DELI LIER: 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 LIER
Largest movements
- Tangible fixed assets -€17,759
down €17,759 (-17.9%), from €99,383 to €81,625
of which Other tangible fixed assets: -€14,323
- Deferred charges and accrued income +€4,851
up €4,851 (+2659.3%), from €182 to €5,034
- Cash -€3,786
down €3,786 (-7.8%), from €48,293 to €44,507
mainly Debts after one year (-€18,508) and Deferred charges and accrued income (-€4,851)
- Receivables within one year -€2,729
down €2,729 (-59.8%), from €4,560 to €1,831
of which Other amounts receivable: -€2,575
- Debts after one year -€18,508
down €18,508 (-37.1%), from €49,863 to €31,355
- Reserves +€5,384
up €5,384 (+51.6%), from €10,442 to €15,826
of which Distributable reserves: +€8,358
- Trade debts -€4,428
down €4,428 (-13.0%), from €34,151 to €29,723
- Tax, wage and social debts -€2,872
down €2,872 (-18.5%), from €15,488 to €12,616
of which Remuneration and social security: -€1,783
- Gross operating margin +€3,646
up €3,646 (+2.6%), from €139,920 to €143,566
- Financial charges +€1,993
up €1,993 (+56.0%), from €3,556 to €5,549
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.
Cash bridge derived
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 | €158,431 | €138,470 | -€19,960 | -12.6% |
| Fixed assets | 21/28 | €101,964 | €84,206 | -€17,759 | -17.4% |
| Tangible fixed assets | 22/27 | €99,383 | €81,625 | -€17,759 | -17.9% |
| Plant, machinery and equipment | 23 | €10,495 | €7,897 | -€2,599 | -24.8% |
| Furniture and vehicles | 24 | €1,821 | €984 | -€837 | -46.0% |
| Other tangible fixed assets | 26 | €87,067 | €72,744 | -€14,323 | -16.5% |
| Financial fixed assets | 28 | €2,581 | €2,581 | = | 0.0% |
| Current assets | 29/58 | €56,466 | €54,265 | -€2,202 | -3.9% |
| Stocks and contracts in progress | 3 | €3,431 | €2,893 | -€538 | -15.7% |
| Stocks | 30/36 | €3,431 | €2,893 | -€538 | -15.7% |
| Amounts receivable within one year | 40/41 | €4,560 | €1,831 | -€2,729 | -59.8% |
| Trade receivables | 40 | €1,355 | €1,201 | -€154 | -11.4% |
| Other amounts receivable | 41 | €3,205 | €630 | -€2,575 | -80.3% |
| Cash at bank and in hand | 54/58 | €48,293 | €44,507 | -€3,786 | -7.8% |
| Deferred charges and accrued income | 490/1 | €182 | €5,034 | +€4,851 | +2659.3% |
| Total equity and liabilities | 10/49 | €158,431 | €138,470 | -€19,960 | -12.6% |
| Equity | 10/15 | €40,189 | €45,573 | +€5,384 | +13.4% |
| Contributions | 10/11 | €29,747 | €29,747 | = | 0.0% |
| Reserves | 13 | €10,442 | €15,826 | +€5,384 | +51.6% |
| Non-distributable reserves | 130/1 | €2,975 | €0 | -€2,975 | -100.0% |
| Reserves not available under the articles | 1311 | €2,975 | €0 | -€2,975 | -100.0% |
| Tax-exempt reserves | 132 | €259 | €259 | = | 0.0% |
| Distributable reserves | 133 | €7,208 | €15,567 | +€8,358 | +116.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €118,241 | €92,897 | -€25,344 | -21.4% |
| Amounts payable after more than one year | 17 | €49,863 | €31,355 | -€18,508 | -37.1% |
| Financial debts | 170/4 | €49,863 | €31,355 | -€18,508 | -37.1% |
| Amounts payable within one year | 42/48 | €68,378 | €61,543 | -€6,835 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €18,234 | €18,508 | +€274 | +1.5% |
| Trade debts | 44 | €34,151 | €29,723 | -€4,428 | -13.0% |
| Suppliers | 440/4 | €34,151 | €29,723 | -€4,428 | -13.0% |
| Taxes, remuneration and social security | 45 | €15,488 | €12,616 | -€2,872 | -18.5% |
| Taxes | 450/3 | €1,090 | €0 | -€1,090 | -100.0% |
| Remuneration and social security | 454/9 | €14,398 | €12,616 | -€1,783 | -12.4% |
| Other amounts payable | 47/48 | €505 | €695 | +€190 | +37.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €111,068 | €112,383 | +€1,315 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,633 | €17,759 | +€126 | +0.7% |
| Other operating charges | 640/8 | €1,193 | €1,772 | +€579 | +48.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €139,920 | €143,566 | +€3,646 | +2.6% |
| Operating profit (loss) | 9901 | €10,025 | €11,652 | +€1,626 | +16.2% |
| Financial income | 75/76B | €199 | €276 | +€77 | +38.6% |
| Recurring financial income | 75 | €199 | €276 | +€77 | +38.6% |
| Financial charges | 65/66B | €3,556 | €5,549 | +€1,993 | +56.0% |
| Recurring financial charges | 65 | €3,556 | €5,549 | +€1,993 | +56.0% |
| Profit (loss) for the period before taxes | 9903 | €6,668 | €6,378 | -€290 | -4.3% |
| Income taxes | 67/77 | - | €994 | +€994 | |
| Profit (loss) for the period | 9904 | €6,668 | €5,384 | -€1,284 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,668 | €5,384 | -€1,284 | -19.3% |
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 11 October 2026 via checked.be.