DELI-KADO: 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-KADO
Largest movements
- Cash +€2,160
up €2,160 (+12.3%), from €17,583 to €19,742
mainly Net result for the year (+€5,827) and Trade debts (+€447)
- Tangible fixed assets +€1,664
up €1,664, from €0 to €1,664
of which Plant, machinery and equipment: +€1,664
- Stocks and contracts +€1,317
up €1,317 (+10.1%), from €13,078 to €14,395
- Receivables within one year +€757
up €757 (+18.7%), from €4,039 to €4,796
of which Trade receivables: +€820
- Deferred charges and accrued income +€754
new in 2025: €754
- Reserves +€5,827
up €5,827 (+22.1%), from €26,318 to €32,145
- Trade debts +€447
up €447 (+47.1%), from €950 to €1,397
- Depreciation -€2,713
down €2,713 (-96.0%), from €2,825 to €112
- Gross operating margin -€444
down €444 (-4.2%), from €10,522 to €10,077
- Taxes +€429
up €429 (+18.3%), from €2,340 to €2,768
- Financial charges +€118
up €118 (+64.0%), from €184 to €302
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 | €34,699 | €41,351 | +€6,652 | +19.2% |
| Fixed assets | 21/28 | €0 | €1,664 | +€1,664 | |
| Tangible fixed assets | 22/27 | €0 | €1,664 | +€1,664 | |
| Plant, machinery and equipment | 23 | - | €1,664 | +€1,664 | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €34,699 | €39,687 | +€4,988 | +14.4% |
| Stocks and contracts in progress | 3 | €13,078 | €14,395 | +€1,317 | +10.1% |
| Stocks | 30/36 | €13,078 | €14,395 | +€1,317 | +10.1% |
| Amounts receivable within one year | 40/41 | €4,039 | €4,796 | +€757 | +18.7% |
| Trade receivables | 40 | €3,976 | €4,796 | +€820 | +20.6% |
| Other amounts receivable | 41 | €63 | €0 | -€63 | -100% |
| Cash at bank and in hand | 54/58 | €17,583 | €19,742 | +€2,160 | +12.3% |
| Deferred charges and accrued income | 490/1 | - | €754 | +€754 | |
| Total equity and liabilities | 10/49 | €34,699 | €41,351 | +€6,652 | +19.2% |
| Equity | 10/15 | €32,518 | €38,345 | +€5,827 | +17.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,318 | €32,145 | +€5,827 | +22.1% |
| Distributable reserves | 133 | €26,318 | €32,145 | +€5,827 | +22.1% |
| Amounts payable | 17/49 | €2,181 | €3,006 | +€825 | +37.8% |
| Amounts payable within one year | 42/48 | €2,181 | €3,006 | +€825 | +37.8% |
| Trade debts | 44 | €950 | €1,397 | +€447 | +47.1% |
| Suppliers | 440/4 | €950 | €1,397 | +€447 | +47.1% |
| Advances received on contracts in progress | 46 | - | €30 | +€30 | |
| Taxes, remuneration and social security | 45 | €1,092 | €1,190 | +€98 | +8.9% |
| Taxes | 450/3 | €1,092 | €1,190 | +€98 | +8.9% |
| Other amounts payable | 47/48 | €139 | €389 | +€250 | +181% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,825 | €112 | -€2,713 | -96.0% |
| Other operating charges | 640/8 | €1,302 | €1,331 | +€29 | +2.3% |
| Gross operating margin | 9900 | €10,522 | €10,077 | -€444 | -4.2% |
| Operating profit (loss) | 9901 | €6,395 | €8,634 | +€2,239 | +35.0% |
| Financial income | 75/76B | €159 | €263 | +€104 | +65.7% |
| Recurring financial income | 75 | €159 | €263 | +€104 | +65.7% |
| Financial charges | 65/66B | €184 | €302 | +€118 | +64.0% |
| Recurring financial charges | 65 | €184 | €302 | +€118 | +64.0% |
| Profit (loss) for the period before taxes | 9903 | €6,370 | €8,595 | +€2,226 | +34.9% |
| Income taxes | 67/77 | €2,340 | €2,768 | +€429 | +18.3% |
| Profit (loss) for the period | 9904 | €4,030 | €5,827 | +€1,797 | +44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,030 | €5,827 | +€1,797 | +44.6% |
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 29 October 2026 via checked.be.