DELI BERCHEM: what changed
DELI BERCHEM
Largest movements
- Cash +€14,485
up €14,485 (+34.0%), from €42,567 to €57,052
mainly Depreciation (+€11,895) and Net result for the year (+€9,471)
- Tangible fixed assets -€10,570
down €10,570 (-21.7%), from €48,704 to €38,133
of which Plant, machinery and equipment: -€8,271
- Stocks and contracts +€6,826
up €6,826 (+34.0%), from €20,058 to €26,884
- Profit (loss) carried forward +€9,471
up €9,471, from -€5,986 to €3,485
- Debts after one year -€6,377
down €6,377 (-40.3%), from €15,815 to €9,438
- Trade debts +€5,086
up €5,086 (+12.9%), from €39,535 to €44,622
- Tax, wage and social debts +€5,015
up €5,015 (+14.2%), from €35,355 to €40,370
of which Remuneration and social security: +€4,098
- Current portion of long-term debt -€3,564
down €3,564 (-35.9%), from €9,941 to €6,377
- Gross operating margin +€10,296
up €10,296 (+5.0%), from €205,339 to €215,635
- Depreciation -€9,852
down €9,852 (-45.3%), from €21,747 to €11,895
- Staff costs +€8,559
up €8,559 (+4.8%), from €179,650 to €188,208
- Financial charges -€3,045
down €3,045 (-46.0%), from €6,618 to €3,573
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,121 | €124,752 | +€9,631 | +8.4% |
| Fixed assets | 21/28 | €49,329 | €38,758 | -€10,570 | -21.4% |
| Tangible fixed assets | 22/27 | €48,704 | €38,133 | -€10,570 | -21.7% |
| Plant, machinery and equipment | 23 | €37,865 | €29,594 | -€8,271 | -21.8% |
| Furniture and vehicles | 24 | €2,358 | €1,689 | -€670 | -28.4% |
| Other tangible fixed assets | 26 | €8,481 | €6,851 | -€1,630 | -19.2% |
| Financial fixed assets | 28 | €625 | €625 | = | 0.0% |
| Current assets | 29/58 | €65,792 | €85,994 | +€20,202 | +30.7% |
| Stocks and contracts in progress | 3 | €20,058 | €26,884 | +€6,826 | +34.0% |
| Stocks | 30/36 | €20,058 | €26,884 | +€6,826 | +34.0% |
| Amounts receivable within one year | 40/41 | €2,474 | €1,358 | -€1,116 | -45.1% |
| Trade receivables | 40 | €532 | €325 | -€206 | -38.8% |
| Other amounts receivable | 41 | €1,942 | €1,033 | -€909 | -46.8% |
| Cash at bank and in hand | 54/58 | €42,567 | €57,052 | +€14,485 | +34.0% |
| Deferred charges and accrued income | 490/1 | €693 | €700 | +€6 | +0.9% |
| Total equity and liabilities | 10/49 | €115,121 | €124,752 | +€9,631 | +8.4% |
| Equity | 10/15 | €14,474 | €23,945 | +€9,471 | +65.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | -€5,986 | €3,485 | +€9,471 | |
| Amounts payable | 17/49 | €100,647 | €100,807 | +€160 | +0.2% |
| Amounts payable after more than one year | 17 | €15,815 | €9,438 | -€6,377 | -40.3% |
| Financial debts | 170/4 | €15,815 | €9,438 | -€6,377 | -40.3% |
| Amounts payable within one year | 42/48 | €84,832 | €91,369 | +€6,538 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €9,941 | €6,377 | -€3,564 | -35.9% |
| Trade debts | 44 | €39,535 | €44,622 | +€5,086 | +12.9% |
| Suppliers | 440/4 | €39,535 | €44,622 | +€5,086 | +12.9% |
| Taxes, remuneration and social security | 45 | €35,355 | €40,370 | +€5,015 | +14.2% |
| Taxes | 450/3 | €1,731 | €2,648 | +€917 | +53.0% |
| Remuneration and social security | 454/9 | €33,624 | €37,722 | +€4,098 | +12.2% |
| Remuneration, social security and pensions | 62 | €179,650 | €188,208 | +€8,559 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,747 | €11,895 | -€9,852 | -45.3% |
| Other operating charges | 640/8 | €3,779 | €2,501 | -€1,278 | -33.8% |
| Gross operating margin | 9900 | €205,339 | €215,635 | +€10,296 | +5.0% |
| Operating profit (loss) | 9901 | €164 | €13,031 | +€12,867 | +7,858% |
| Financial income | 75/76B | €3 | €13 | +€10 | +392% |
| Recurring financial income | 75 | €3 | €13 | +€10 | +392% |
| Financial charges | 65/66B | €6,618 | €3,573 | -€3,045 | -46.0% |
| Recurring financial charges | 65 | €6,618 | €3,573 | -€3,045 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,451 | €9,471 | +€15,922 | |
| Profit (loss) for the period | 9904 | -€6,451 | €9,471 | +€15,922 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,451 | €9,471 | +€15,922 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.