DELI LOMMEL: what changed
What changed
DELI LOMMEL
NACE 47.241, Retail sale of bread and pastry (bakery outlets)
filed annual accounts (NBB)
Net result for the year
€27,659
2024 · €10,933+€16,726
Equity
€76,232
2024 · €48,573+€27,659
Cash
€26,087
2024 · €40,850-€14,764
Balance sheet total
€323,858
2024 · €363,913-€40,055
Largest movements
Assets
- Tangible fixed assets -€21,664
down €21,664 (-12.2%), from €177,026 to €155,362
of which Other tangible fixed assets: -€14,993
- Cash -€14,764
down €14,764 (-36.1%), from €40,850 to €26,087
mainly Debts after one year (-€50,749) and Trade debts (-€18,681)
Equity and liabilities
- Debts after one year -€50,749
down €50,749 (-31.0%), from €163,568 to €112,819
of which Financial debts: -€50,749
- Reserves +€27,659
up €27,659 (+147%), from €18,826 to €46,485
- Trade debts -€18,681
down €18,681 (-29.5%), from €63,324 to €44,643
- Current portion of long-term debt -€4,962
down €4,962 (-8.9%), from €55,711 to €50,749
- Other debts +€4,401
up €4,401 (+46.0%), from €9,564 to €13,965
Income statement
- Gross operating margin +€34,455
up €34,455 (+19.3%), from €178,097 to €212,552
- Taxes +€10,468
up €10,468 (+4,760%), from €220 to €10,688
- Staff costs +€10,148
up €10,148 (+7.8%), from €130,186 to €140,334
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.
Result 2024
€10,933
Gross operating margin
+€34,455
Staff costs
-€10,148
Depreciation
+€1,290
Other operating charges
+€1,179
Financial income
+€477
Financial charges
-€59
Taxes
-€10,468
Result 2025
€27,659
raises the resultlowers the result
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.
From operations
+€41,522
Investment
-€574
Financing
-€55,711
Cash 2024
€40,850
From operations (derived)
+€41,522
Net result for the year
+€27,659
Depreciation
+€23,438
Stocks and contracts
-€1,009
Receivables within one year
+€3,442
Deferred charges and accrued income
-€5
Trade debts
-€18,681
Tax, wage and social debts
+€2,277
Other debts
+€4,401
Investment (derived)
-€574
Investment in fixed assets (net)
-€574
Financing
-€55,711
Debts after one year
-€50,749
Current portion of long-term debt
-€4,962
Cash 2025
€26,087
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €363,913 | €323,858 | -€40,055 | -11.0% |
| Formation expenses | 20 | €2,090 | €890 | -€1,200 | -57.4% |
| Fixed assets | 21/28 | €297,026 | €275,362 | -€21,664 | -7.3% |
| Tangible fixed assets | 22/27 | €177,026 | €155,362 | -€21,664 | -12.2% |
| Plant, machinery and equipment | 23 | €6,988 | €3,349 | -€3,639 | -52.1% |
| Furniture and vehicles | 24 | €9,669 | €6,637 | -€3,032 | -31.4% |
| Other tangible fixed assets | 26 | €160,370 | €145,376 | -€14,993 | -9.3% |
| Financial fixed assets | 28 | €120,000 | €120,000 | = | 0.0% |
| Current assets | 29/58 | €64,797 | €47,606 | -€17,191 | -26.5% |
| Stocks and contracts in progress | 3 | €6,200 | €7,209 | +€1,009 | +16.3% |
| Stocks | 30/36 | €6,200 | €7,209 | +€1,009 | +16.3% |
| Amounts receivable within one year | 40/41 | €17,747 | €14,305 | -€3,442 | -19.4% |
| Trade receivables | 40 | €6,929 | €0 | -€6,929 | -100% |
| Other amounts receivable | 41 | €10,818 | €14,305 | +€3,487 | +32.2% |
| Cash at bank and in hand | 54/58 | €40,850 | €26,087 | -€14,764 | -36.1% |
| Deferred charges and accrued income | 490/1 | - | €5 | +€5 | |
| Total equity and liabilities | 10/49 | €363,913 | €323,858 | -€40,055 | -11.0% |
| Equity | 10/15 | €48,573 | €76,232 | +€27,659 | +56.9% |
| Contributions | 10/11 | €29,747 | €29,747 | = | 0.0% |
| Reserves | 13 | €18,826 | €46,485 | +€27,659 | +147% |
| Distributable reserves | 133 | €18,826 | €46,485 | +€27,659 | +147% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €315,340 | €247,626 | -€67,714 | -21.5% |
| Amounts payable after more than one year | 17 | €163,568 | €112,819 | -€50,749 | -31.0% |
| Financial debts | 170/4 | €150,568 | €99,819 | -€50,749 | -33.7% |
| Other amounts payable | 178/9 | €13,000 | €13,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €151,771 | €134,807 | -€16,964 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €55,711 | €50,749 | -€4,962 | -8.9% |
| Trade debts | 44 | €63,324 | €44,643 | -€18,681 | -29.5% |
| Suppliers | 440/4 | €63,324 | €44,643 | -€18,681 | -29.5% |
| Taxes, remuneration and social security | 45 | €23,173 | €25,449 | +€2,277 | +9.8% |
| Taxes | 450/3 | €2,734 | €688 | -€2,046 | -74.9% |
| Remuneration and social security | 454/9 | €20,438 | €24,762 | +€4,323 | +21.2% |
| Other amounts payable | 47/48 | €9,564 | €13,965 | +€4,401 | +46.0% |
| Remuneration, social security and pensions | 62 | €130,186 | €140,334 | +€10,148 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,728 | €23,438 | -€1,290 | -5.2% |
| Other operating charges | 640/8 | €4,564 | €3,385 | -€1,179 | -25.8% |
| Gross operating margin | 9900 | €178,097 | €212,552 | +€34,455 | +19.3% |
| Operating profit (loss) | 9901 | €18,619 | €45,395 | +€26,775 | +144% |
| Financial income | 75/76B | €482 | €959 | +€477 | +99.1% |
| Recurring financial income | 75 | €482 | €959 | +€477 | +99.1% |
| Financial charges | 65/66B | €7,949 | €8,008 | +€59 | +0.7% |
| Recurring financial charges | 65 | €7,949 | €8,008 | +€59 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €11,153 | €38,346 | +€27,193 | +244% |
| Income taxes | 67/77 | €220 | €10,688 | +€10,468 | +4,760% |
| Profit (loss) for the period | 9904 | €10,933 | €27,659 | +€16,726 | +153% |
| Profit (loss) for the period to be appropriated | 9905 | €10,933 | €27,659 | +€16,726 | +153% |
Next steps
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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.