DELI FIN: 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 FIN
Largest movements
- Tangible fixed assets -€17,462
down €17,462 (-9.2%), from €188,832 to €171,370
of which Furniture and vehicles: -€9,049
- Cash +€10,058
up €10,058 (+10.0%), from €100,163 to €110,221
mainly Depreciation (+€18,542) and Trade debts (+€710)
- Profit (loss) carried forward -€4,201
down €4,201 (-7.7%), from €54,794 to €50,593
- Depreciation +€8,213
up €8,213 (+79.5%), from €10,329 to €18,542
- Taxes -€2,144
down €2,144, from €2,082 to -€62
- Other operating charges +€1,796
up €1,796 (+1,106%), from €162 to €1,959
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 | €288,995 | €283,535 | -€5,460 | -1.9% |
| Fixed assets | 21/28 | €188,832 | €171,370 | -€17,462 | -9.2% |
| Tangible fixed assets | 22/27 | €188,832 | €171,370 | -€17,462 | -9.2% |
| Land and buildings | 22 | €144,923 | €137,102 | -€7,822 | -5.4% |
| Plant, machinery and equipment | 23 | €5,374 | €4,783 | -€592 | -11.0% |
| Furniture and vehicles | 24 | €38,535 | €29,486 | -€9,049 | -23.5% |
| Current assets | 29/58 | €100,163 | €112,165 | +€12,002 | +12.0% |
| Amounts receivable within one year | 40/41 | - | €1,944 | +€1,944 | |
| Other amounts receivable | 41 | - | €1,944 | +€1,944 | |
| Cash at bank and in hand | 54/58 | €100,163 | €110,221 | +€10,058 | +10.0% |
| Total equity and liabilities | 10/49 | €288,995 | €283,535 | -€5,460 | -1.9% |
| Equity | 10/15 | €168,343 | €164,142 | -€4,201 | -2.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €88,549 | €88,549 | = | 0.0% |
| Distributable reserves | 133 | €88,549 | €88,549 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,794 | €50,593 | -€4,201 | -7.7% |
| Amounts payable | 17/49 | €120,652 | €119,393 | -€1,260 | -1.0% |
| Amounts payable within one year | 42/48 | €120,652 | €119,393 | -€1,260 | -1.0% |
| Trade debts | 44 | €235 | €945 | +€710 | +302% |
| Suppliers | 440/4 | €235 | €945 | +€710 | +302% |
| Taxes, remuneration and social security | 45 | €319 | €240 | -€79 | -24.9% |
| Taxes | 450/3 | €319 | €240 | -€79 | -24.9% |
| Other amounts payable | 47/48 | €120,098 | €118,208 | -€1,890 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,329 | €18,542 | +€8,213 | +79.5% |
| Other operating charges | 640/8 | €162 | €1,959 | +€1,796 | +1,106% |
| Gross operating margin | 9900 | €17,042 | €17,083 | +€41 | +0.2% |
| Operating profit (loss) | 9901 | €6,550 | -€3,418 | -€9,968 | |
| Financial charges | 65/66B | €45 | €45 | +€0 | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €6,505 | -€3,463 | -€9,968 | |
| Income taxes | 67/77 | €2,082 | -€62 | -€2,144 | |
| Profit (loss) for the period | 9904 | €4,423 | -€3,401 | -€7,824 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,423 | -€3,401 | -€7,824 |
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 27 October 2026 via checked.be.