DELI OUDENAARDE: 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 OUDENAARDE
Largest movements
- Current investments +€40,000
new in 2025: €40,000
- Cash -€10,084
down €10,084 (-7.9%), from €128,401 to €118,318
mainly Current investments (-€40,000) and Receivables within one year (-€7,969)
- Receivables within one year +€7,969
up €7,969 (+391%), from €2,040 to €10,008
of which Other amounts receivable: +€7,835
- Tangible fixed assets -€4,835
down €4,835 (-22.9%), from €21,130 to €16,296
of which Plant, machinery and equipment: -€3,064
- Reserves +€18,998
up €18,998 (+21.4%), from €88,711 to €107,709
- Other debts +€9,532
up €9,532 (+1,115%), from €855 to €10,387
- Trade debts +€8,789
up €8,789 (+36.9%), from €23,818 to €32,607
- Tax, wage and social debts -€2,441
down €2,441 (-15.2%), from €16,062 to €13,621
of which Taxes: -€2,216
- Staff costs +€8,829
up €8,829 (+7.8%), from €113,408 to €122,237
- Depreciation -€5,328
down €5,328 (-47.0%), from €11,347 to €6,018
- Gross operating margin +€2,628
up €2,628 (+1.7%), from €154,484 to €157,112
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 | €153,586 | €186,748 | +€33,162 | +21.6% |
| Fixed assets | 21/28 | €21,130 | €16,296 | -€4,835 | -22.9% |
| Tangible fixed assets | 22/27 | €21,130 | €16,296 | -€4,835 | -22.9% |
| Plant, machinery and equipment | 23 | €11,677 | €8,613 | -€3,064 | -26.2% |
| Furniture and vehicles | 24 | €0 | €1,060 | +€1,060 | |
| Leasing and similar rights | 25 | €5,442 | €3,781 | -€1,661 | -30.5% |
| Other tangible fixed assets | 26 | €4,011 | €2,841 | -€1,171 | -29.2% |
| Current assets | 29/58 | €132,455 | €170,452 | +€37,997 | +28.7% |
| Stocks and contracts in progress | 3 | €2,014 | €2,126 | +€112 | +5.5% |
| Stocks | 30/36 | €2,014 | €2,126 | +€112 | +5.5% |
| Amounts receivable within one year | 40/41 | €2,040 | €10,008 | +€7,969 | +391% |
| Trade receivables | 40 | €40 | €174 | +€134 | +335% |
| Other amounts receivable | 41 | €2,000 | €9,834 | +€7,835 | +392% |
| Current investments | 50/53 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €128,401 | €118,318 | -€10,084 | -7.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €153,586 | €186,748 | +€33,162 | +21.6% |
| Equity | 10/15 | €107,304 | €126,301 | +€18,998 | +17.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €88,711 | €107,709 | +€18,998 | +21.4% |
| Distributable reserves | 133 | €88,711 | €107,709 | +€18,998 | +21.4% |
| Amounts payable | 17/49 | €46,282 | €60,446 | +€14,164 | +30.6% |
| Amounts payable after more than one year | 17 | €3,833 | €2,008 | -€1,824 | -47.6% |
| Financial debts | 170/4 | €3,833 | €2,008 | -€1,824 | -47.6% |
| Amounts payable within one year | 42/48 | €42,450 | €58,438 | +€15,988 | +37.7% |
| Current portion of amounts payable after more than one year | 42 | €1,714 | €1,824 | +€110 | +6.4% |
| Trade debts | 44 | €23,818 | €32,607 | +€8,789 | +36.9% |
| Suppliers | 440/4 | €23,818 | €32,607 | +€8,789 | +36.9% |
| Taxes, remuneration and social security | 45 | €16,062 | €13,621 | -€2,441 | -15.2% |
| Taxes | 450/3 | €3,502 | €1,285 | -€2,216 | -63.3% |
| Remuneration and social security | 454/9 | €12,560 | €12,335 | -€225 | -1.8% |
| Other amounts payable | 47/48 | €855 | €10,387 | +€9,532 | +1,115% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €113,408 | €122,237 | +€8,829 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,347 | €6,018 | -€5,328 | -47.0% |
| Other operating charges | 640/8 | €1,646 | €1,680 | +€33 | +2.0% |
| Gross operating margin | 9900 | €154,484 | €157,112 | +€2,628 | +1.7% |
| Operating profit (loss) | 9901 | €28,082 | €27,177 | -€906 | -3.2% |
| Financial income | 75/76B | €524 | €1,183 | +€659 | +126% |
| Recurring financial income | 75 | €524 | €1,183 | +€659 | +126% |
| Financial charges | 65/66B | €2,386 | €1,843 | -€543 | -22.8% |
| Recurring financial charges | 65 | €2,386 | €1,843 | -€543 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €26,220 | €26,517 | +€297 | +1.1% |
| Income taxes | 67/77 | €7,352 | €7,519 | +€167 | +2.3% |
| Profit (loss) for the period | 9904 | €18,869 | €18,998 | +€129 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,869 | €18,998 | +€129 | +0.7% |
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 27 October 2026 via checked.be.