DELI WALLONS: what changed
Two fiscal 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 WALLONS
Largest movements
- Cash +€8,047
up €8,047 (+24.7%), from €32,594 to €40,640
mainly Net result for the year (+€14,794) and Depreciation (+€12,548)
- Intangible fixed assets -€7,000
down €7,000 (-12.7%), from €55,118 to €48,118
- Tangible fixed assets -€5,548
down €5,548 (-13.2%), from €42,098 to €36,550
of which Plant, machinery and equipment: -€5,210
- Receivables within one year -€1,855
down €1,855 (-24.3%), from €7,634 to €5,779
of which Trade receivables: -€6,325
- Profit (loss) carried forward +€14,794
up €14,794 (+72.7%), from €20,337 to €35,131
- Accrued charges and deferred income -€12,776
no longer reported in 2025 (was €12,776)
- Debts after one year -€8,067
down €8,067 (-9.2%), from €87,514 to €79,446
- Trade debts +€3,353
new in 2025: €3,353
- Current portion of long-term debt -€2,221
down €2,221 (-21.6%), from €10,288 to €8,067
- Staff costs -€27,042
down €27,042 (-53.1%), from €50,929 to €23,888
- Gross operating margin -€17,816
down €17,816 (-19.9%), from €89,696 to €71,880
- Other operating charges +€5,982
up €5,982 (+1134.5%), from €527 to €6,510
- Taxes +€2,431
up €2,431 (+62.4%), from €3,898 to €6,329
- Financial charges +€1,648
up €1,648 (+26.6%), from €6,202 to €7,850
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.
Cash bridge derived
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 | €141,314 | €135,431 | -€5,882 | -4.2% |
| Fixed assets | 21/28 | €97,421 | €84,873 | -€12,548 | -12.9% |
| Intangible fixed assets | 21 | €55,118 | €48,118 | -€7,000 | -12.7% |
| Tangible fixed assets | 22/27 | €42,098 | €36,550 | -€5,548 | -13.2% |
| Plant, machinery and equipment | 23 | €41,719 | €36,509 | -€5,210 | -12.5% |
| Furniture and vehicles | 24 | €379 | €41 | -€338 | -89.2% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €43,893 | €50,558 | +€6,665 | +15.2% |
| Stocks and contracts in progress | 3 | €2,147 | €2,941 | +€795 | +37.0% |
| Stocks | 30/36 | €2,147 | €2,941 | +€795 | +37.0% |
| Amounts receivable within one year | 40/41 | €7,634 | €5,779 | -€1,855 | -24.3% |
| Trade receivables | 40 | €6,415 | €90 | -€6,325 | -98.6% |
| Other amounts receivable | 41 | €1,219 | €5,689 | +€4,470 | +366.8% |
| Cash at bank and in hand | 54/58 | €32,594 | €40,640 | +€8,047 | +24.7% |
| Deferred charges and accrued income | 490/1 | €1,519 | €1,198 | -€321 | -21.2% |
| Total equity and liabilities | 10/49 | €141,314 | €135,431 | -€5,882 | -4.2% |
| Equity | 10/15 | €23,337 | €38,131 | +€14,794 | +63.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,337 | €35,131 | +€14,794 | +72.7% |
| Amounts payable | 17/49 | €117,977 | €97,300 | -€20,676 | -17.5% |
| Amounts payable after more than one year | 17 | €87,514 | €79,446 | -€8,067 | -9.2% |
| Financial debts | 170/4 | €87,514 | €79,446 | -€8,067 | -9.2% |
| Amounts payable within one year | 42/48 | €17,687 | €17,854 | +€167 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €10,288 | €8,067 | -€2,221 | -21.6% |
| Trade debts | 44 | - | €3,353 | +€3,353 | |
| Suppliers | 440/4 | - | €3,353 | +€3,353 | |
| Taxes, remuneration and social security | 45 | €7,399 | €6,433 | -€965 | -13.0% |
| Taxes | 450/3 | €7,399 | €6,433 | -€965 | -13.0% |
| Accrued charges and deferred income | 492/3 | €12,776 | - | -€12,776 | |
| Remuneration, social security and pensions | 62 | €50,929 | €23,888 | -€27,042 | -53.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,548 | €12,548 | -€0 | 0.0% |
| Other operating charges | 640/8 | €527 | €6,510 | +€5,982 | +1134.5% |
| Gross operating margin | 9900 | €89,696 | €71,880 | -€17,816 | -19.9% |
| Operating profit (loss) | 9901 | €25,692 | €28,935 | +€3,243 | +12.6% |
| Financial income | 75/76B | - | €39 | +€39 | |
| Recurring financial income | 75 | - | €39 | +€39 | |
| Financial charges | 65/66B | €6,202 | €7,850 | +€1,648 | +26.6% |
| Recurring financial charges | 65 | €6,202 | €7,850 | +€1,648 | +26.6% |
| Profit (loss) for the period before taxes | 9903 | €19,490 | €21,123 | +€1,633 | +8.4% |
| Income taxes | 67/77 | €3,898 | €6,329 | +€2,431 | +62.4% |
| Profit (loss) for the period | 9904 | €15,592 | €14,794 | -€798 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,592 | €14,794 | -€798 | -5.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.