Délicat'Essence: what changed
What changed
Délicat'Essence
NACE 46.450, Wholesale of perfume and cosmetics
filed annual accounts (NBB)
Net result for the year
€13,328
2024 · €9,324+€4,004
Equity
€52,080
2024 · €38,830+€13,250
Cash
€29,599
2024 · €40,202-€10,603
Balance sheet total
€473,362
2024 · €525,038-€51,676
Largest movements
Assets
- Tangible fixed assets -€29,001
down €29,001 (-8.1%), from €357,304 to €328,303
of which Land and buildings: -€22,168
- Stocks and contracts -€14,129
down €14,129 (-13.3%), from €106,541 to €92,412
- Cash -€10,603
down €10,603 (-26.4%), from €40,202 to €29,599
mainly Debts after one year (-€43,679) and Tax, wage and social debts (-€12,679)
Equity and liabilities
- Debts after one year -€43,679
down €43,679 (-24.5%), from €178,490 to €134,810
- Reserves +€13,328
up €13,328 (+18.5%), from €72,036 to €85,365
of which Distributable reserves: +€13,328
- Tax, wage and social debts -€12,679
down €12,679 (-19.7%), from €64,436 to €51,756
of which Taxes: -€7,476
- Trade debts -€5,905
down €5,905 (-18.7%), from €31,519 to €25,615
Income statement
- Staff costs -€22,005
down €22,005 (-16.7%), from €132,092 to €110,087
- Gross operating margin -€21,199
down €21,199 (-10.7%), from €198,471 to €177,272
- Taxes -€3,516
down €3,516 (-39.0%), from €9,017 to €5,501
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€9,324
Gross operating margin
-€21,199
Staff costs
+€22,005
Depreciation
-€1,095
Other operating charges
+€230
Financial income
-€0
Financial charges
+€548
Taxes
+€3,516
Result 2025
€13,328
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€31,986
Investment
-€932
Financing
-€41,657
Cash 2024
€40,202
From operations (derived)
+€31,986
Net result for the year
+€13,328
Depreciation
+€29,933
Stocks and contracts
+€14,129
Receivables within one year
-€2,062
Deferred charges and accrued income
+€7
Trade debts
-€5,905
Tax, wage and social debts
-€12,679
Other debts
-€5,157
Accrued charges and deferred income
+€393
Investment (derived)
-€932
Investment in fixed assets (net)
-€932
Financing
-€41,657
Debts after one year
-€43,679
Current portion of long-term debt
+€2,101
Contributions, distributions and other
-€79
Cash 2025
€29,599
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €525,038 | €473,362 | -€51,676 | -9.8% |
| Fixed assets | 21/28 | €357,304 | €328,303 | -€29,001 | -8.1% |
| Tangible fixed assets | 22/27 | €357,304 | €328,303 | -€29,001 | -8.1% |
| Land and buildings | 22 | €319,887 | €297,719 | -€22,168 | -6.9% |
| Plant, machinery and equipment | 23 | €35,494 | €29,258 | -€6,237 | -17.6% |
| Furniture and vehicles | 24 | €1,009 | €866 | -€143 | -14.2% |
| Other tangible fixed assets | 26 | €914 | €460 | -€454 | -49.6% |
| Current assets | 29/58 | €167,734 | €145,059 | -€22,676 | -13.5% |
| Stocks and contracts in progress | 3 | €106,541 | €92,412 | -€14,129 | -13.3% |
| Stocks | 30/36 | €106,541 | €92,412 | -€14,129 | -13.3% |
| Amounts receivable within one year | 40/41 | €18,534 | €20,597 | +€2,062 | +11.1% |
| Trade receivables | 40 | €18,534 | €20,597 | +€2,062 | +11.1% |
| Cash at bank and in hand | 54/58 | €40,202 | €29,599 | -€10,603 | -26.4% |
| Deferred charges and accrued income | 490/1 | €2,458 | €2,451 | -€7 | -0.3% |
| Total equity and liabilities | 10/49 | €525,038 | €473,362 | -€51,676 | -9.8% |
| Equity | 10/15 | €38,830 | €52,080 | +€13,250 | +34.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €72,036 | €85,365 | +€13,328 | +18.5% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €53,286 | €66,615 | +€13,328 | +25.0% |
| Profit (loss) carried forward | 14 | -€51,806 | -€51,885 | -€79 | -0.2% |
| Amounts payable | 17/49 | €486,208 | €421,282 | -€64,926 | -13.4% |
| Amounts payable after more than one year | 17 | €178,490 | €134,810 | -€43,679 | -24.5% |
| Financial debts | 170/4 | €178,490 | €134,810 | -€43,679 | -24.5% |
| Amounts payable within one year | 42/48 | €307,718 | €286,079 | -€21,639 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €41,578 | €43,679 | +€2,101 | +5.1% |
| Trade debts | 44 | €31,519 | €25,615 | -€5,905 | -18.7% |
| Suppliers | 440/4 | €31,519 | €25,615 | -€5,905 | -18.7% |
| Taxes, remuneration and social security | 45 | €64,436 | €51,756 | -€12,679 | -19.7% |
| Taxes | 450/3 | €37,266 | €29,790 | -€7,476 | -20.1% |
| Remuneration and social security | 454/9 | €27,170 | €21,967 | -€5,203 | -19.1% |
| Other amounts payable | 47/48 | €170,185 | €165,029 | -€5,157 | -3.0% |
| Accrued charges and deferred income | 492/3 | - | €393 | +€393 | |
| Remuneration, social security and pensions | 62 | €132,092 | €110,087 | -€22,005 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,838 | €29,933 | +€1,095 | +3.8% |
| Other operating charges | 640/8 | €4,983 | €4,753 | -€230 | -4.6% |
| Gross operating margin | 9900 | €198,471 | €177,272 | -€21,199 | -10.7% |
| Operating profit (loss) | 9901 | €32,559 | €32,499 | -€60 | -0.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €14,218 | €13,670 | -€548 | -3.9% |
| Recurring financial charges | 65 | €14,218 | €13,670 | -€548 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €18,341 | €18,829 | +€488 | +2.7% |
| Income taxes | 67/77 | €9,017 | €5,501 | -€3,516 | -39.0% |
| Profit (loss) for the period | 9904 | €9,324 | €13,328 | +€4,004 | +42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,324 | €13,328 | +€4,004 | +42.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.