DELI MIKE: 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 MIKE
Largest movements
- Cash +€55,173
up €55,173 (+63.2%), from €87,239 to €142,411
mainly Net result for the year (+€41,677) and Other debts (+€11,777)
- Tangible fixed assets -€8,223
down €8,223 (-28.1%), from €29,272 to €21,049
of which Furniture and vehicles: -€7,150
- Deferred charges and accrued income -€3,175
down €3,175 (-83.6%), from €3,799 to €624
- Receivables within one year -€2,194
down €2,194 (-95.5%), from €2,296 to €102
of which Trade receivables: -€2,217
- Reserves +€29,496
up €29,496 (+32.1%), from €91,946 to €121,441
- Other debts +€11,777
up €11,777 (+2,376%), from €496 to €12,273
- Trade debts +€2,071
up €2,071 (+43.4%), from €4,773 to €6,844
- Tax, wage and social debts -€1,762
down €1,762 (-13.4%), from €13,174 to €11,412
of which Taxes: -€3,138
- Gross operating margin -€8,354
down €8,354 (-8.9%), from €93,347 to €84,993
- Other operating charges -€3,870
down €3,870 (-68.9%), from €5,613 to €1,743
- Taxes -€3,489
down €3,489 (-14.7%), from €23,781 to €20,292
- Staff costs +€1,701
up €1,701 (+22.5%), from €7,571 to €9,272
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 | €122,939 | €164,807 | +€41,868 | +34.1% |
| Fixed assets | 21/28 | €29,272 | €21,049 | -€8,223 | -28.1% |
| Tangible fixed assets | 22/27 | €29,272 | €21,049 | -€8,223 | -28.1% |
| Plant, machinery and equipment | 23 | €5,736 | €4,663 | -€1,073 | -18.7% |
| Furniture and vehicles | 24 | €23,536 | €16,386 | -€7,150 | -30.4% |
| Current assets | 29/58 | €93,668 | €143,758 | +€50,091 | +53.5% |
| Stocks and contracts in progress | 3 | €333 | €620 | +€287 | +86.2% |
| Stocks | 30/36 | €333 | €620 | +€287 | +86.2% |
| Amounts receivable within one year | 40/41 | €2,296 | €102 | -€2,194 | -95.5% |
| Trade receivables | 40 | €2,296 | €79 | -€2,217 | -96.6% |
| Other amounts receivable | 41 | - | €23 | +€23 | |
| Cash at bank and in hand | 54/58 | €87,239 | €142,411 | +€55,173 | +63.2% |
| Deferred charges and accrued income | 490/1 | €3,799 | €624 | -€3,175 | -83.6% |
| Total equity and liabilities | 10/49 | €122,939 | €164,807 | +€41,868 | +34.1% |
| Equity | 10/15 | €92,446 | €121,941 | +€29,496 | +31.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €91,946 | €121,441 | +€29,496 | +32.1% |
| Distributable reserves | 133 | €91,946 | €121,441 | +€29,496 | +32.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €30,494 | €42,866 | +€12,372 | +40.6% |
| Amounts payable after more than one year | 17 | €5,114 | €5,561 | +€446 | +8.7% |
| Financial debts | 170/4 | €5,114 | €0 | -€5,114 | -100% |
| Other amounts payable | 178/9 | - | €5,561 | +€5,561 | |
| Amounts payable within one year | 42/48 | €25,380 | €37,305 | +€11,926 | +47.0% |
| Current portion of amounts payable after more than one year | 42 | €5,494 | €5,114 | -€379 | -6.9% |
| Financial debts | 43 | - | €26 | +€26 | |
| Credit institutions | 430/8 | - | €26 | +€26 | |
| Trade debts | 44 | €4,773 | €6,844 | +€2,071 | +43.4% |
| Suppliers | 440/4 | €4,773 | €6,844 | +€2,071 | +43.4% |
| Advances received on contracts in progress | 46 | €1,443 | €1,635 | +€193 | +13.4% |
| Taxes, remuneration and social security | 45 | €13,174 | €11,412 | -€1,762 | -13.4% |
| Taxes | 450/3 | €11,701 | €8,563 | -€3,138 | -26.8% |
| Remuneration and social security | 454/9 | €1,473 | €2,849 | +€1,376 | +93.4% |
| Other amounts payable | 47/48 | €496 | €12,273 | +€11,777 | +2,376% |
| Remuneration, social security and pensions | 62 | €7,571 | €9,272 | +€1,701 | +22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,253 | €9,493 | +€240 | +2.6% |
| Other operating charges | 640/8 | €5,613 | €1,743 | -€3,870 | -68.9% |
| Gross operating margin | 9900 | €93,347 | €84,993 | -€8,354 | -8.9% |
| Operating profit (loss) | 9901 | €70,910 | €64,485 | -€6,425 | -9.1% |
| Financial income | 75/76B | €630 | €674 | +€44 | +7.0% |
| Recurring financial income | 75 | €630 | €674 | +€44 | +7.0% |
| Financial charges | 65/66B | €2,741 | €3,190 | +€450 | +16.4% |
| Recurring financial charges | 65 | €2,741 | €3,190 | +€450 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €68,800 | €61,969 | -€6,831 | -9.9% |
| Income taxes | 67/77 | €23,781 | €20,292 | -€3,489 | -14.7% |
| Profit (loss) for the period | 9904 | €45,019 | €41,677 | -€3,342 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,019 | €41,677 | -€3,342 | -7.4% |
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 28 October 2026 via checked.be.