DELI GENT: 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 GENT
Largest movements
- Tangible fixed assets -€55,234
down €55,234 (-21.3%), from €258,956 to €203,721
of which Other tangible fixed assets: -€45,087
- Cash +€41,634
up €41,634 (+96.8%), from €43,032 to €84,666
mainly Trade debts (+€118,343) and Depreciation (+€55,234)
- Receivables within one year +€8,309
up €8,309 (+37.9%), from €21,919 to €30,228
of which Other amounts receivable: +€7,833
- Financial fixed assets +€6,616
new in 2025: €6,616
- Stocks and contracts +€4,119
up €4,119 (+50.0%), from €8,237 to €12,356
- Trade debts +€118,343
up €118,343 (+71.2%), from €166,244 to €284,587
- Profit (loss) carried forward -€77,480
down €77,480 (-140%), from -€55,172 to -€132,652
- Debts after one year -€56,319
down €56,319 (-59.7%), from €94,383 to €38,064
- Tax, wage and social debts +€19,220
up €19,220 (+91.8%), from €20,941 to €40,162
of which Remuneration and social security: +€18,025
- Gross operating margin -€76,503
down €76,503 (-24.7%), from €309,514 to €233,011
- Staff costs +€32,003
up €32,003 (+15.2%), from €210,211 to €242,213
- Depreciation -€6,463
down €6,463 (-10.5%), from €61,698 to €55,234
- Taxes -€4,713
no longer reported in 2025 (was €4,713)
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 | €332,143 | €337,721 | +€5,578 | +1.7% |
| Fixed assets | 21/28 | €258,956 | €210,337 | -€48,618 | -18.8% |
| Tangible fixed assets | 22/27 | €258,956 | €203,721 | -€55,234 | -21.3% |
| Plant, machinery and equipment | 23 | €21,850 | €17,201 | -€4,649 | -21.3% |
| Furniture and vehicles | 24 | €16,889 | €11,390 | -€5,499 | -32.6% |
| Other tangible fixed assets | 26 | €220,216 | €175,130 | -€45,087 | -20.5% |
| Financial fixed assets | 28 | - | €6,616 | +€6,616 | |
| Current assets | 29/58 | €73,188 | €127,384 | +€54,196 | +74.1% |
| Stocks and contracts in progress | 3 | €8,237 | €12,356 | +€4,119 | +50.0% |
| Stocks | 30/36 | €8,237 | €12,356 | +€4,119 | +50.0% |
| Amounts receivable within one year | 40/41 | €21,919 | €30,228 | +€8,309 | +37.9% |
| Trade receivables | 40 | €1,237 | €1,714 | +€476 | +38.5% |
| Other amounts receivable | 41 | €20,682 | €28,514 | +€7,833 | +37.9% |
| Cash at bank and in hand | 54/58 | €43,032 | €84,666 | +€41,634 | +96.8% |
| Deferred charges and accrued income | 490/1 | - | €134 | +€134 | |
| Total equity and liabilities | 10/49 | €332,143 | €337,721 | +€5,578 | +1.7% |
| Equity | 10/15 | -€34,721 | -€112,201 | -€77,480 | -223% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,172 | -€132,652 | -€77,480 | -140% |
| Amounts payable | 17/49 | €366,865 | €449,922 | +€83,057 | +22.6% |
| Amounts payable after more than one year | 17 | €94,383 | €38,064 | -€56,319 | -59.7% |
| Financial debts | 170/4 | €94,383 | €38,064 | -€56,319 | -59.7% |
| Amounts payable within one year | 42/48 | €272,482 | €411,039 | +€138,558 | +50.9% |
| Current portion of amounts payable after more than one year | 42 | €55,411 | €56,319 | +€909 | +1.6% |
| Trade debts | 44 | €166,244 | €284,587 | +€118,343 | +71.2% |
| Suppliers | 440/4 | €166,244 | €284,587 | +€118,343 | +71.2% |
| Taxes, remuneration and social security | 45 | €20,941 | €40,162 | +€19,220 | +91.8% |
| Taxes | 450/3 | - | €1,196 | +€1,196 | |
| Remuneration and social security | 454/9 | €20,941 | €38,966 | +€18,025 | +86.1% |
| Other amounts payable | 47/48 | €29,886 | €29,971 | +€85 | +0.3% |
| Accrued charges and deferred income | 492/3 | - | €819 | +€819 | |
| Remuneration, social security and pensions | 62 | €210,211 | €242,213 | +€32,003 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,698 | €55,234 | -€6,463 | -10.5% |
| Other operating charges | 640/8 | €1,782 | €2,904 | +€1,122 | +62.9% |
| Gross operating margin | 9900 | €309,514 | €233,011 | -€76,503 | -24.7% |
| Operating profit (loss) | 9901 | €35,824 | -€67,340 | -€103,164 | |
| Financial income | 75/76B | €15 | €535 | +€520 | +3,540% |
| Recurring financial income | 75 | €15 | €535 | +€520 | +3,540% |
| Financial charges | 65/66B | €13,040 | €10,674 | -€2,365 | -18.1% |
| Recurring financial charges | 65 | €13,040 | €10,674 | -€2,365 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €22,799 | -€77,480 | -€100,278 | |
| Income taxes | 67/77 | €4,713 | - | -€4,713 | |
| Profit (loss) for the period | 9904 | €18,086 | -€77,480 | -€95,566 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,086 | -€77,480 | -€95,566 |
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 20 October 2026 via checked.be.