DELI ONE: 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 ONE
Largest movements
- Cash -€22,536
down €22,536 (-80.8%), from €27,889 to €5,353
mainly Debts after one year (-€98,868) and Trade debts (-€15,322)
- Debts after one year -€98,868
down €98,868 (-18.2%), from €542,640 to €443,772
of which Financial debts: -€98,868
- Profit (loss) carried forward +€89,099
up €89,099 (+116%), from €76,908 to €166,007
- Trade debts -€15,322
down €15,322 (-85.5%), from €17,931 to €2,609
- Gross operating margin +€18,464
up €18,464 (+13.5%), from €136,545 to €155,009
- Financial charges -€5,302
down €5,302 (-16.4%), from €32,421 to €27,119
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 | €936,619 | €915,549 | -€21,070 | -2.2% |
| Fixed assets | 21/28 | €900,000 | €900,000 | = | 0.0% |
| Financial fixed assets | 28 | €900,000 | €900,000 | = | 0.0% |
| Current assets | 29/58 | €36,619 | €15,549 | -€21,070 | -57.5% |
| Amounts receivable within one year | 40/41 | €2,244 | €7,635 | +€5,392 | +240% |
| Other amounts receivable | 41 | €2,244 | €7,635 | +€5,392 | +240% |
| Cash at bank and in hand | 54/58 | €27,889 | €5,353 | -€22,536 | -80.8% |
| Deferred charges and accrued income | 490/1 | €6,486 | €2,560 | -€3,926 | -60.5% |
| Total equity and liabilities | 10/49 | €936,619 | €915,549 | -€21,070 | -2.2% |
| Equity | 10/15 | €176,908 | €266,007 | +€89,099 | +50.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,908 | €166,007 | +€89,099 | +116% |
| Amounts payable | 17/49 | €759,710 | €649,541 | -€110,169 | -14.5% |
| Amounts payable after more than one year | 17 | €542,640 | €443,772 | -€98,868 | -18.2% |
| Financial debts | 170/4 | €442,640 | €343,772 | -€98,868 | -22.3% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €216,232 | €205,079 | -€11,153 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €119,562 | €128,868 | +€9,306 | +7.8% |
| Trade debts | 44 | €17,931 | €2,609 | -€15,322 | -85.5% |
| Suppliers | 440/4 | €17,931 | €2,609 | -€15,322 | -85.5% |
| Taxes, remuneration and social security | 45 | €8,056 | €3,608 | -€4,448 | -55.2% |
| Taxes | 450/3 | €8,056 | €3,608 | -€4,448 | -55.2% |
| Other amounts payable | 47/48 | €70,683 | €69,994 | -€689 | -1.0% |
| Accrued charges and deferred income | 492/3 | €837 | €690 | -€147 | -17.6% |
| Remuneration, social security and pensions | 62 | €10,886 | €11,942 | +€1,056 | +9.7% |
| Other operating charges | 640/8 | €2,095 | €1,778 | -€316 | -15.1% |
| Gross operating margin | 9900 | €136,545 | €155,009 | +€18,464 | +13.5% |
| Operating profit (loss) | 9901 | €123,565 | €141,289 | +€17,724 | +14.3% |
| Financial income | 75/76B | €82 | €53 | -€29 | -35.3% |
| Recurring financial income | 75 | €82 | €53 | -€29 | -35.3% |
| Financial charges | 65/66B | €32,421 | €27,119 | -€5,302 | -16.4% |
| Recurring financial charges | 65 | €32,421 | €27,119 | -€5,302 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €91,226 | €114,223 | +€22,997 | +25.2% |
| Income taxes | 67/77 | €23,788 | €25,124 | +€1,336 | +5.6% |
| Profit (loss) for the period | 9904 | €67,438 | €89,099 | +€21,661 | +32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €67,438 | €89,099 | +€21,661 | +32.1% |
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.