DELI - UCCLE: 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 - UCCLE
Largest movements
- Receivables within one year +€126,208
up €126,208 (+75.3%), from €167,648 to €293,856
of which Trade receivables: +€76,586
- Cash -€101,657
down €101,657 (-59.0%), from €172,195 to €70,538
mainly Receivables within one year (-€126,208) and Debts after one year (-€33,383)
- Tangible fixed assets -€17,458
down €17,458 (-13.3%), from €130,920 to €113,463
of which Land and buildings: -€15,200
- Debts after one year -€33,383
down €33,383 (-30.4%), from €109,717 to €76,335
- Profit (loss) carried forward +€31,264
up €31,264 (+20.1%), from €155,334 to €186,598
- Tax, wage and social debts +€28,105
up €28,105 (+44.2%), from €63,583 to €91,687
of which Taxes: +€29,037
- Current portion of long-term debt -€15,189
down €15,189 (-31.3%), from €48,572 to €33,383
- Staff costs +€21,917
up €21,917 (+10.2%), from €215,171 to €237,087
- Gross operating margin +€16,177
up €16,177 (+4.3%), from €378,807 to €394,984
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 | €491,186 | €496,822 | +€5,635 | +1.1% |
| Fixed assets | 21/28 | €132,990 | €115,533 | -€17,458 | -13.1% |
| Tangible fixed assets | 22/27 | €130,920 | €113,463 | -€17,458 | -13.3% |
| Land and buildings | 22 | €60,800 | €45,600 | -€15,200 | -25.0% |
| Furniture and vehicles | 24 | €34,005 | €23,445 | -€10,561 | -31.1% |
| Other tangible fixed assets | 26 | €36,115 | €44,418 | +€8,303 | +23.0% |
| Financial fixed assets | 28 | €2,070 | €2,070 | = | 0.0% |
| Current assets | 29/58 | €358,196 | €381,289 | +€23,093 | +6.4% |
| Stocks and contracts in progress | 3 | €235 | €365 | +€130 | +55.3% |
| Stocks | 30/36 | €235 | €365 | +€130 | +55.3% |
| Amounts receivable within one year | 40/41 | €167,648 | €293,856 | +€126,208 | +75.3% |
| Trade receivables | 40 | €167,648 | €244,234 | +€76,586 | +45.7% |
| Other amounts receivable | 41 | - | €49,622 | +€49,622 | |
| Cash at bank and in hand | 54/58 | €172,195 | €70,538 | -€101,657 | -59.0% |
| Deferred charges and accrued income | 490/1 | €18,119 | €16,531 | -€1,588 | -8.8% |
| Total equity and liabilities | 10/49 | €491,186 | €496,822 | +€5,635 | +1.1% |
| Equity | 10/15 | €194,535 | €225,799 | +€31,264 | +16.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €20,609 | €20,609 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,334 | €186,598 | +€31,264 | +20.1% |
| Amounts payable | 17/49 | €296,651 | €271,023 | -€25,628 | -8.6% |
| Amounts payable after more than one year | 17 | €109,717 | €76,335 | -€33,383 | -30.4% |
| Financial debts | 170/4 | €109,717 | €76,335 | -€33,383 | -30.4% |
| Amounts payable within one year | 42/48 | €186,934 | €194,688 | +€7,755 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €48,572 | €33,383 | -€15,189 | -31.3% |
| Trade debts | 44 | €37,038 | €32,218 | -€4,820 | -13.0% |
| Suppliers | 440/4 | €37,038 | €32,218 | -€4,820 | -13.0% |
| Taxes, remuneration and social security | 45 | €63,583 | €91,687 | +€28,105 | +44.2% |
| Taxes | 450/3 | €30,359 | €59,397 | +€29,037 | +95.6% |
| Remuneration and social security | 454/9 | €33,223 | €32,291 | -€932 | -2.8% |
| Other amounts payable | 47/48 | €37,741 | €37,400 | -€341 | -0.9% |
| Remuneration, social security and pensions | 62 | €215,171 | €237,087 | +€21,917 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,740 | €40,454 | -€286 | -0.7% |
| Other operating charges | 640/8 | €10,845 | €7,469 | -€3,376 | -31.1% |
| Gross operating margin | 9900 | €378,807 | €394,984 | +€16,177 | +4.3% |
| Operating profit (loss) | 9901 | €112,052 | €109,975 | -€2,077 | -1.9% |
| Financial income | 75/76B | €201 | €34 | -€167 | -83.2% |
| Recurring financial income | 75 | €201 | €34 | -€167 | -83.2% |
| Financial charges | 65/66B | €17,516 | €14,358 | -€3,158 | -18.0% |
| Recurring financial charges | 65 | €17,516 | €14,358 | -€3,158 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €94,737 | €95,651 | +€914 | +1.0% |
| Income taxes | 67/77 | €31,733 | €34,387 | +€2,654 | +8.4% |
| Profit (loss) for the period | 9904 | €63,004 | €61,264 | -€1,741 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €63,004 | €61,264 | -€1,741 | -2.8% |
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 23 October 2026 via checked.be.