DELI BRASSCHAAT: 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 BRASSCHAAT
Largest movements
- Tangible fixed assets -€32,036
down €32,036 (-19.8%), from €161,544 to €129,508
of which Other tangible fixed assets: -€24,740
- Cash -€6,813
down €6,813 (-18.6%), from €36,654 to €29,840
mainly Debts after one year (-€23,325) and Other debts (-€22,908)
- Receivables within one year +€2,882
up €2,882 (+306%), from €942 to €3,823
of which Trade receivables: +€1,451
- Debts after one year -€23,325
down €23,325 (-17.9%), from €130,007 to €106,682
- Other debts -€22,908
down €22,908 (-94.7%), from €24,186 to €1,278
- Reserves +€5,522
up €5,522 (+25.8%), from €21,425 to €26,946
- Staff costs -€10,862
down €10,862 (-32.5%), from €33,383 to €22,521
- Gross operating margin -€5,655
down €5,655 (-7.5%), from €75,200 to €69,545
- Taxes +€1,608
new in 2026: €1,608
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.
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.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €210,338 | €174,259 | -€36,079 | -17.2% |
| Fixed assets | 21/28 | €169,844 | €137,808 | -€32,036 | -18.9% |
| Tangible fixed assets | 22/27 | €161,544 | €129,508 | -€32,036 | -19.8% |
| Plant, machinery and equipment | 23 | €15,882 | €8,585 | -€7,297 | -45.9% |
| Other tangible fixed assets | 26 | €145,662 | €120,923 | -€24,740 | -17.0% |
| Financial fixed assets | 28 | €8,300 | €8,300 | = | 0.0% |
| Current assets | 29/58 | €40,494 | €36,451 | -€4,043 | -10.0% |
| Stocks and contracts in progress | 3 | €2,576 | €2,459 | -€118 | -4.6% |
| Stocks | 30/36 | €2,576 | €2,459 | -€118 | -4.6% |
| Amounts receivable within one year | 40/41 | €942 | €3,823 | +€2,882 | +306% |
| Trade receivables | 40 | €572 | €2,024 | +€1,451 | +254% |
| Other amounts receivable | 41 | €369 | €1,799 | +€1,430 | +388% |
| Cash at bank and in hand | 54/58 | €36,654 | €29,840 | -€6,813 | -18.6% |
| Deferred charges and accrued income | 490/1 | €322 | €329 | +€6 | +2.0% |
| Total equity and liabilities | 10/49 | €210,338 | €174,259 | -€36,079 | -17.2% |
| Equity | 10/15 | €26,425 | €31,946 | +€5,522 | +20.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,425 | €26,946 | +€5,522 | +25.8% |
| Distributable reserves | 133 | €21,425 | €26,946 | +€5,522 | +25.8% |
| Amounts payable | 17/49 | €183,913 | €142,313 | -€41,601 | -22.6% |
| Amounts payable after more than one year | 17 | €130,007 | €106,682 | -€23,325 | -17.9% |
| Financial debts | 170/4 | €130,007 | €106,682 | -€23,325 | -17.9% |
| Amounts payable within one year | 42/48 | €53,906 | €35,631 | -€18,276 | -33.9% |
| Current portion of amounts payable after more than one year | 42 | €22,873 | €23,325 | +€452 | +2.0% |
| Trade debts | 44 | €5,524 | €7,606 | +€2,082 | +37.7% |
| Suppliers | 440/4 | €5,524 | €7,606 | +€2,082 | +37.7% |
| Taxes, remuneration and social security | 45 | €1,323 | €3,422 | +€2,099 | +159% |
| Taxes | 450/3 | - | €1,608 | +€1,608 | |
| Remuneration and social security | 454/9 | €1,323 | €1,814 | +€490 | +37.1% |
| Other amounts payable | 47/48 | €24,186 | €1,278 | -€22,908 | -94.7% |
| Remuneration, social security and pensions | 62 | €33,383 | €22,521 | -€10,862 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,726 | €32,790 | +€64 | +0.2% |
| Other operating charges | 640/8 | €2,162 | €2,229 | +€66 | +3.1% |
| Gross operating margin | 9900 | €75,200 | €69,545 | -€5,655 | -7.5% |
| Operating profit (loss) | 9901 | €6,928 | €12,005 | +€5,077 | +73.3% |
| Financial charges | 65/66B | €5,281 | €4,875 | -€406 | -7.7% |
| Recurring financial charges | 65 | €5,281 | €4,875 | -€406 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €1,648 | €7,130 | +€5,482 | +333% |
| Income taxes | 67/77 | - | €1,608 | +€1,608 | |
| Profit (loss) for the period | 9904 | €1,648 | €5,522 | +€3,874 | +235% |
| Profit (loss) for the period to be appropriated | 9905 | €1,648 | €5,522 | +€3,874 | +235% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.