Deli Océan: 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 Océan
Largest movements
- Stocks and contracts +€127,865
new in 2025: €127,865
- Cash -€29,766
down €29,766 (-92.4%), from €32,201 to €2,435
mainly Stocks and contracts (-€127,865) and Receivables within one year (-€23,475)
- Receivables within one year +€23,475
up €23,475 (+156%), from €15,002 to €38,477
of which Trade receivables: +€24,157
- Deferred charges and accrued income +€2,001
up €2,001 (+2,866%), from €70 to €2,070
- Trade debts +€114,197
up €114,197 (+1,165%), from €9,799 to €123,996
- Profit (loss) carried forward +€8,179
up €8,179 (+30.0%), from €27,242 to €35,421
- Advances received +€5,000
new in 2025: €5,000
- Tax, wage and social debts -€3,801
down €3,801 (-52.6%), from €7,231 to €3,430
- Gross operating margin -€17,589
down €17,589 (-49.9%), from €35,269 to €17,680
- Financial charges +€4,169
up €4,169 (+348%), from €1,197 to €5,367
- Taxes -€3,801
down €3,801 (-52.6%), from €7,231 to €3,430
- Financial income -€1,798
down €1,798 (-100%), from €1,798 to €0
- Depreciation -€1,042
down €1,042 (-100%), from €1,042 to €0
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 | €47,273 | €170,847 | +€123,574 | +261% |
| Current assets | 29/58 | €47,273 | €170,847 | +€123,574 | +261% |
| Stocks and contracts in progress | 3 | - | €127,865 | +€127,865 | |
| Stocks | 30/36 | - | €127,865 | +€127,865 | |
| Amounts receivable within one year | 40/41 | €15,002 | €38,477 | +€23,475 | +156% |
| Trade receivables | 40 | €12,889 | €37,047 | +€24,157 | +187% |
| Other amounts receivable | 41 | €2,113 | €1,430 | -€683 | -32.3% |
| Cash at bank and in hand | 54/58 | €32,201 | €2,435 | -€29,766 | -92.4% |
| Deferred charges and accrued income | 490/1 | €70 | €2,070 | +€2,001 | +2,866% |
| Total equity and liabilities | 10/49 | €47,273 | €170,847 | +€123,574 | +261% |
| Equity | 10/15 | €30,242 | €38,421 | +€8,179 | +27.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,242 | €35,421 | +€8,179 | +30.0% |
| Amounts payable | 17/49 | €17,030 | €132,426 | +€115,396 | +678% |
| Amounts payable within one year | 42/48 | €17,030 | €132,426 | +€115,396 | +678% |
| Trade debts | 44 | €9,799 | €123,996 | +€114,197 | +1,165% |
| Suppliers | 440/4 | €9,799 | €123,996 | +€114,197 | +1,165% |
| Advances received on contracts in progress | 46 | - | €5,000 | +€5,000 | |
| Taxes, remuneration and social security | 45 | €7,231 | €3,430 | -€3,801 | -52.6% |
| Taxes | 450/3 | €7,231 | €3,430 | -€3,801 | -52.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,042 | €0 | -€1,042 | -100% |
| Other operating charges | 640/8 | €354 | €705 | +€351 | +99.0% |
| Gross operating margin | 9900 | €35,269 | €17,680 | -€17,589 | -49.9% |
| Operating profit (loss) | 9901 | €33,873 | €16,975 | -€16,897 | -49.9% |
| Financial income | 75/76B | €1,798 | €0 | -€1,798 | -100% |
| Recurring financial income | 75 | €1,798 | €0 | -€1,798 | -100% |
| Financial charges | 65/66B | €1,197 | €5,367 | +€4,169 | +348% |
| Recurring financial charges | 65 | €1,197 | €5,367 | +€4,169 | +348% |
| Profit (loss) for the period before taxes | 9903 | €34,474 | €11,609 | -€22,865 | -66.3% |
| Income taxes | 67/77 | €7,231 | €3,430 | -€3,801 | -52.6% |
| Profit (loss) for the period | 9904 | €27,242 | €8,179 | -€19,064 | -70.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,242 | €8,179 | -€19,064 | -70.0% |
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 23 October 2026 via checked.be.