DELI-CIEUSE: 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-CIEUSE
Largest movements
- Receivables within one year +€10,857
up €10,857 (+280%), from €3,872 to €14,729
of which Trade receivables: +€11,949
- Tangible fixed assets -€1,909
down €1,909 (-50.0%), from €3,818 to €1,909
- Cash +€1,108
up €1,108 (+644%), from €172 to €1,280
mainly Debts within one year (+€12,559) and Depreciation (+€1,909)
- Debts within one year +€12,559
up €12,559 (+40.3%), from €31,137 to €43,696
of which Other debts: +€30,061
- Equity -€2,503
down €2,503 (-10.8%), from -€23,275 to -€25,778
of which Contributions: -€19,000
- Gross operating margin +€23,926
up €23,926, from -€20,354 to €3,572
- Other operating charges +€4,142
new in 2021: €4,142
- Depreciation -€999
down €999 (-34.4%), from €2,908 to €1,909
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,862 | €17,918 | +€10,056 | +128% |
| Fixed assets | 21/28 | €3,818 | €1,909 | -€1,909 | -50.0% |
| Tangible fixed assets | 22/27 | €3,818 | €1,909 | -€1,909 | -50.0% |
| Furniture and vehicles | 24 | - | €1,909 | +€1,909 | |
| Current assets | 29/58 | €4,044 | €16,009 | +€11,965 | +296% |
| Amounts receivable within one year | 40/41 | €3,872 | €14,729 | +€10,857 | +280% |
| Trade receivables | 40 | - | €11,949 | +€11,949 | |
| Other amounts receivable | 41 | - | €2,780 | +€2,780 | |
| Cash at bank and in hand | 54/58 | €172 | €1,280 | +€1,108 | +644% |
| Total equity and liabilities | 10/49 | €7,862 | €17,918 | +€10,056 | +128% |
| Equity | 10/15 | -€23,275 | -€25,778 | -€2,503 | -10.8% |
| Contributions | 10/11 | €19,000 | - | -€19,000 | |
| Issued capital | 100 | - | €19,000 | +€19,000 | |
| Uncalled capital | 101 | - | €19,000 | +€19,000 | |
| Profit (loss) carried forward | 14 | -€23,275 | -€25,778 | -€2,503 | -10.8% |
| Amounts payable | 17/49 | €31,137 | €43,696 | +€12,559 | +40.3% |
| Amounts payable within one year | 42/48 | €31,137 | €43,696 | +€12,559 | +40.3% |
| Trade debts | 44 | €5,605 | €13,635 | +€8,030 | +143% |
| Suppliers | 440/4 | - | €13,635 | +€13,635 | |
| Other amounts payable | 47/48 | - | €30,061 | +€30,061 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,908 | €1,909 | -€999 | -34.4% |
| Other operating charges | 640/8 | - | €4,142 | +€4,142 | |
| Gross operating margin | 9900 | -€20,354 | €3,572 | +€23,926 | |
| Operating profit (loss) | 9901 | -€23,262 | -€2,479 | +€20,783 | +89.3% |
| Financial charges | 65/66B | - | €24 | +€24 | |
| Recurring financial charges | 65 | €13 | €24 | +€11 | +84.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,275 | -€2,503 | +€20,772 | +89.2% |
| Profit (loss) for the period | 9904 | -€23,275 | -€2,503 | +€20,772 | +89.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,275 | -€2,503 | +€20,772 | +89.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.