financial charges | 65/66B | €5,384 | €10,920 | +€5,536 | +103% |
| Recurring financial charges | 65 | €5,384 | €10,920 | +€5,536 | +103% |
| Profit (loss) for the period before taxes | 9903 | €20,073 | €48,589 | +€28,516 | +142% |
| Income taxes | 67/77 | €4,582 | €11,215 | +€6,634 | +145% |
| Profit (loss) for the period | 9904 | €15,491 | €37,374 | +€21,882 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €15,491 | €37,374 | +€21,882 | +141% |
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.