Deli Hert: 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 Hert
Largest movements
- Tangible fixed assets -€31,518
down €31,518 (-3.8%), from €822,030 to €790,512
of which Land and buildings: -€23,735
- Receivables within one year +€15,567
up €15,567 (+23,079%), from €67 to €15,634
of which Trade receivables: +€8,655
- Debts after one year -€36,678
down €36,678 (-3.8%), from €977,956 to €941,277
of which Financial debts: -€59,678
- Profit (loss) carried forward +€25,782
up €25,782 (+9.8%), from -€262,028 to -€236,246
- Other debts -€10,558
down €10,558 (-23.9%), from €44,122 to €33,563
- Gross operating margin +€21,711
up €21,711 (+32.2%), from €67,458 to €89,170
- Other operating charges +€2,370
up €2,370 (+51.3%), from €4,621 to €6,991
- Financial charges -€1,986
down €1,986 (-7.9%), from €25,214 to €23,228
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 | €831,983 | €811,192 | -€20,792 | -2.5% |
| Fixed assets | 21/28 | €822,030 | €790,512 | -€31,518 | -3.8% |
| Tangible fixed assets | 22/27 | €822,030 | €790,512 | -€31,518 | -3.8% |
| Land and buildings | 22 | €809,468 | €785,732 | -€23,735 | -2.9% |
| Plant, machinery and equipment | 23 | €2,074 | €2,052 | -€21 | -1.0% |
| Furniture and vehicles | 24 | €1,498 | €855 | -€643 | -42.9% |
| Leasing and similar rights | 25 | €8,990 | €1,872 | -€7,118 | -79.2% |
| Current assets | 29/58 | €9,953 | €20,680 | +€10,727 | +108% |
| Amounts receivable within one year | 40/41 | €67 | €15,634 | +€15,567 | +23,079% |
| Trade receivables | 40 | - | €8,655 | +€8,655 | |
| Other amounts receivable | 41 | €67 | €6,979 | +€6,912 | +10,247% |
| Cash at bank and in hand | 54/58 | €9,886 | €5,046 | -€4,840 | -49.0% |
| Total equity and liabilities | 10/49 | €831,983 | €811,192 | -€20,792 | -2.5% |
| Equity | 10/15 | -€257,028 | -€231,246 | +€25,782 | +10.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€262,028 | -€236,246 | +€25,782 | +9.8% |
| Amounts payable | 17/49 | €1,089,011 | €1,042,438 | -€46,573 | -4.3% |
| Amounts payable after more than one year | 17 | €977,956 | €941,277 | -€36,678 | -3.8% |
| Financial debts | 170/4 | €750,803 | €691,125 | -€59,678 | -7.9% |
| Other amounts payable | 178/9 | €227,153 | €250,153 | +€23,000 | +10.1% |
| Amounts payable within one year | 42/48 | €111,056 | €101,161 | -€9,895 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €63,259 | €59,678 | -€3,580 | -5.7% |
| Trade debts | 44 | €1,998 | €5,318 | +€3,320 | +166% |
| Suppliers | 440/4 | €1,998 | €5,318 | +€3,320 | +166% |
| Taxes, remuneration and social security | 45 | €1,677 | €2,601 | +€924 | +55.1% |
| Taxes | 450/3 | €1,677 | €2,601 | +€924 | +55.1% |
| Other amounts payable | 47/48 | €44,122 | €33,563 | -€10,558 | -23.9% |
| Remuneration, social security and pensions | 62 | €286 | €206 | -€80 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,663 | €32,822 | +€159 | +0.5% |
| Other operating charges | 640/8 | €4,621 | €6,991 | +€2,370 | +51.3% |
| Gross operating margin | 9900 | €67,458 | €89,170 | +€21,711 | +32.2% |
| Operating profit (loss) | 9901 | €29,888 | €49,150 | +€19,262 | +64.4% |
| Financial income | 75/76B | €19 | €1 | -€18 | -96.8% |
| Recurring financial income | 75 | €19 | €1 | -€18 | -96.8% |
| Financial charges | 65/66B | €25,214 | €23,228 | -€1,986 | -7.9% |
| Recurring financial charges | 65 | €25,214 | €23,228 | -€1,986 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €4,693 | €25,923 | +€21,230 | +452% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €4,553 | €25,782 | +€21,228 | +466% |
| Profit (loss) for the period to be appropriated | 9905 | €4,553 | €25,782 | +€21,228 | +466% |
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 16 October 2026 via checked.be.