DELICAFE: 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.
DELICAFE
Largest movements
- Cash -€2,261
down €2,261 (-11.4%), from €19,786 to €17,525
mainly Trade debts (-€4,591) and Investment in fixed assets (net) (-€1,062)
- Stocks and contracts -€1,045
down €1,045 (-24.5%), from €4,261 to €3,215
- Tangible fixed assets +€844
up €844 (+321.5%), from €263 to €1,107
of which Plant, machinery and equipment: +€708
- Trade debts -€4,591
down €4,591 (-46.2%), from €9,934 to €5,343
- Profit (loss) carried forward +€2,781
up €2,781 (+86.1%), from -€3,231 to -€450
- Accrued charges and deferred income -€387
no longer reported in 2025 (was €387)
- Gross operating margin -€3,563
down €3,563 (-48.1%), from €7,414 to €3,851
- Other operating charges -€598
down €598 (-59.9%), from €998 to €400
- Financial charges -€526
down €526 (-53.8%), from €977 to €452
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 | €26,393 | €23,849 | -€2,543 | -9.6% |
| Fixed assets | 21/28 | €263 | €1,107 | +€844 | +321.5% |
| Tangible fixed assets | 22/27 | €263 | €1,107 | +€844 | +321.5% |
| Plant, machinery and equipment | 23 | - | €708 | +€708 | |
| Furniture and vehicles | 24 | €263 | €399 | +€136 | +51.9% |
| Current assets | 29/58 | €26,130 | €22,742 | -€3,387 | -13.0% |
| Stocks and contracts in progress | 3 | €4,261 | €3,215 | -€1,045 | -24.5% |
| Stocks | 30/36 | €4,261 | €3,215 | -€1,045 | -24.5% |
| Amounts receivable within one year | 40/41 | €2,065 | €2,003 | -€63 | -3.0% |
| Trade receivables | 40 | €2,065 | €1,533 | -€532 | -25.8% |
| Other amounts receivable | 41 | - | €469 | +€469 | |
| Cash at bank and in hand | 54/58 | €19,786 | €17,525 | -€2,261 | -11.4% |
| Deferred charges and accrued income | 490/1 | €18 | - | -€18 | |
| Total equity and liabilities | 10/49 | €26,393 | €23,849 | -€2,543 | -9.6% |
| Equity | 10/15 | €15,569 | €18,350 | +€2,781 | +17.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,231 | -€450 | +€2,781 | +86.1% |
| Amounts payable | 17/49 | €10,824 | €5,499 | -€5,325 | -49.2% |
| Amounts payable within one year | 42/48 | €10,436 | €5,499 | -€4,937 | -47.3% |
| Trade debts | 44 | €9,934 | €5,343 | -€4,591 | -46.2% |
| Suppliers | 440/4 | €9,934 | €5,343 | -€4,591 | -46.2% |
| Taxes, remuneration and social security | 45 | €202 | - | -€202 | |
| Taxes | 450/3 | €202 | - | -€202 | |
| Other amounts payable | 47/48 | €300 | €156 | -€144 | -47.9% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147 | €218 | +€71 | +48.3% |
| Other operating charges | 640/8 | €998 | €400 | -€598 | -59.9% |
| Gross operating margin | 9900 | €7,414 | €3,851 | -€3,563 | -48.1% |
| Operating profit (loss) | 9901 | €6,269 | €3,233 | -€3,036 | -48.4% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €977 | €452 | -€526 | -53.8% |
| Recurring financial charges | 65 | €977 | €452 | -€526 | -53.8% |
| Profit (loss) for the period before taxes | 9903 | €5,305 | €2,781 | -€2,523 | -47.6% |
| Profit (loss) for the period | 9904 | €5,305 | €2,781 | -€2,523 | -47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,305 | €2,781 | -€2,523 | -47.6% |
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 6 October 2026 via checked.be.