DELI LANAKEN: 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.
What changed
DELI LANAKEN
NACE 47.241, Retail sale of bread and pastry (bakery outlets)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€7,344
2024 · €6,535+€809
Equity
€44,127
2024 · €36,784+€7,344
Cash
€11,240
2024 · €13,835-€2,595
Balance sheet total
€360,107
2024 · €373,647-€13,540
Largest movements
Assets
- Tangible fixed assets -€7,351
down €7,351 (-2.2%), from €334,103 to €326,751
of which Land and buildings: -€10,802
- Receivables within one year -€5,375
down €5,375 (-42.2%), from €12,737 to €7,361
of which Trade receivables: -€4,006
Equity and liabilities
- Debts after one year -€36,287
down €36,287 (-17.8%), from €203,297 to €167,009
- Reserves +€13,878
up €13,878 (+49.1%), from €28,249 to €42,127
- Profit (loss) carried forward -€6,535
down €6,535 (-100%), from €6,535 to €0
- Tax, wage and social debts +€4,249
up €4,249 (+10.5%), from €40,484 to €44,733
of which Taxes: +€4,118
- Trade debts +€3,969
up €3,969 (+7.6%), from €52,012 to €55,981
Income statement
No income-statement line moved by more than 1% of the activity.
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.
Result 2024
€6,535
Gross operating margin
-€593
Staff costs
+€3,205
Depreciation
-€2,120
Other operating charges
-€30
Financial income
-€1
Financial charges
+€993
Taxes
-€644
Result 2025
€7,344
raises the resultlowers the result
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.
From operations
+€50,281
Investment
-€21,425
Financing
-€31,451
Cash 2024
€13,835
From operations (derived)
+€50,281
Net result for the year
+€7,344
Depreciation
+€28,776
Stocks and contracts
-€288
Receivables within one year
+€5,375
Deferred charges and accrued income
-€1,494
Trade debts
+€3,969
Tax, wage and social debts
+€4,249
Other debts
-€659
Accrued charges and deferred income
+€3,008
Investment (derived)
-€21,425
Investment in fixed assets (net)
-€21,425
Financing
-€31,451
Debts after one year
-€36,287
Current portion of long-term debt
+€1,336
Short-term financial debts
+€3,500
Cash 2025
€11,240
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €373,647 | €360,107 | -€13,540 | -3.6% |
| Fixed assets | 21/28 | €334,253 | €326,901 | -€7,351 | -2.2% |
| Tangible fixed assets | 22/27 | €334,103 | €326,751 | -€7,351 | -2.2% |
| Land and buildings | 22 | €282,578 | €271,775 | -€10,802 | -3.8% |
| Plant, machinery and equipment | 23 | €38,567 | €33,960 | -€4,607 | -11.9% |
| Furniture and vehicles | 24 | €6,852 | €17,000 | +€10,147 | +148% |
| Other tangible fixed assets | 26 | €6,106 | €4,017 | -€2,089 | -34.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €39,394 | €33,205 | -€6,189 | -15.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €7,188 | €7,476 | +€288 | +4.0% |
| Stocks | 30/36 | €7,188 | €7,476 | +€288 | +4.0% |
| Amounts receivable within one year | 40/41 | €12,737 | €7,361 | -€5,375 | -42.2% |
| Trade receivables | 40 | €11,368 | €7,361 | -€4,006 | -35.2% |
| Other amounts receivable | 41 | €1,369 | €0 | -€1,369 | -100% |
| Cash at bank and in hand | 54/58 | €13,835 | €11,240 | -€2,595 | -18.8% |
| Deferred charges and accrued income | 490/1 | €5,634 | €7,128 | +€1,494 | +26.5% |
| Total equity and liabilities | 10/49 | €373,647 | €360,107 | -€13,540 | -3.6% |
| Equity | 10/15 | €36,784 | €44,127 | +€7,344 | +20.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €28,249 | €42,127 | +€13,878 | +49.1% |
| Distributable reserves | 133 | €28,249 | €42,127 | +€13,878 | +49.1% |
| Profit (loss) carried forward | 14 | €6,535 | €0 | -€6,535 | -100% |
| Amounts payable | 17/49 | €336,863 | €315,979 | -€20,884 | -6.2% |
| Amounts payable after more than one year | 17 | €203,297 | €167,009 | -€36,287 | -17.8% |
| Financial debts | 170/4 | €203,297 | €167,009 | -€36,287 | -17.8% |
| Amounts payable within one year | 42/48 | €129,657 | €142,052 | +€12,396 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €34,951 | €36,287 | +€1,336 | +3.8% |
| Financial debts | 43 | - | €3,500 | +€3,500 | |
| Credit institutions | 430/8 | - | €3,500 | +€3,500 | |
| Trade debts | 44 | €52,012 | €55,981 | +€3,969 | +7.6% |
| Suppliers | 440/4 | €52,012 | €55,981 | +€3,969 | +7.6% |
| Taxes, remuneration and social security | 45 | €40,484 | €44,733 | +€4,249 | +10.5% |
| Taxes | 450/3 | €4,909 | €9,027 | +€4,118 | +83.9% |
| Remuneration and social security | 454/9 | €35,575 | €35,706 | +€131 | +0.4% |
| Other amounts payable | 47/48 | €2,209 | €1,550 | -€659 | -29.8% |
| Accrued charges and deferred income | 492/3 | €3,910 | €6,918 | +€3,008 | +76.9% |
| Remuneration, social security and pensions | 62 | €283,880 | €280,675 | -€3,205 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,655 | €28,776 | +€2,120 | +8.0% |
| Other operating charges | 640/8 | €3,944 | €3,974 | +€30 | +0.8% |
| Gross operating margin | 9900 | €336,790 | €336,197 | -€593 | -0.2% |
| Operating profit (loss) | 9901 | €22,311 | €22,772 | +€461 | +2.1% |
| Financial income | 75/76B | €1 | €0 | -€1 | -63.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -63.6% |
| Financial charges | 65/66B | €11,198 | €10,206 | -€993 | -8.9% |
| Recurring financial charges | 65 | €11,198 | €10,206 | -€993 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €11,114 | €12,567 | +€1,453 | +13.1% |
| Income taxes | 67/77 | €4,579 | €5,223 | +€644 | +14.1% |
| Profit (loss) for the period | 9904 | €6,535 | €7,344 | +€809 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,535 | €7,344 | +€809 | +12.4% |
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 30 October 2026 via checked.be.