DELI FRANCINE: what changed
DELI FRANCINE
Largest movements
- Tangible fixed assets -€14,139
down €14,139 (-3.5%), from €400,764 to €386,625
of which Land and buildings: -€13,870
- Other debts -€14,998
down €14,998 (-40.0%), from €37,523 to €22,525
- Profit (loss) carried forward +€10,019
up €10,019 (+196%), from €5,120 to €15,139
- Reserves -€9,217
down €9,217 (-3.5%), from €262,638 to €253,421
of which Tax-exempt reserves: -€9,217
- Gross operating margin -€570
down €570 (-2.8%), from €20,295 to €19,725
- Other operating charges +€527
up €527 (+12.5%), from €4,221 to €4,748
- Financial income -€259
no longer reported in 2025 (was €259)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €413,437 | €399,241 | -€14,196 | -3.4% |
| Fixed assets | 21/28 | €401,468 | €387,329 | -€14,139 | -3.5% |
| Tangible fixed assets | 22/27 | €400,764 | €386,625 | -€14,139 | -3.5% |
| Land and buildings | 22 | €400,473 | €386,603 | -€13,870 | -3.5% |
| Plant, machinery and equipment | 23 | €291 | €22 | -€269 | -92.4% |
| Financial fixed assets | 28 | €704 | €704 | = | 0.0% |
| Current assets | 29/58 | €11,969 | €11,912 | -€57 | -0.5% |
| Current investments | 50/53 | €3,637 | €3,637 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,332 | €8,275 | -€57 | -0.7% |
| Total equity and liabilities | 10/49 | €413,437 | €399,241 | -€14,196 | -3.4% |
| Equity | 10/15 | €372,988 | €373,790 | +€802 | +0.2% |
| Contributions | 10/11 | €105,230 | €105,230 | = | 0.0% |
| Reserves | 13 | €262,638 | €253,421 | -€9,217 | -3.5% |
| Tax-exempt reserves | 132 | €137,159 | €127,942 | -€9,217 | -6.7% |
| Distributable reserves | 133 | €125,479 | €125,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,120 | €15,139 | +€10,019 | +196% |
| Provisions and deferred taxes | 16 | €1,676 | €1,676 | = | 0.0% |
| Deferred taxes | 168 | €1,676 | €1,676 | = | 0.0% |
| Amounts payable | 17/49 | €38,773 | €23,775 | -€14,998 | -38.7% |
| Amounts payable within one year | 42/48 | €37,523 | €22,525 | -€14,998 | -40.0% |
| Other amounts payable | 47/48 | €37,523 | €22,525 | -€14,998 | -40.0% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,139 | €14,139 | = | 0.0% |
| Other operating charges | 640/8 | €4,221 | €4,748 | +€527 | +12.5% |
| Gross operating margin | 9900 | €20,295 | €19,725 | -€570 | -2.8% |
| Operating profit (loss) | 9901 | €1,935 | €838 | -€1,097 | -56.7% |
| Financial income | 75/76B | €259 | - | -€259 | |
| Recurring financial income | 75 | €259 | - | -€259 | |
| Financial charges | 65/66B | €33 | €37 | +€4 | +12.1% |
| Recurring financial charges | 65 | €33 | €37 | +€4 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €2,161 | €801 | -€1,360 | -62.9% |
| Profit (loss) for the period | 9904 | €2,161 | €801 | -€1,360 | -62.9% |
| Transfer from tax-exempt reserves | 789 | €9,218 | €9,218 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,379 | €10,019 | -€1,360 | -12.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.