DELICATA: 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.
DELICATA
Largest movements
- Tangible fixed assets -€14,863
down €14,863 (-22.8%), from €65,115 to €50,252
of which Plant, machinery and equipment: -€13,167
- Receivables within one year +€4,160
up €4,160 (+9.3%), from €44,662 to €48,822
of which Trade receivables: +€9,697
- Stocks and contracts +€2,799
up €2,799 (+136.7%), from €2,047 to €4,846
- Cash -€2,186
down €2,186 (-14.3%), from €15,294 to €13,108
mainly Debts after one year (-€15,159) and Net result for the year (-€11,077)
- Debts after one year -€15,159
down €15,159 (-24.8%), from €61,082 to €45,923
- Trade debts +€12,079
up €12,079 (+26.9%), from €44,825 to €56,904
- Profit (loss) carried forward -€11,077
down €11,077 (-19.7%), from -€56,221 to -€67,298
- Tax, wage and social debts +€5,810
up €5,810 (+207.4%), from €2,802 to €8,611
of which Taxes: +€5,283
- Other debts -€2,421
down €2,421 (-6.1%), from €39,423 to €37,002
- Turnover +€280,630
new in 2025: €280,630
- Purchases and services +€236,339
new in 2025: €236,339
- Gross operating margin +€35,936
up €35,936 (+396.9%), from €9,054 to €44,990
- Staff costs +€20,990
up €20,990 (+161.4%), from €13,002 to €33,991
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 | €127,663 | €117,227 | -€10,436 | -8.2% |
| Formation expenses | 20 | €544 | €199 | -€345 | -63.4% |
| Fixed assets | 21/28 | €65,115 | €50,252 | -€14,863 | -22.8% |
| Tangible fixed assets | 22/27 | €65,115 | €50,252 | -€14,863 | -22.8% |
| Plant, machinery and equipment | 23 | €48,609 | €35,442 | -€13,167 | -27.1% |
| Furniture and vehicles | 24 | €15,086 | €12,116 | -€2,970 | -19.7% |
| Other tangible fixed assets | 26 | €1,420 | €2,694 | +€1,274 | +89.7% |
| Current assets | 29/58 | €62,003 | €66,775 | +€4,772 | +7.7% |
| Stocks and contracts in progress | 3 | €2,047 | €4,846 | +€2,799 | +136.7% |
| Stocks | 30/36 | €2,047 | €4,846 | +€2,799 | +136.7% |
| Amounts receivable within one year | 40/41 | €44,662 | €48,822 | +€4,160 | +9.3% |
| Trade receivables | 40 | €38,688 | €48,385 | +€9,697 | +25.1% |
| Other amounts receivable | 41 | €5,975 | €437 | -€5,538 | -92.7% |
| Cash at bank and in hand | 54/58 | €15,294 | €13,108 | -€2,186 | -14.3% |
| Total equity and liabilities | 10/49 | €127,663 | €117,227 | -€10,436 | -8.2% |
| Equity | 10/15 | -€36,221 | -€47,298 | -€11,077 | -30.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,221 | -€67,298 | -€11,077 | -19.7% |
| Amounts payable | 17/49 | €163,883 | €164,525 | +€642 | +0.4% |
| Amounts payable after more than one year | 17 | €61,082 | €45,923 | -€15,159 | -24.8% |
| Financial debts | 170/4 | €61,082 | €45,923 | -€15,159 | -24.8% |
| Amounts payable within one year | 42/48 | €102,801 | €118,602 | +€15,800 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €15,752 | €16,085 | +€333 | +2.1% |
| Trade debts | 44 | €44,825 | €56,904 | +€12,079 | +26.9% |
| Suppliers | 440/4 | €44,825 | €56,904 | +€12,079 | +26.9% |
| Taxes, remuneration and social security | 45 | €2,802 | €8,611 | +€5,810 | +207.4% |
| Taxes | 450/3 | €0 | €5,283 | +€5,283 | |
| Remuneration and social security | 454/9 | €2,802 | €3,329 | +€527 | +18.8% |
| Other amounts payable | 47/48 | €39,423 | €37,002 | -€2,421 | -6.1% |
| Turnover | 70 | - | €280,630 | +€280,630 | |
| Non-recurring operating income | 76A | - | €1 | +€1 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €236,339 | +€236,339 | |
| Remuneration, social security and pensions | 62 | €13,002 | €33,991 | +€20,990 | +161.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,938 | €18,589 | +€651 | +3.6% |
| Other operating charges | 640/8 | €3,338 | €854 | -€2,484 | -74.4% |
| Gross operating margin | 9900 | €9,054 | €44,990 | +€35,936 | +396.9% |
| Operating profit (loss) | 9901 | -€25,224 | -€8,444 | +€16,780 | +66.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,247 | €2,633 | -€614 | -18.9% |
| Recurring financial charges | 65 | €3,247 | €2,633 | -€614 | -18.9% |
| Non-recurring financial charges | 66B | €0 | €0 | -€0 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€28,471 | -€11,077 | +€17,394 | +61.1% |
| Profit (loss) for the period | 9904 | -€28,471 | -€11,077 | +€17,394 | +61.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,471 | -€11,077 | +€17,394 | +61.1% |
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.