Deli Q: 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 Q
Largest movements
- Receivables within one year -€15,378
down €15,378 (-87.3%), from €17,610 to €2,232
of which Trade receivables: -€15,517
- Intangible fixed assets -€4,500
down €4,500 (-15.2%), from €29,625 to €25,125
- Debts after one year -€15,732
down €15,732 (-87.2%), from €18,042 to €2,311
- Profit (loss) carried forward -€11,582
down €11,582 (-98.0%), from -€11,814 to -€23,396
- Trade debts +€10,306
up €10,306 (+73.6%), from €14,005 to €24,311
- Other debts -€9,902
no longer reported in 2025 (was €9,902)
- Current portion of long-term debt +€7,936
new in 2025: €7,936
- Gross operating margin -€21,818
down €21,818 (-37.9%), from €57,491 to €35,674
- Staff costs -€9,685
down €9,685 (-20.7%), from €46,812 to €37,128
- Other operating charges -€637
down €637 (-13.7%), from €4,648 to €4,011
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 | €53,375 | €32,140 | -€21,236 | -39.8% |
| Fixed assets | 21/28 | €30,521 | €25,607 | -€4,913 | -16.1% |
| Intangible fixed assets | 21 | €29,625 | €25,125 | -€4,500 | -15.2% |
| Tangible fixed assets | 22/27 | €896 | €482 | -€413 | -46.2% |
| Plant, machinery and equipment | 23 | €896 | €482 | -€413 | -46.2% |
| Current assets | 29/58 | €22,855 | €6,532 | -€16,322 | -71.4% |
| Stocks and contracts in progress | 3 | €4,250 | €4,050 | -€200 | -4.7% |
| Stocks | 30/36 | €4,250 | €4,050 | -€200 | -4.7% |
| Amounts receivable within one year | 40/41 | €17,610 | €2,232 | -€15,378 | -87.3% |
| Trade receivables | 40 | €17,610 | €2,093 | -€15,517 | -88.1% |
| Other amounts receivable | 41 | - | €139 | +€139 | |
| Cash at bank and in hand | 54/58 | €567 | €250 | -€317 | -55.9% |
| Deferred charges and accrued income | 490/1 | €427 | - | -€427 | |
| Total equity and liabilities | 10/49 | €53,375 | €32,140 | -€21,236 | -39.8% |
| Equity | 10/15 | €186 | -€11,396 | -€11,582 | |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,814 | -€23,396 | -€11,582 | -98.0% |
| Amounts payable | 17/49 | €53,190 | €43,535 | -€9,654 | -18.2% |
| Amounts payable after more than one year | 17 | €18,042 | €2,311 | -€15,732 | -87.2% |
| Financial debts | 170/4 | €18,042 | €2,311 | -€15,732 | -87.2% |
| Amounts payable within one year | 42/48 | €34,983 | €40,300 | +€5,317 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | - | €7,936 | +€7,936 | |
| Financial debts | 43 | €4,715 | €4,925 | +€209 | +4.4% |
| Credit institutions | 430/8 | €4,715 | €4,925 | +€209 | +4.4% |
| Trade debts | 44 | €14,005 | €24,311 | +€10,306 | +73.6% |
| Suppliers | 440/4 | €14,005 | €24,311 | +€10,306 | +73.6% |
| Taxes, remuneration and social security | 45 | €6,361 | €3,129 | -€3,232 | -50.8% |
| Taxes | 450/3 | €1,302 | €618 | -€685 | -52.6% |
| Remuneration and social security | 454/9 | €5,059 | €2,511 | -€2,547 | -50.4% |
| Other amounts payable | 47/48 | €9,902 | - | -€9,902 | |
| Accrued charges and deferred income | 492/3 | €164 | €925 | +€761 | +464% |
| Remuneration, social security and pensions | 62 | €46,812 | €37,128 | -€9,685 | -20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,913 | €4,913 | = | 0.0% |
| Other operating charges | 640/8 | €4,648 | €4,011 | -€637 | -13.7% |
| Gross operating margin | 9900 | €57,491 | €35,674 | -€21,818 | -37.9% |
| Operating profit (loss) | 9901 | €1,118 | -€10,379 | -€11,497 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €809 | €1,203 | +€394 | +48.7% |
| Recurring financial charges | 65 | €809 | €1,203 | +€394 | +48.7% |
| Profit (loss) for the period before taxes | 9903 | €309 | -€11,582 | -€11,890 | |
| Profit (loss) for the period | 9904 | €309 | -€11,582 | -€11,890 | |
| Profit (loss) for the period to be appropriated | 9905 | €309 | -€11,582 | -€11,890 |
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.