DELI-SONJA: what changed
What changed
DELI-SONJA
NACE 47.279, Other retail sale of food
filed annual accounts (NBB)
Net result for the year
€2,412
2024 · €4,275-€1,863
Equity
€4,841
2024 · €2,429+€2,412
Cash
€24,472
2024 · €24,444+€28
Balance sheet total
€80,722
2024 · €78,681+€2,040
Largest movements
Assets
- Tangible fixed assets +€5,851
up €5,851 (+376%), from €1,558 to €7,409
of which Assets under construction and advance payments: +€4,959
- Receivables within one year -€5,505
down €5,505 (-13.4%), from €40,957 to €35,452
of which Other amounts receivable: -€9,432
- Stocks and contracts +€1,596
up €1,596 (+18.3%), from €8,723 to €10,319
Equity and liabilities
- Tax, wage and social debts +€6,407
up €6,407 (+37.5%), from €17,100 to €23,507
of which Remuneration and social security: +€4,779
- Trade debts -€6,110
down €6,110 (-13.9%), from €44,095 to €37,985
- Short-term financial debts -€5,261
no longer reported in 2025 (was €5,261)
- Other debts +€3,538
up €3,538 (+57.3%), from €6,174 to €9,713
- Profit (loss) carried forward +€2,412
up €2,412 (+13.2%), from -€18,223 to -€15,811
Income statement
- Staff costs +€1,336
up €1,336 (+3.6%), from €37,376 to €38,711
- Gross operating margin -€1,030
down €1,030 (-2.2%), from €47,259 to €46,229
- Other operating charges -€593
down €593 (-37.0%), from €1,601 to €1,008
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€4,275
Gross operating margin
-€1,030
Staff costs
-€1,336
Depreciation
+€288
Other operating charges
+€593
Financial income
+€21
Financial charges
-€398
Result 2025
€2,412
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€13,000
Investment
-€7,115
Financing
-€5,857
Cash 2024
€24,444
From operations (derived)
+€13,000
Net result for the year
+€2,412
Depreciation
+€1,264
Stocks and contracts
-€1,596
Receivables within one year
+€5,505
Deferred charges and accrued income
-€70
Trade debts
-€6,110
Tax, wage and social debts
+€6,407
Other debts
+€3,538
Accrued charges and deferred income
+€1,650
Investment (derived)
-€7,115
Investment in fixed assets (net)
-€7,115
Financing
-€5,857
Debts after one year
-€1,197
Current portion of long-term debt
+€601
Short-term financial debts
-€5,261
Cash 2025
€24,472
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,681 | €80,722 | +€2,040 | +2.6% |
| Fixed assets | 21/28 | €4,558 | €10,409 | +€5,851 | +128% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €1,558 | €7,409 | +€5,851 | +376% |
| Plant, machinery and equipment | 23 | €1,443 | €599 | -€845 | -58.5% |
| Furniture and vehicles | 24 | €114 | €1,851 | +€1,737 | +1,520% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Assets under construction and advance payments | 27 | - | €4,959 | +€4,959 | |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €74,124 | €70,313 | -€3,811 | -5.1% |
| Stocks and contracts in progress | 3 | €8,723 | €10,319 | +€1,596 | +18.3% |
| Stocks | 30/36 | €8,723 | €10,319 | +€1,596 | +18.3% |
| Amounts receivable within one year | 40/41 | €40,957 | €35,452 | -€5,505 | -13.4% |
| Trade receivables | 40 | €27,651 | €31,578 | +€3,927 | +14.2% |
| Other amounts receivable | 41 | €13,306 | €3,874 | -€9,432 | -70.9% |
| Cash at bank and in hand | 54/58 | €24,444 | €24,472 | +€28 | +0.1% |
| Deferred charges and accrued income | 490/1 | - | €70 | +€70 | |
| Total equity and liabilities | 10/49 | €78,681 | €80,722 | +€2,040 | +2.6% |
| Equity | 10/15 | €2,429 | €4,841 | +€2,412 | +99.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €2,102 | €2,102 | = | 0.0% |
| Non-distributable reserves | 130/1 | €440 | €440 | = | 0.0% |
| Reserves not available under the articles | 1311 | €440 | €440 | = | 0.0% |
| Tax-exempt reserves | 132 | €428 | €428 | = | 0.0% |
| Distributable reserves | 133 | €1,234 | €1,234 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,223 | -€15,811 | +€2,412 | +13.2% |
| Amounts payable | 17/49 | €76,253 | €75,881 | -€372 | -0.5% |
| Amounts payable after more than one year | 17 | €1,569 | €372 | -€1,197 | -76.3% |
| Financial debts | 170/4 | €1,569 | €372 | -€1,197 | -76.3% |
| Amounts payable within one year | 42/48 | €74,684 | €73,859 | -€825 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €2,053 | €2,654 | +€601 | +29.3% |
| Financial debts | 43 | €5,261 | - | -€5,261 | |
| Credit institutions | 430/8 | €5,261 | - | -€5,261 | |
| Trade debts | 44 | €44,095 | €37,985 | -€6,110 | -13.9% |
| Suppliers | 440/4 | €44,095 | €37,985 | -€6,110 | -13.9% |
| Taxes, remuneration and social security | 45 | €17,100 | €23,507 | +€6,407 | +37.5% |
| Taxes | 450/3 | €690 | €2,319 | +€1,628 | +236% |
| Remuneration and social security | 454/9 | €16,409 | €21,188 | +€4,779 | +29.1% |
| Other amounts payable | 47/48 | €6,174 | €9,713 | +€3,538 | +57.3% |
| Accrued charges and deferred income | 492/3 | - | €1,650 | +€1,650 | |
| Remuneration, social security and pensions | 62 | €37,376 | €38,711 | +€1,336 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,551 | €1,264 | -€288 | -18.5% |
| Other operating charges | 640/8 | €1,601 | €1,008 | -€593 | -37.0% |
| Gross operating margin | 9900 | €47,259 | €46,229 | -€1,030 | -2.2% |
| Operating profit (loss) | 9901 | €6,731 | €5,246 | -€1,485 | -22.1% |
| Financial income | 75/76B | €1 | €21 | +€21 | +3,981% |
| Recurring financial income | 75 | €1 | €21 | +€21 | +3,981% |
| Financial charges | 65/66B | €2,457 | €2,855 | +€398 | +16.2% |
| Recurring financial charges | 65 | €2,457 | €2,855 | +€398 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | €4,275 | €2,412 | -€1,863 | -43.6% |
| Profit (loss) for the period | 9904 | €4,275 | €2,412 | -€1,863 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,275 | €2,412 | -€1,863 | -43.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.