DELI IEPER: what changed
DELI IEPER
Largest movements
- Receivables within one year +€23,137
up €23,137 (+20.6%), from €112,046 to €135,183
of which Other amounts receivable: +€23,858
- Tangible fixed assets -€17,755
down €17,755 (-50.1%), from €35,452 to €17,696
of which Other tangible fixed assets: -€27,911
- Cash +€1,759
up €1,759 (+42.4%), from €4,150 to €5,909
mainly Depreciation (+€30,705) and Net result for the year (+€20,528)
- Profit (loss) carried forward +€20,528
up €20,528 (+23.6%), from €86,840 to €107,368
- Tax, wage and social debts -€12,113
down €12,113 (-49.7%), from €24,365 to €12,251
of which Taxes: -€7,568
- Trade debts -€1,726
down €1,726 (-11.8%), from €14,616 to €12,891
- Gross operating margin -€11,249
down €11,249 (-6.4%), from €176,898 to €165,649
- Taxes -€3,670
down €3,670 (-33.3%), from €11,030 to €7,360
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 | €158,543 | €165,232 | +€6,689 | +4.2% |
| Fixed assets | 21/28 | €35,452 | €17,696 | -€17,755 | -50.1% |
| Tangible fixed assets | 22/27 | €35,452 | €17,696 | -€17,755 | -50.1% |
| Plant, machinery and equipment | 23 | €6,757 | €16,913 | +€10,156 | +150% |
| Other tangible fixed assets | 26 | €28,695 | €783 | -€27,911 | -97.3% |
| Current assets | 29/58 | €123,091 | €147,535 | +€24,444 | +19.9% |
| Stocks and contracts in progress | 3 | €6,217 | €5,611 | -€606 | -9.7% |
| Stocks | 30/36 | €6,217 | €5,611 | -€606 | -9.7% |
| Amounts receivable within one year | 40/41 | €112,046 | €135,183 | +€23,137 | +20.6% |
| Trade receivables | 40 | €722 | - | -€722 | |
| Other amounts receivable | 41 | €111,324 | €135,183 | +€23,858 | +21.4% |
| Cash at bank and in hand | 54/58 | €4,150 | €5,909 | +€1,759 | +42.4% |
| Deferred charges and accrued income | 490/1 | €678 | €833 | +€155 | +22.8% |
| Total equity and liabilities | 10/49 | €158,543 | €165,232 | +€6,689 | +4.2% |
| Equity | 10/15 | €119,562 | €140,090 | +€20,528 | +17.2% |
| 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 | €86,840 | €107,368 | +€20,528 | +23.6% |
| Amounts payable | 17/49 | €38,981 | €25,142 | -€13,839 | -35.5% |
| Amounts payable within one year | 42/48 | €38,981 | €25,142 | -€13,839 | -35.5% |
| Trade debts | 44 | €14,616 | €12,891 | -€1,726 | -11.8% |
| Suppliers | 440/4 | €14,616 | €12,891 | -€1,726 | -11.8% |
| Taxes, remuneration and social security | 45 | €24,365 | €12,251 | -€12,113 | -49.7% |
| Taxes | 450/3 | €9,885 | €2,317 | -€7,568 | -76.6% |
| Remuneration and social security | 454/9 | €14,479 | €9,934 | -€4,545 | -31.4% |
| Remuneration, social security and pensions | 62 | €106,861 | €106,741 | -€120 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,255 | €30,705 | +€450 | +1.5% |
| Other operating charges | 640/8 | €2,347 | €2,535 | +€188 | +8.0% |
| Non-recurring operating charges | 66A | - | €633 | +€633 | |
| Gross operating margin | 9900 | €176,898 | €165,649 | -€11,249 | -6.4% |
| Operating profit (loss) | 9901 | €37,436 | €25,035 | -€12,401 | -33.1% |
| Financial income | 75/76B | €3,790 | €3,417 | -€373 | -9.8% |
| Recurring financial income | 75 | €3,790 | €3,417 | -€373 | -9.8% |
| Financial charges | 65/66B | €549 | €564 | +€15 | +2.7% |
| Recurring financial charges | 65 | €549 | €564 | +€15 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €40,677 | €27,889 | -€12,788 | -31.4% |
| Income taxes | 67/77 | €11,030 | €7,360 | -€3,670 | -33.3% |
| Profit (loss) for the period | 9904 | €29,647 | €20,528 | -€9,119 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,647 | €20,528 | -€9,119 | -30.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.