DELI - DECO: 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.
What changed
DELI - DECO
NACE 47.271, Retail trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€19,080
2024 · -€14,984-€4,096
Equity
€235,444
2024 · €256,241-€20,798
Cash
€100,276
2024 · €115,992-€15,715
Balance sheet total
€380,816
2024 · €403,397-€22,581
Largest movements
Assets
- Cash -€15,715
down €15,715 (-13.5%), from €115,992 to €100,276
mainly Net result for the year (-€19,080) and Debts after one year (-€5,696)
- Tangible fixed assets -€10,588
down €10,588 (-5.0%), from €213,539 to €202,951
of which Land and buildings: -€8,120
Equity and liabilities
- Reserves -€21,200
down €21,200 (-9.0%), from €235,695 to €214,495
of which Distributable reserves: -€19,000
- Debts after one year -€5,696
down €5,696 (-29.2%), from €19,534 to €13,838
Income statement
- Gross operating margin -€4,587
down €4,587, from €564 to -€4,023
- Depreciation +€2,000
up €2,000 (+16.1%), from €12,430 to €14,430
- Financial income +€1,935
up €1,935 (+235%), from €823 to €2,758
- Taxes -€494
down €494, from €247 to -€247
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.
Result 2024
-€14,984
Gross operating margin
-€4,587
Depreciation
-€2,000
Other operating charges
+€30
Financial income
+€1,935
Financial charges
+€33
Taxes
+€494
Result 2025
-€19,080
raises the resultlowers the result
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.
From operations
-€4,721
Investment
-€3,841
Financing
-€7,153
Cash 2024
€115,992
From operations (derived)
-€4,721
Net result for the year
-€19,080
Depreciation
+€14,430
Stocks and contracts
-€7
Receivables within one year
-€3,142
Deferred charges and accrued income
-€573
Provisions
-€733
Trade debts
+€2,110
Tax, wage and social debts
-€422
Other debts
+€3,287
Accrued charges and deferred income
-€590
Investment (derived)
-€3,841
Investment in fixed assets (net)
-€3,841
Financing
-€7,153
Debts after one year
-€5,696
Current portion of long-term debt
+€261
Contributions, distributions and other
-€1,718
Cash 2025
€100,276
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €403,397 | €380,816 | -€22,581 | -5.6% |
| Fixed assets | 21/28 | €213,539 | €202,951 | -€10,588 | -5.0% |
| Tangible fixed assets | 22/27 | €213,539 | €202,951 | -€10,588 | -5.0% |
| Land and buildings | 22 | €187,992 | €179,872 | -€8,120 | -4.3% |
| Plant, machinery and equipment | 23 | - | €3,679 | +€3,679 | |
| Furniture and vehicles | 24 | €580 | €208 | -€372 | -64.2% |
| Leasing and similar rights | 25 | €24,968 | €19,191 | -€5,776 | -23.1% |
| Current assets | 29/58 | €189,858 | €177,865 | -€11,993 | -6.3% |
| Stocks and contracts in progress | 3 | €67,108 | €67,115 | +€7 | 0.0% |
| Stocks | 30/36 | €67,108 | €67,115 | +€7 | 0.0% |
| Amounts receivable within one year | 40/41 | €4,799 | €7,942 | +€3,142 | +65.5% |
| Trade receivables | 40 | €4,799 | €7,115 | +€2,316 | +48.3% |
| Other amounts receivable | 41 | - | €827 | +€827 | |
| Cash at bank and in hand | 54/58 | €115,992 | €100,276 | -€15,715 | -13.5% |
| Deferred charges and accrued income | 490/1 | €1,959 | €2,532 | +€573 | +29.3% |
| Total equity and liabilities | 10/49 | €403,397 | €380,816 | -€22,581 | -5.6% |
| Equity | 10/15 | €256,241 | €235,444 | -€20,798 | -8.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €235,695 | €214,495 | -€21,200 | -9.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €87,695 | €85,495 | -€2,200 | -2.5% |
| Distributable reserves | 133 | €143,000 | €124,000 | -€19,000 | -13.3% |
| Profit (loss) carried forward | 14 | €546 | €948 | +€402 | +73.7% |
| Provisions and deferred taxes | 16 | €116,395 | €115,662 | -€733 | -0.6% |
| Provisions for liabilities and charges | 160/5 | €93,675 | €93,675 | = | 0.0% |
| Major repairs and maintenance | 162 | €93,675 | €93,675 | = | 0.0% |
| Deferred taxes | 168 | €22,720 | €21,987 | -€733 | -3.2% |
| Amounts payable | 17/49 | €30,761 | €29,711 | -€1,050 | -3.4% |
| Amounts payable after more than one year | 17 | €19,534 | €13,838 | -€5,696 | -29.2% |
| Financial debts | 170/4 | €19,534 | €13,838 | -€5,696 | -29.2% |
| Amounts payable within one year | 42/48 | €10,636 | €15,873 | +€5,237 | +49.2% |
| Current portion of amounts payable after more than one year | 42 | €5,435 | €5,696 | +€261 | +4.8% |
| Trade debts | 44 | €1,471 | €3,581 | +€2,110 | +143% |
| Suppliers | 440/4 | €1,471 | €3,581 | +€2,110 | +143% |
| Taxes, remuneration and social security | 45 | €968 | €546 | -€422 | -43.6% |
| Taxes | 450/3 | €968 | €546 | -€422 | -43.6% |
| Other amounts payable | 47/48 | €2,763 | €6,050 | +€3,287 | +119% |
| Accrued charges and deferred income | 492/3 | €590 | - | -€590 | |
| Non-recurring operating income | 76A | €4,793 | - | -€4,793 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,430 | €14,430 | +€2,000 | +16.1% |
| Other operating charges | 640/8 | €3,137 | €3,107 | -€30 | -1.0% |
| Gross operating margin | 9900 | €564 | -€4,023 | -€4,587 | |
| Operating profit (loss) | 9901 | -€15,003 | -€21,561 | -€6,557 | -43.7% |
| Financial income | 75/76B | €823 | €2,758 | +€1,935 | +235% |
| Recurring financial income | 75 | €823 | €2,758 | +€1,935 | +235% |
| Financial charges | 65/66B | €1,290 | €1,257 | -€33 | -2.6% |
| Recurring financial charges | 65 | €1,290 | €1,257 | -€33 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | -€15,471 | -€20,060 | -€4,589 | -29.7% |
| Transfer from deferred taxes | 780 | €733 | €733 | = | 0.0% |
| Income taxes | 67/77 | €247 | -€247 | -€494 | |
| Profit (loss) for the period | 9904 | -€14,984 | -€19,080 | -€4,096 | -27.3% |
| Transfer from tax-exempt reserves | 789 | €2,200 | €2,200 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,784 | -€16,880 | -€4,096 | -32.0% |
Source: filed annual accounts (NBB), financial years ended 30 March 2024 and 30 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.