DELI COUPE: 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 COUPE
Largest movements
- Receivables within one year +€351,123
up €351,123 (+21.4%), from €1.6m to €2.0m
of which Other amounts receivable: +€378,814
- Cash -€147,856
down €147,856 (-42.7%), from €346,252 to €198,396
mainly Receivables within one year (-€351,123) and Tax, wage and social debts (-€77)
- Profit (loss) carried forward +€198,976
up €198,976 (+63.5%), from -€313,136 to -€114,160
- Turnover +€1.1m
new in 2025: €1.1m
- Goods and materials +€876,036
new in 2025: €876,036
- Gross operating margin -€229,047
no longer reported in 2025 (was €229,047)
- Taxes +€28,911
up €28,911 (+78.1%), from €37,010 to €65,921
of which Taxes: +€66,224
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 | €2,033,401 | €2,236,667 | +€203,266 | +10.0% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €2,033,401 | €2,236,667 | +€203,266 | +10.0% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,637,545 | €1,988,668 | +€351,123 | +21.4% |
| Trade receivables | 40 | €171,612 | €143,921 | -€27,691 | -16.1% |
| Other amounts receivable | 41 | €1,465,934 | €1,844,747 | +€378,814 | +25.8% |
| Current investments | 50/53 | €49,603 | €49,603 | = | 0.0% |
| Other investments | 51/53 | - | €49,603 | +€49,603 | |
| Cash at bank and in hand | 54/58 | €346,252 | €198,396 | -€147,856 | -42.7% |
| Total equity and liabilities | 10/49 | €2,033,401 | €2,236,667 | +€203,266 | +10.0% |
| Equity | 10/15 | €1,940,064 | €2,139,040 | +€198,976 | +10.3% |
| Contributions | 10/11 | €2,247,000 | €2,247,000 | = | 0.0% |
| Capital | 10 | €2,247,000 | €2,247,000 | = | 0.0% |
| Issued capital | 100 | €2,247,000 | €2,247,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€313,136 | -€114,160 | +€198,976 | +63.5% |
| Amounts payable | 17/49 | €93,337 | €97,627 | +€4,290 | +4.6% |
| Amounts payable within one year | 42/48 | €93,337 | €97,627 | +€4,290 | +4.6% |
| Trade debts | 44 | €92,226 | €96,593 | +€4,367 | +4.7% |
| Suppliers | 440/4 | €92,226 | €96,593 | +€4,367 | +4.7% |
| Taxes, remuneration and social security | 45 | €1,111 | €1,034 | -€77 | -6.9% |
| Taxes | 450/3 | €1,111 | €1,034 | -€77 | -6.9% |
| Operating income | 70/76A | - | €1,086,436 | +€1.1m | |
| Turnover | 70 | - | €1,086,436 | +€1.1m | |
| Operating charges | 60/66A | - | €878,399 | +€878,399 | |
| Goods for resale, raw materials and consumables | 60 | - | €876,036 | +€876,036 | |
| Purchases | 600/8 | - | €876,036 | +€876,036 | |
| Services and other goods | 61 | - | €889 | +€889 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,389 | €0 | -€2,389 | -100% |
| Other operating charges | 640/8 | €1,348 | €1,474 | +€126 | +9.3% |
| Gross operating margin | 9900 | €229,047 | - | -€229,047 | |
| Operating profit (loss) | 9901 | €225,310 | €208,037 | -€17,273 | -7.7% |
| Financial income | 75/76B | €63,256 | €57,185 | -€6,070 | -9.6% |
| Recurring financial income | 75 | €63,256 | €57,185 | -€6,070 | -9.6% |
| Income from financial fixed assets | 750 | - | €1,703 | +€1,703 | |
| Income from current assets | 751 | - | €55,482 | +€55,482 | |
| Financial charges | 65/66B | €314 | €325 | +€11 | +3.6% |
| Recurring financial charges | 65 | €314 | €325 | +€11 | +3.6% |
| Debt charges | 650 | - | €325 | +€325 | |
| Profit (loss) for the period before taxes | 9903 | €288,252 | €264,897 | -€23,355 | -8.1% |
| Income taxes | 67/77 | €37,010 | €65,921 | +€28,911 | +78.1% |
| Taxes | 670/3 | - | €66,224 | +€66,224 | |
| Tax adjustments and reversals of tax provisions | 77 | - | €303 | +€303 | |
| Profit (loss) for the period | 9904 | €251,242 | €198,976 | -€52,266 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €251,242 | €198,976 | -€52,266 | -20.8% |
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 25 October 2026 via checked.be.