DELI DIEST: 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 DIEST
Largest movements
- Receivables within one year -€238,465
down €238,465 (-60.0%), from €397,682 to €159,217
of which Trade receivables: -€253,969
- Cash +€23,230
up €23,230 (+43.0%), from €54,069 to €77,299
mainly Receivables within one year (+€238,465) and Net result for the year (+€17,774)
- Trade debts -€239,678
down €239,678 (-60.4%), from €396,873 to €157,196
- Profit (loss) carried forward +€17,774
up €17,774 (+150%), from €11,823 to €29,596
- Tax, wage and social debts +€11,071
up €11,071 (+34.9%), from €31,721 to €42,792
of which Remuneration and social security: +€14,275
- Gross operating margin +€13,433
up €13,433 (+7.9%), from €169,546 to €182,979
- Staff costs +€9,999
up €9,999 (+8.0%), from €125,730 to €135,729
- Financial charges -€7,815
down €7,815 (-38.4%), from €20,362 to €12,547
- Taxes +€4,200
up €4,200 (+72.9%), from €5,761 to €9,961
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €473,142 | €262,306 | -€210,836 | -44.6% |
| Fixed assets | 21/28 | €18,555 | €20,171 | +€1,616 | +8.7% |
| Tangible fixed assets | 22/27 | €17,052 | €18,669 | +€1,616 | +9.5% |
| Plant, machinery and equipment | 23 | €7,212 | €13,214 | +€6,002 | +83.2% |
| Furniture and vehicles | 24 | €7,114 | €3,458 | -€3,657 | -51.4% |
| Other tangible fixed assets | 26 | €2,726 | €1,997 | -€729 | -26.7% |
| Financial fixed assets | 28 | €1,503 | €1,503 | = | 0.0% |
| Current assets | 29/58 | €454,587 | €242,135 | -€212,453 | -46.7% |
| Stocks and contracts in progress | 3 | €2,137 | €5,233 | +€3,096 | +145% |
| Stocks | 30/36 | €2,137 | €5,233 | +€3,096 | +145% |
| Amounts receivable within one year | 40/41 | €397,682 | €159,217 | -€238,465 | -60.0% |
| Trade receivables | 40 | €300,876 | €46,907 | -€253,969 | -84.4% |
| Other amounts receivable | 41 | €96,806 | €112,310 | +€15,504 | +16.0% |
| Cash at bank and in hand | 54/58 | €54,069 | €77,299 | +€23,230 | +43.0% |
| Deferred charges and accrued income | 490/1 | €699 | €386 | -€313 | -44.8% |
| Total equity and liabilities | 10/49 | €473,142 | €262,306 | -€210,836 | -44.6% |
| Equity | 10/15 | €44,545 | €62,318 | +€17,774 | +39.9% |
| Contributions | 10/11 | €29,747 | €29,747 | = | 0.0% |
| Reserves | 13 | €2,975 | €2,975 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,975 | €2,975 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,975 | €2,975 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,823 | €29,596 | +€17,774 | +150% |
| Amounts payable | 17/49 | €428,598 | €199,988 | -€228,610 | -53.3% |
| Amounts payable within one year | 42/48 | €428,594 | €199,988 | -€228,607 | -53.3% |
| Trade debts | 44 | €396,873 | €157,196 | -€239,678 | -60.4% |
| Suppliers | 440/4 | €396,873 | €157,196 | -€239,678 | -60.4% |
| Taxes, remuneration and social security | 45 | €31,721 | €42,792 | +€11,071 | +34.9% |
| Taxes | 450/3 | €19,169 | €15,964 | -€3,204 | -16.7% |
| Remuneration and social security | 454/9 | €12,552 | €26,827 | +€14,275 | +114% |
| Accrued charges and deferred income | 492/3 | €4 | €0 | -€4 | -100% |
| Remuneration, social security and pensions | 62 | €125,730 | €135,729 | +€9,999 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,431 | €8,699 | +€268 | +3.2% |
| Other operating charges | 640/8 | €1,649 | €918 | -€732 | -44.4% |
| Gross operating margin | 9900 | €169,546 | €182,979 | +€13,433 | +7.9% |
| Operating profit (loss) | 9901 | €33,735 | €37,633 | +€3,898 | +11.6% |
| Financial income | 75/76B | €1,707 | €2,649 | +€941 | +55.1% |
| Recurring financial income | 75 | €1,707 | €2,649 | +€941 | +55.1% |
| Financial charges | 65/66B | €20,362 | €12,547 | -€7,815 | -38.4% |
| Recurring financial charges | 65 | €20,362 | €12,547 | -€7,815 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €15,081 | €27,735 | +€12,654 | +83.9% |
| Income taxes | 67/77 | €5,761 | €9,961 | +€4,200 | +72.9% |
| Profit (loss) for the period | 9904 | €9,319 | €17,774 | +€8,454 | +90.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,319 | €17,774 | +€8,454 | +90.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.