DELI BRUUL: 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 BRUUL
Largest movements
- Tangible fixed assets -€29,060
down €29,060 (-12.6%), from €230,017 to €200,957
of which Other tangible fixed assets: -€20,256
- Cash +€9,631
up €9,631 (+8.7%), from €110,648 to €120,279
mainly Net result for the year (+€72,070) and Depreciation (+€31,386)
- Deferred charges and accrued income +€4,586
new in 2025: €4,586
- Other debts -€24,795
down €24,795 (-31.0%), from €80,110 to €55,315
- Debts after one year -€20,703
down €20,703 (-16.8%), from €122,914 to €102,211
- Profit (loss) carried forward +€17,070
up €17,070 (+54.5%), from €31,332 to €48,403
- Trade debts +€7,550
up €7,550 (+12.3%), from €61,203 to €68,753
- Tax, wage and social debts +€5,636
up €5,636 (+31.3%), from €18,010 to €23,645
of which Remuneration and social security: +€5,355
- Staff costs +€9,670
up €9,670 (+9.4%), from €103,417 to €113,087
- Financial charges -€8,102
down €8,102 (-42.1%), from €19,255 to €11,153
- Depreciation +€6,424
up €6,424 (+25.7%), from €24,962 to €31,386
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 | €353,898 | €339,481 | -€14,416 | -4.1% |
| Fixed assets | 21/28 | €230,284 | €201,224 | -€29,060 | -12.6% |
| Tangible fixed assets | 22/27 | €230,017 | €200,957 | -€29,060 | -12.6% |
| Plant, machinery and equipment | 23 | €42,219 | €35,497 | -€6,722 | -15.9% |
| Furniture and vehicles | 24 | €8,289 | €6,208 | -€2,082 | -25.1% |
| Other tangible fixed assets | 26 | €179,509 | €159,253 | -€20,256 | -11.3% |
| Financial fixed assets | 28 | €267 | €267 | = | 0.0% |
| Current assets | 29/58 | €123,614 | €138,257 | +€14,644 | +11.8% |
| Stocks and contracts in progress | 3 | €5,697 | €7,772 | +€2,075 | +36.4% |
| Stocks | 30/36 | €5,697 | €7,772 | +€2,075 | +36.4% |
| Amounts receivable within one year | 40/41 | €7,268 | €5,621 | -€1,648 | -22.7% |
| Trade receivables | 40 | €140 | €1,303 | +€1,162 | +830% |
| Other amounts receivable | 41 | €7,128 | €4,318 | -€2,810 | -39.4% |
| Cash at bank and in hand | 54/58 | €110,648 | €120,279 | +€9,631 | +8.7% |
| Deferred charges and accrued income | 490/1 | - | €4,586 | +€4,586 | |
| Total equity and liabilities | 10/49 | €353,898 | €339,481 | -€14,416 | -4.1% |
| Equity | 10/15 | €51,784 | €68,854 | +€17,070 | +33.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,332 | €48,403 | +€17,070 | +54.5% |
| Amounts payable | 17/49 | €302,114 | €270,627 | -€31,487 | -10.4% |
| Amounts payable after more than one year | 17 | €122,914 | €102,211 | -€20,703 | -16.8% |
| Financial debts | 170/4 | €122,914 | €102,211 | -€20,703 | -16.8% |
| Amounts payable within one year | 42/48 | €179,200 | €168,416 | -€10,784 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €19,877 | €20,703 | +€825 | +4.2% |
| Trade debts | 44 | €61,203 | €68,753 | +€7,550 | +12.3% |
| Suppliers | 440/4 | €61,203 | €68,753 | +€7,550 | +12.3% |
| Taxes, remuneration and social security | 45 | €18,010 | €23,645 | +€5,636 | +31.3% |
| Taxes | 450/3 | €3,109 | €3,390 | +€281 | +9.0% |
| Remuneration and social security | 454/9 | €14,901 | €20,256 | +€5,355 | +35.9% |
| Other amounts payable | 47/48 | €80,110 | €55,315 | -€24,795 | -31.0% |
| Remuneration, social security and pensions | 62 | €103,417 | €113,087 | +€9,670 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,962 | €31,386 | +€6,424 | +25.7% |
| Other operating charges | 640/8 | €2,228 | €1,313 | -€915 | -41.1% |
| Gross operating margin | 9900 | €232,323 | €230,279 | -€2,044 | -0.9% |
| Operating profit (loss) | 9901 | €101,715 | €84,492 | -€17,223 | -16.9% |
| Financial income | 75/76B | €147 | €110 | -€37 | -24.9% |
| Recurring financial income | 75 | €147 | €110 | -€37 | -24.9% |
| Financial charges | 65/66B | €19,255 | €11,153 | -€8,102 | -42.1% |
| Recurring financial charges | 65 | €19,255 | €11,153 | -€8,102 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €82,607 | €73,450 | -€9,157 | -11.1% |
| Income taxes | 67/77 | - | €1,380 | +€1,380 | |
| Profit (loss) for the period | 9904 | €82,607 | €72,070 | -€10,537 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €82,607 | €72,070 | -€10,537 | -12.8% |
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.