Deli Rogier: 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 Rogier
Largest movements
- Receivables within one year -€46,267
down €46,267 (-30.3%), from €152,695 to €106,429
of which Other amounts receivable: -€42,607
- Tangible fixed assets -€20,250
down €20,250 (-37.2%), from €54,436 to €34,187
of which Other tangible fixed assets: -€23,781
- Cash -€3,744
down €3,744 (-58.7%), from €6,373 to €2,629
mainly Net result for the year (-€53,849) and Investment in fixed assets (net) (-€14,799)
- Profit (loss) carried forward -€53,849
down €53,849 (-16769.1%), from -€321 to -€54,170
- Tax, wage and social debts -€14,148
down €14,148 (-35.0%), from €40,389 to €26,241
of which Taxes: -€15,700
- Trade debts -€3,703
down €3,703 (-11.5%), from €32,279 to €28,576
- Gross operating margin -€66,518
down €66,518 (-18.5%), from €359,941 to €293,423
- Staff costs +€21,100
up €21,100 (+7.5%), from €283,135 to €304,236
- Other operating charges -€9,984
down €9,984 (-61.0%), from €16,376 to €6,391
- Taxes -€6,937
down €6,937 (-97.9%), from €7,085 to €148
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.
Cash bridge derived
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 | €221,047 | €149,346 | -€71,701 | -32.4% |
| Fixed assets | 21/28 | €54,436 | €34,187 | -€20,250 | -37.2% |
| Tangible fixed assets | 22/27 | €54,436 | €34,187 | -€20,250 | -37.2% |
| Plant, machinery and equipment | 23 | €14,563 | €18,094 | +€3,531 | +24.2% |
| Other tangible fixed assets | 26 | €39,873 | €16,092 | -€23,781 | -59.6% |
| Current assets | 29/58 | €166,611 | €115,160 | -€51,451 | -30.9% |
| Stocks and contracts in progress | 3 | €7,213 | €5,952 | -€1,261 | -17.5% |
| Stocks | 30/36 | €7,213 | €5,952 | -€1,261 | -17.5% |
| Amounts receivable within one year | 40/41 | €152,695 | €106,429 | -€46,267 | -30.3% |
| Trade receivables | 40 | €6,919 | €3,260 | -€3,660 | -52.9% |
| Other amounts receivable | 41 | €145,776 | €103,169 | -€42,607 | -29.2% |
| Cash at bank and in hand | 54/58 | €6,373 | €2,629 | -€3,744 | -58.7% |
| Deferred charges and accrued income | 490/1 | €329 | €150 | -€179 | -54.4% |
| Total equity and liabilities | 10/49 | €221,047 | €149,346 | -€71,701 | -32.4% |
| Equity | 10/15 | €143,279 | €89,430 | -€53,849 | -37.6% |
| Contributions | 10/11 | €143,600 | €143,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€321 | -€54,170 | -€53,849 | -16769.1% |
| Amounts payable | 17/49 | €77,768 | €59,916 | -€17,852 | -23.0% |
| Amounts payable within one year | 42/48 | €72,668 | €54,816 | -€17,852 | -24.6% |
| Trade debts | 44 | €32,279 | €28,576 | -€3,703 | -11.5% |
| Suppliers | 440/4 | €32,279 | €28,576 | -€3,703 | -11.5% |
| Taxes, remuneration and social security | 45 | €40,389 | €26,241 | -€14,148 | -35.0% |
| Taxes | 450/3 | €15,700 | - | -€15,700 | |
| Remuneration and social security | 454/9 | €24,689 | €26,241 | +€1,551 | +6.3% |
| Accrued charges and deferred income | 492/3 | €5,100 | €5,100 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €283,135 | €304,236 | +€21,100 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,729 | €35,048 | +€1,319 | +3.9% |
| Other operating charges | 640/8 | €16,376 | €6,391 | -€9,984 | -61.0% |
| Gross operating margin | 9900 | €359,941 | €293,423 | -€66,518 | -18.5% |
| Operating profit (loss) | 9901 | €26,701 | -€52,252 | -€78,953 | |
| Financial income | 75/76B | €3,340 | €2,187 | -€1,152 | -34.5% |
| Recurring financial income | 75 | €3,340 | €2,187 | -€1,152 | -34.5% |
| Financial charges | 65/66B | €3,948 | €3,637 | -€311 | -7.9% |
| Recurring financial charges | 65 | €3,948 | €3,637 | -€311 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €26,092 | -€53,701 | -€79,794 | |
| Income taxes | 67/77 | €7,085 | €148 | -€6,937 | -97.9% |
| Profit (loss) for the period | 9904 | €19,007 | -€53,849 | -€72,856 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,007 | -€53,849 | -€72,856 |
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 12 October 2026 via checked.be.