Delicada: 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.
Delicada
Largest movements
- Cash +€60,880
up €60,880 (+87.2%), from €69,842 to €130,722
mainly Net result for the year (+€42,809) and Tax, wage and social debts (+€12,828)
- Tangible fixed assets -€7,564
down €7,564 (-27.8%), from €27,228 to €19,664
of which Furniture and vehicles: -€6,000
- Reserves +€42,809
up €42,809 (+47.7%), from €89,778 to €132,586
- Tax, wage and social debts +€12,828
up €12,828 (+69.5%), from €18,450 to €31,278
- Gross operating margin +€2,855
up €2,855 (+4.7%), from €60,804 to €63,659
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 | €110,569 | €166,183 | +€55,614 | +50.3% |
| Fixed assets | 21/28 | €27,228 | €19,664 | -€7,564 | -27.8% |
| Tangible fixed assets | 22/27 | €27,228 | €19,664 | -€7,564 | -27.8% |
| Plant, machinery and equipment | 23 | €7,551 | €5,988 | -€1,564 | -20.7% |
| Furniture and vehicles | 24 | €19,677 | €13,677 | -€6,000 | -30.5% |
| Current assets | 29/58 | €83,341 | €146,519 | +€63,178 | +75.8% |
| Amounts receivable within one year | 40/41 | €13,018 | €14,272 | +€1,254 | +9.6% |
| Trade receivables | 40 | €12,705 | €13,310 | +€605 | +4.8% |
| Other amounts receivable | 41 | €313 | €962 | +€649 | +207.0% |
| Cash at bank and in hand | 54/58 | €69,842 | €130,722 | +€60,880 | +87.2% |
| Deferred charges and accrued income | 490/1 | €480 | €1,525 | +€1,044 | +217.4% |
| Total equity and liabilities | 10/49 | €110,569 | €166,183 | +€55,614 | +50.3% |
| Equity | 10/15 | €90,778 | €133,586 | +€42,809 | +47.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €89,778 | €132,586 | +€42,809 | +47.7% |
| Distributable reserves | 133 | €89,778 | €132,586 | +€42,809 | +47.7% |
| Amounts payable | 17/49 | €19,791 | €32,596 | +€12,805 | +64.7% |
| Amounts payable within one year | 42/48 | €19,791 | €32,596 | +€12,805 | +64.7% |
| Trade debts | 44 | €1,341 | €1,318 | -€23 | -1.7% |
| Suppliers | 440/4 | €1,341 | €1,318 | -€23 | -1.7% |
| Taxes, remuneration and social security | 45 | €18,450 | €31,278 | +€12,828 | +69.5% |
| Taxes | 450/3 | €18,450 | €31,278 | +€12,828 | +69.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,251 | €7,564 | +€313 | +4.3% |
| Other operating charges | 640/8 | €840 | €653 | -€186 | -22.2% |
| Gross operating margin | 9900 | €60,804 | €63,659 | +€2,855 | +4.7% |
| Operating profit (loss) | 9901 | €52,714 | €55,442 | +€2,729 | +5.2% |
| Financial income | 75/76B | €283 | €70 | -€213 | -75.2% |
| Recurring financial income | 75 | €283 | €70 | -€213 | -75.2% |
| Financial charges | 65/66B | €68 | €110 | +€43 | +62.9% |
| Recurring financial charges | 65 | €68 | €110 | +€43 | +62.9% |
| Profit (loss) for the period before taxes | 9903 | €52,929 | €55,402 | +€2,473 | +4.7% |
| Income taxes | 67/77 | €12,658 | €12,594 | -€64 | -0.5% |
| Profit (loss) for the period | 9904 | €40,271 | €42,809 | +€2,538 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €40,271 | €42,809 | +€2,538 | +6.3% |
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 7 October 2026 via checked.be.