DELI TOP: 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 TOP
Largest movements
- Stocks and contracts +€22,405
up €22,405 (+17.1%), from €131,273 to €153,678
- Cash -€22,243
down €22,243 (-52.1%), from €42,705 to €20,462
mainly Stocks and contracts (-€22,405) and Receivables within one year (-€21,796)
- Receivables within one year +€21,796
up €21,796 (+7.8%), from €278,570 to €300,366
of which Other amounts receivable: +€158,202
- Trade debts +€37,770
up €37,770 (+6,587%), from €573 to €38,343
- Other debts -€20,000
down €20,000 (-50.0%), from €40,000 to €20,000
- Debts after one year -€7,273
down €7,273 (-30.2%), from €24,096 to €16,822
- Tax, wage and social debts +€4,978
up €4,978 (+31.4%), from €15,836 to €20,815
of which Taxes: +€7,609
- Gross operating margin -€57,980
down €57,980 (-37.8%), from €153,288 to €95,308
- Write-downs -€20,404
no longer reported in 2025 (was €20,404)
- Financial income +€7,706
up €7,706 (+205%), from €3,758 to €11,464
- Taxes -€4,246
down €4,246 (-29.8%), from €14,240 to €9,994
- Staff costs -€1,918
down €1,918 (-2.8%), from €68,868 to €66,950
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 | €471,685 | €489,026 | +€17,341 | +3.7% |
| Fixed assets | 21/28 | €18,343 | €13,757 | -€4,586 | -25.0% |
| Tangible fixed assets | 22/27 | €18,343 | €13,757 | -€4,586 | -25.0% |
| Plant, machinery and equipment | 23 | €18,343 | €13,757 | -€4,586 | -25.0% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €453,343 | €475,269 | +€21,926 | +4.8% |
| Stocks and contracts in progress | 3 | €131,273 | €153,678 | +€22,405 | +17.1% |
| Stocks | 30/36 | €131,273 | €153,678 | +€22,405 | +17.1% |
| Amounts receivable within one year | 40/41 | €278,570 | €300,366 | +€21,796 | +7.8% |
| Trade receivables | 40 | €175,938 | €39,531 | -€136,406 | -77.5% |
| Other amounts receivable | 41 | €102,633 | €260,835 | +€158,202 | +154% |
| Cash at bank and in hand | 54/58 | €42,705 | €20,462 | -€22,243 | -52.1% |
| Deferred charges and accrued income | 490/1 | €794 | €762 | -€32 | -4.0% |
| Total equity and liabilities | 10/49 | €471,685 | €489,026 | +€17,341 | +3.7% |
| Equity | 10/15 | €383,896 | €385,639 | +€1,743 | +0.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €315,696 | €317,439 | +€1,743 | +0.6% |
| Amounts payable | 17/49 | €87,790 | €103,387 | +€15,598 | +17.8% |
| Amounts payable after more than one year | 17 | €24,096 | €16,822 | -€7,273 | -30.2% |
| Financial debts | 170/4 | €24,096 | €16,822 | -€7,273 | -30.2% |
| Amounts payable within one year | 42/48 | €63,561 | €86,431 | +€22,870 | +36.0% |
| Current portion of amounts payable after more than one year | 42 | €7,151 | €7,273 | +€122 | +1.7% |
| Trade debts | 44 | €573 | €38,343 | +€37,770 | +6,587% |
| Suppliers | 440/4 | €573 | €38,343 | +€37,770 | +6,587% |
| Taxes, remuneration and social security | 45 | €15,836 | €20,815 | +€4,978 | +31.4% |
| Taxes | 450/3 | €7,108 | €14,717 | +€7,609 | +107% |
| Remuneration and social security | 454/9 | €8,728 | €6,097 | -€2,631 | -30.1% |
| Other amounts payable | 47/48 | €40,000 | €20,000 | -€20,000 | -50.0% |
| Accrued charges and deferred income | 492/3 | €133 | €134 | +€0 | +0.3% |
| Remuneration, social security and pensions | 62 | €68,868 | €66,950 | -€1,918 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,586 | €4,586 | -€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €20,404 | - | -€20,404 | |
| Other operating charges | 640/8 | €1,816 | €1,251 | -€565 | -31.1% |
| Gross operating margin | 9900 | €153,288 | €95,308 | -€57,980 | -37.8% |
| Operating profit (loss) | 9901 | €57,614 | €22,521 | -€35,093 | -60.9% |
| Financial income | 75/76B | €3,758 | €11,464 | +€7,706 | +205% |
| Recurring financial income | 75 | €3,758 | €11,464 | +€7,706 | +205% |
| Financial charges | 65/66B | €2,421 | €2,247 | -€174 | -7.2% |
| Recurring financial charges | 65 | €2,421 | €2,247 | -€174 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €58,951 | €31,737 | -€27,214 | -46.2% |
| Income taxes | 67/77 | €14,240 | €9,994 | -€4,246 | -29.8% |
| Profit (loss) for the period | 9904 | €44,711 | €21,743 | -€22,968 | -51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €44,711 | €21,743 | -€22,968 | -51.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.