DELI SHOPPING: 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 SHOPPING
Largest movements
- Receivables within one year -€96,330
down €96,330 (-48.5%), from €198,779 to €102,449
of which Trade receivables: -€96,077
- Receivables after one year -€47,750
down €47,750 (-95.7%), from €49,872 to €2,122
- Tangible fixed assets -€38,024
down €38,024 (-15.1%), from €251,165 to €213,142
of which Other tangible fixed assets: -€23,364
- Cash +€10,083
up €10,083 (+16.3%), from €61,999 to €72,082
mainly Receivables within one year (+€96,330) and Receivables after one year (+€47,750)
- Trade debts -€45,678
down €45,678 (-22.6%), from €202,315 to €156,637
- Reserves -€39,168
down €39,168 (-52.0%), from €75,355 to €36,187
of which Distributable reserves: -€39,168
- Advances received -€38,138
down €38,138 (-99.9%), from €38,185 to €47
- Debts after one year -€36,466
down €36,466 (-16.9%), from €215,718 to €179,252
- Other debts -€14,645
down €14,645 (-32.7%), from €44,803 to €30,158
- Financial charges -€83,211
down €83,211 (-91.8%), from €90,612 to €7,400
- Gross operating margin +€29,056
up €29,056 (+16.8%), from €173,417 to €202,473
- Taxes +€12,659
up €12,659 (+862%), from €1,468 to €14,128
- Depreciation +€11,212
up €11,212 (+50.3%), from €22,302 to €33,514
- Staff costs +€9,325
up €9,325 (+8.8%), from €105,592 to €114,917
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 | €643,834 | €465,056 | -€178,778 | -27.8% |
| Fixed assets | 21/28 | €323,005 | €280,981 | -€42,024 | -13.0% |
| Intangible fixed assets | 21 | €40,000 | €36,000 | -€4,000 | -10.0% |
| Tangible fixed assets | 22/27 | €251,165 | €213,142 | -€38,024 | -15.1% |
| Plant, machinery and equipment | 23 | €23,853 | €17,702 | -€6,151 | -25.8% |
| Furniture and vehicles | 24 | €8,509 | €0 | -€8,509 | -100% |
| Other tangible fixed assets | 26 | €218,803 | €195,439 | -€23,364 | -10.7% |
| Financial fixed assets | 28 | €31,839 | €31,839 | = | 0.0% |
| Current assets | 29/58 | €320,829 | €184,074 | -€136,754 | -42.6% |
| Amounts receivable after more than one year | 29 | €49,872 | €2,122 | -€47,750 | -95.7% |
| Other amounts receivable | 291 | €49,872 | €2,122 | -€47,750 | -95.7% |
| Stocks and contracts in progress | 3 | €9,584 | €7,021 | -€2,563 | -26.7% |
| Stocks | 30/36 | €9,584 | €7,021 | -€2,563 | -26.7% |
| Amounts receivable within one year | 40/41 | €198,779 | €102,449 | -€96,330 | -48.5% |
| Trade receivables | 40 | €187,228 | €91,151 | -€96,077 | -51.3% |
| Other amounts receivable | 41 | €11,550 | €11,297 | -€253 | -2.2% |
| Cash at bank and in hand | 54/58 | €61,999 | €72,082 | +€10,083 | +16.3% |
| Deferred charges and accrued income | 490/1 | €596 | €401 | -€195 | -32.7% |
| Total equity and liabilities | 10/49 | €643,834 | €465,056 | -€178,778 | -27.8% |
| Equity | 10/15 | €93,955 | €54,787 | -€39,168 | -41.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,355 | €36,187 | -€39,168 | -52.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €73,495 | €34,327 | -€39,168 | -53.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €549,879 | €410,268 | -€139,611 | -25.4% |
| Amounts payable after more than one year | 17 | €215,718 | €179,252 | -€36,466 | -16.9% |
| Financial debts | 170/4 | €215,718 | €179,252 | -€36,466 | -16.9% |
| Amounts payable within one year | 42/48 | €334,161 | €231,017 | -€103,144 | -30.9% |
| Current portion of amounts payable after more than one year | 42 | €35,115 | €36,466 | +€1,351 | +3.8% |
| Trade debts | 44 | €202,315 | €156,637 | -€45,678 | -22.6% |
| Suppliers | 440/4 | €202,315 | €156,637 | -€45,678 | -22.6% |
| Advances received on contracts in progress | 46 | €38,185 | €47 | -€38,138 | -99.9% |
| Taxes, remuneration and social security | 45 | €13,744 | €7,709 | -€6,035 | -43.9% |
| Taxes | 450/3 | €6,129 | €919 | -€5,210 | -85.0% |
| Remuneration and social security | 454/9 | €7,615 | €6,790 | -€825 | -10.8% |
| Other amounts payable | 47/48 | €44,803 | €30,158 | -€14,645 | -32.7% |
| Remuneration, social security and pensions | 62 | €105,592 | €114,917 | +€9,325 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,302 | €33,514 | +€11,212 | +50.3% |
| Other operating charges | 640/8 | €9,535 | €5,300 | -€4,235 | -44.4% |
| Non-recurring operating charges | 66A | €13,290 | €5,204 | -€8,087 | -60.8% |
| Gross operating margin | 9900 | €173,417 | €202,473 | +€29,056 | +16.8% |
| Operating profit (loss) | 9901 | €22,698 | €43,538 | +€20,840 | +91.8% |
| Financial income | 75/76B | €1,216 | €1,322 | +€106 | +8.7% |
| Recurring financial income | 75 | €1,216 | €1,322 | +€106 | +8.7% |
| Financial charges | 65/66B | €90,612 | €7,400 | -€83,211 | -91.8% |
| Recurring financial charges | 65 | €90,612 | €7,400 | -€83,211 | -91.8% |
| Profit (loss) for the period before taxes | 9903 | -€66,697 | €37,460 | +€104,157 | |
| Income taxes | 67/77 | €1,468 | €14,128 | +€12,659 | +862% |
| Profit (loss) for the period | 9904 | -€68,166 | €23,332 | +€91,498 | |
| Profit (loss) for the period to be appropriated | 9905 | -€68,166 | €23,332 | +€91,498 |
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 31 October 2026 via checked.be.