DELI KTS: 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 KTS
Largest movements
- Intangible fixed assets -€18,951
down €18,951 (-11.5%), from €164,745 to €145,794
- Tangible fixed assets -€17,940
down €17,940 (-8.7%), from €205,313 to €187,374
of which Furniture and vehicles: -€10,775
- Cash -€13,675
down €13,675 (-31.9%), from €42,827 to €29,152
mainly Net result for the year (-€93,354) and Debts after one year (-€61,351)
- Receivables within one year -€9,504
down €9,504 (-36.2%), from €26,272 to €16,768
of which Other amounts receivable: -€7,594
- Stocks and contracts +€6,336
up €6,336 (+10.5%), from €60,635 to €66,972
- Trade debts +€110,990
up €110,990 (+55.9%), from €198,683 to €309,673
- Profit (loss) carried forward -€93,354
down €93,354 (-78.2%), from -€119,434 to -€212,788
- Debts after one year -€61,351
down €61,351 (-22.5%), from €272,470 to €211,119
- Tax, wage and social debts -€10,901
down €10,901 (-21.4%), from €50,827 to €39,926
of which Remuneration and social security: -€7,863
- Other debts +€6,021
new in 2025: €6,021
- Gross operating margin -€208,742
down €208,742 (-38.5%), from €542,104 to €333,361
- Other operating charges -€146,643
down €146,643 (-99.6%), from €147,183 to €540
- Staff costs -€32,864
down €32,864 (-8.5%), from €387,235 to €354,371
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 | €570,333 | €519,643 | -€50,690 | -8.9% |
| Formation expenses | 20 | €2,165 | €1,500 | -€665 | -30.7% |
| Fixed assets | 21/28 | €436,188 | €399,298 | -€36,891 | -8.5% |
| Intangible fixed assets | 21 | €164,745 | €145,794 | -€18,951 | -11.5% |
| Tangible fixed assets | 22/27 | €205,313 | €187,374 | -€17,940 | -8.7% |
| Plant, machinery and equipment | 23 | €163,782 | €156,617 | -€7,165 | -4.4% |
| Furniture and vehicles | 24 | €41,531 | €30,756 | -€10,775 | -25.9% |
| Financial fixed assets | 28 | €66,130 | €66,130 | = | 0.0% |
| Current assets | 29/58 | €131,979 | €118,845 | -€13,134 | -10.0% |
| Stocks and contracts in progress | 3 | €60,635 | €66,972 | +€6,336 | +10.5% |
| Stocks | 30/36 | €60,635 | €66,972 | +€6,336 | +10.5% |
| Amounts receivable within one year | 40/41 | €26,272 | €16,768 | -€9,504 | -36.2% |
| Trade receivables | 40 | €12,210 | €10,299 | -€1,911 | -15.7% |
| Other amounts receivable | 41 | €14,063 | €6,469 | -€7,594 | -54.0% |
| Cash at bank and in hand | 54/58 | €42,827 | €29,152 | -€13,675 | -31.9% |
| Deferred charges and accrued income | 490/1 | €2,244 | €5,953 | +€3,709 | +165% |
| Total equity and liabilities | 10/49 | €570,333 | €519,643 | -€50,690 | -8.9% |
| Equity | 10/15 | -€19,434 | -€112,788 | -€93,354 | -480% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€119,434 | -€212,788 | -€93,354 | -78.2% |
| Amounts payable | 17/49 | €589,767 | €632,431 | +€42,664 | +7.2% |
| Amounts payable after more than one year | 17 | €272,470 | €211,119 | -€61,351 | -22.5% |
| Financial debts | 170/4 | €272,470 | €211,119 | -€61,351 | -22.5% |
| Amounts payable within one year | 42/48 | €317,297 | €420,742 | +€103,445 | +32.6% |
| Current portion of amounts payable after more than one year | 42 | €67,787 | €65,122 | -€2,665 | -3.9% |
| Trade debts | 44 | €198,683 | €309,673 | +€110,990 | +55.9% |
| Suppliers | 440/4 | €198,683 | €309,673 | +€110,990 | +55.9% |
| Taxes, remuneration and social security | 45 | €50,827 | €39,926 | -€10,901 | -21.4% |
| Taxes | 450/3 | €4,492 | €1,454 | -€3,037 | -67.6% |
| Remuneration and social security | 454/9 | €46,335 | €38,472 | -€7,863 | -17.0% |
| Other amounts payable | 47/48 | - | €6,021 | +€6,021 | |
| Accrued charges and deferred income | 492/3 | - | €570 | +€570 | |
| Remuneration, social security and pensions | 62 | €387,235 | €354,371 | -€32,864 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,800 | €45,119 | +€3,319 | +7.9% |
| Other operating charges | 640/8 | €147,183 | €540 | -€146,643 | -99.6% |
| Gross operating margin | 9900 | €542,104 | €333,361 | -€208,742 | -38.5% |
| Operating profit (loss) | 9901 | -€34,115 | -€66,669 | -€32,554 | -95.4% |
| Financial income | 75/76B | €2,239 | €3,178 | +€939 | +41.9% |
| Recurring financial income | 75 | €2,239 | €3,178 | +€939 | +41.9% |
| Financial charges | 65/66B | €34,083 | €29,584 | -€4,499 | -13.2% |
| Recurring financial charges | 65 | €34,083 | €29,584 | -€4,499 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | -€65,958 | -€93,074 | -€27,116 | -41.1% |
| Income taxes | 67/77 | €260 | €280 | +€20 | +7.5% |
| Profit (loss) for the period | 9904 | -€66,218 | -€93,354 | -€27,136 | -41.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,218 | -€93,354 | -€27,136 | -41.0% |
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.