DELI LUNCH: 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 LUNCH
Largest movements
- Stocks and contracts -€16,372
down €16,372 (-94.9%), from €17,254 to €882
- Current investments +€7,537
new in 2025: €7,537
- Receivables within one year -€2,778
down €2,778 (-56.7%), from €4,897 to €2,119
of which Trade receivables: -€3,876
- Cash -€2,443
no longer reported in 2025 (was €2,443)
mainly Net result for the year (-€32,388) and Current investments (-€7,537)
- Deferred charges and accrued income -€1,227
no longer reported in 2025 (was €1,227)
- Profit (loss) carried forward -€32,388
down €32,388 (-104%), from -€31,138 to -€63,526
- Other debts +€16,097
up €16,097 (+76.4%), from €21,083 to €37,179
- Trade debts +€3,248
up €3,248 (+34.2%), from €9,488 to €12,736
- Current portion of long-term debt -€2,214
down €2,214 (-55.0%), from €4,029 to €1,815
- Debts after one year -€1,953
down €1,953 (-27.9%), from €7,000 to €5,047
- Staff costs +€23,149
up €23,149 (+227%), from €10,211 to €33,360
- Gross operating margin -€9,628
down €9,628 (-79.5%), from €12,115 to €2,487
- Other operating charges -€308
down €308 (-33.2%), from €928 to €621
- Financial charges +€136
up €136 (+16.4%), from €834 to €971
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 | €30,501 | €15,217 | -€15,284 | -50.1% |
| Fixed assets | 21/28 | €4,679 | €4,679 | = | 0.0% |
| Financial fixed assets | 28 | €4,679 | €4,679 | = | 0.0% |
| Current assets | 29/58 | €25,821 | €10,538 | -€15,284 | -59.2% |
| Stocks and contracts in progress | 3 | €17,254 | €882 | -€16,372 | -94.9% |
| Stocks | 30/36 | €17,254 | €882 | -€16,372 | -94.9% |
| Amounts receivable within one year | 40/41 | €4,897 | €2,119 | -€2,778 | -56.7% |
| Trade receivables | 40 | €4,764 | €888 | -€3,876 | -81.4% |
| Other amounts receivable | 41 | €133 | €1,230 | +€1,097 | +826% |
| Current investments | 50/53 | - | €7,537 | +€7,537 | |
| Cash at bank and in hand | 54/58 | €2,443 | - | -€2,443 | |
| Deferred charges and accrued income | 490/1 | €1,227 | - | -€1,227 | |
| Total equity and liabilities | 10/49 | €30,501 | €15,217 | -€15,284 | -50.1% |
| Equity | 10/15 | -€11,431 | -€43,820 | -€32,388 | -283% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,156 | €1,156 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,156 | €1,156 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,156 | €1,156 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,138 | -€63,526 | -€32,388 | -104% |
| Amounts payable | 17/49 | €41,932 | €59,036 | +€17,105 | +40.8% |
| Amounts payable after more than one year | 17 | €7,000 | €5,047 | -€1,953 | -27.9% |
| Financial debts | 170/4 | €7,000 | €5,047 | -€1,953 | -27.9% |
| Amounts payable within one year | 42/48 | €34,932 | €53,990 | +€19,058 | +54.6% |
| Current portion of amounts payable after more than one year | 42 | €4,029 | €1,815 | -€2,214 | -55.0% |
| Trade debts | 44 | €9,488 | €12,736 | +€3,248 | +34.2% |
| Suppliers | 440/4 | €9,488 | €12,736 | +€3,248 | +34.2% |
| Taxes, remuneration and social security | 45 | €332 | €2,259 | +€1,928 | +581% |
| Remuneration and social security | 454/9 | €332 | €2,259 | +€1,928 | +581% |
| Other amounts payable | 47/48 | €21,083 | €37,179 | +€16,097 | +76.4% |
| Remuneration, social security and pensions | 62 | €10,211 | €33,360 | +€23,149 | +227% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32 | - | -€32 | |
| Other operating charges | 640/8 | €928 | €621 | -€308 | -33.2% |
| Gross operating margin | 9900 | €12,115 | €2,487 | -€9,628 | -79.5% |
| Operating profit (loss) | 9901 | €942 | -€31,494 | -€32,436 | |
| Financial income | 75/76B | €2 | €76 | +€74 | +3,525% |
| Recurring financial income | 75 | €2 | €76 | +€74 | +3,525% |
| Financial charges | 65/66B | €834 | €971 | +€136 | +16.4% |
| Recurring financial charges | 65 | €834 | €971 | +€136 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €110 | -€32,388 | -€32,498 | |
| Profit (loss) for the period | 9904 | €110 | -€32,388 | -€32,498 | |
| Profit (loss) for the period to be appropriated | 9905 | €110 | -€32,388 | -€32,498 |
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 25 October 2026 via checked.be.