DELI STATION: 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 STATION
Largest movements
- Cash +€122,732
up €122,732 (+73.8%), from €166,411 to €289,143
mainly Trade debts (+€125,692) and Net result for the year (+€72,298)
- Tangible fixed assets +€23,157
up €23,157 (+46.9%), from €49,350 to €72,507
of which Leasing and similar rights: +€22,774
- Receivables within one year +€18,356
up €18,356 (+14.9%), from €122,990 to €141,346
of which Trade receivables: +€12,015
- Receivables after one year +€7,446
up €7,446 (+7.8%), from €95,000 to €102,446
- Trade debts +€125,692
up €125,692 (+153%), from €82,098 to €207,790
- Reserves +€72,298
up €72,298 (+40.3%), from €179,246 to €251,543
- Tax, wage and social debts -€49,456
down €49,456 (-53.6%), from €92,323 to €42,867
of which Taxes: -€53,041
- Debts after one year +€13,445
new in 2025: €13,445
- Current portion of long-term debt +€9,527
new in 2025: €9,527
- Gross operating margin +€32,821
up €32,821 (+11.3%), from €289,219 to €322,040
- Staff costs +€31,093
up €31,093 (+19.9%), from €156,380 to €187,472
- Taxes +€17,622
up €17,622 (+95.5%), from €18,449 to €36,071
- Depreciation +€9,877
up €9,877 (+75.2%), from €13,127 to €23,003
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 | €441,953 | €614,903 | +€172,950 | +39.1% |
| Fixed assets | 21/28 | €49,384 | €72,541 | +€23,157 | +46.9% |
| Tangible fixed assets | 22/27 | €49,350 | €72,507 | +€23,157 | +46.9% |
| Plant, machinery and equipment | 23 | €49,350 | €49,733 | +€382 | +0.8% |
| Leasing and similar rights | 25 | - | €22,774 | +€22,774 | |
| Financial fixed assets | 28 | €34 | €34 | = | 0.0% |
| Current assets | 29/58 | €392,569 | €542,362 | +€149,793 | +38.2% |
| Amounts receivable after more than one year | 29 | €95,000 | €102,446 | +€7,446 | +7.8% |
| Other amounts receivable | 291 | €95,000 | €102,446 | +€7,446 | +7.8% |
| Stocks and contracts in progress | 3 | €6,987 | €8,598 | +€1,611 | +23.1% |
| Stocks | 30/36 | €6,987 | €8,598 | +€1,611 | +23.1% |
| Amounts receivable within one year | 40/41 | €122,990 | €141,346 | +€18,356 | +14.9% |
| Trade receivables | 40 | €99,335 | €111,350 | +€12,015 | +12.1% |
| Other amounts receivable | 41 | €23,655 | €29,997 | +€6,341 | +26.8% |
| Cash at bank and in hand | 54/58 | €166,411 | €289,143 | +€122,732 | +73.8% |
| Deferred charges and accrued income | 490/1 | €1,181 | €829 | -€353 | -29.8% |
| Total equity and liabilities | 10/49 | €441,953 | €614,903 | +€172,950 | +39.1% |
| Equity | 10/15 | €180,246 | €252,543 | +€72,298 | +40.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €179,246 | €251,543 | +€72,298 | +40.3% |
| Distributable reserves | 133 | €179,246 | €251,543 | +€72,298 | +40.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €261,707 | €362,360 | +€100,652 | +38.5% |
| Amounts payable after more than one year | 17 | - | €13,445 | +€13,445 | |
| Financial debts | 170/4 | - | €13,445 | +€13,445 | |
| Amounts payable within one year | 42/48 | €261,707 | €348,914 | +€87,207 | +33.3% |
| Current portion of amounts payable after more than one year | 42 | - | €9,527 | +€9,527 | |
| Trade debts | 44 | €82,098 | €207,790 | +€125,692 | +153% |
| Suppliers | 440/4 | €82,098 | €207,790 | +€125,692 | +153% |
| Advances received on contracts in progress | 46 | - | €443 | +€443 | |
| Taxes, remuneration and social security | 45 | €92,323 | €42,867 | -€49,456 | -53.6% |
| Taxes | 450/3 | €71,490 | €18,449 | -€53,041 | -74.2% |
| Remuneration and social security | 454/9 | €20,833 | €24,418 | +€3,585 | +17.2% |
| Other amounts payable | 47/48 | €87,287 | €88,287 | +€1,001 | +1.1% |
| Remuneration, social security and pensions | 62 | €156,380 | €187,472 | +€31,093 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,127 | €23,003 | +€9,877 | +75.2% |
| Other operating charges | 640/8 | €1,584 | €1,052 | -€533 | -33.6% |
| Gross operating margin | 9900 | €289,219 | €322,040 | +€32,821 | +11.3% |
| Operating profit (loss) | 9901 | €118,129 | €110,513 | -€7,616 | -6.4% |
| Financial income | 75/76B | €618 | €1,116 | +€498 | +80.7% |
| Recurring financial income | 75 | €618 | €1,116 | +€498 | +80.7% |
| Financial charges | 65/66B | €1,700 | €3,260 | +€1,560 | +91.8% |
| Recurring financial charges | 65 | €1,700 | €3,260 | +€1,560 | +91.8% |
| Profit (loss) for the period before taxes | 9903 | €117,046 | €108,369 | -€8,677 | -7.4% |
| Income taxes | 67/77 | €18,449 | €36,071 | +€17,622 | +95.5% |
| Profit (loss) for the period | 9904 | €98,597 | €72,298 | -€26,300 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €98,597 | €72,298 | -€26,300 | -26.7% |
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.