DELICATESS: what changed
Two financial 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.
DELICATESS
Largest movements
- Stocks and contracts -€3,204
down €3,204 (-51.3%), from €6,245 to €3,041
- Tangible fixed assets -€2,333
down €2,333 (-28.9%), from €8,083 to €5,750
of which Other tangible fixed assets: -€2,158
- Receivables within one year +€1,129
up €1,129 (+283%), from €399 to €1,528
of which Trade receivables: +€1,104
- Deferred charges and accrued income -€777
no longer reported in 2025 (was €777)
- Financial fixed assets +€363
new in 2025: €363
- Other debts -€7,713
down €7,713 (-34.5%), from €22,332 to €14,619
- Tax, wage and social debts +€2,683
up €2,683 (+236%), from €1,134 to €3,817
of which Taxes: +€1,758
- Trade debts -€520
down €520 (-11.9%), from €4,382 to €3,863
- Profit (loss) carried forward +€442
up €442 (+6.4%), from -€6,939 to -€6,496
- Gross operating margin +€11,140
up €11,140, from -€1,515 to €9,625
- Taxes +€1,769
up €1,769 (+1,316%), from €134 to €1,903
- Staff costs +€1,652
new in 2025: €1,652
- Financial charges +€495
up €495 (+32.6%), from €1,520 to €2,015
- Depreciation -€399
down €399 (-14.6%), from €2,732 to €2,333
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.
Derived cash bridge
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 | €23,910 | €18,802 | -€5,108 | -21.4% |
| Fixed assets | 21/28 | €8,083 | €6,113 | -€1,970 | -24.4% |
| Tangible fixed assets | 22/27 | €8,083 | €5,750 | -€2,333 | -28.9% |
| Furniture and vehicles | 24 | €350 | €175 | -€175 | -50.0% |
| Other tangible fixed assets | 26 | €7,732 | €5,575 | -€2,158 | -27.9% |
| Financial fixed assets | 28 | - | €363 | +€363 | |
| Current assets | 29/58 | €15,828 | €12,689 | -€3,138 | -19.8% |
| Stocks and contracts in progress | 3 | €6,245 | €3,041 | -€3,204 | -51.3% |
| Stocks | 30/36 | €6,245 | €3,041 | -€3,204 | -51.3% |
| Amounts receivable within one year | 40/41 | €399 | €1,528 | +€1,129 | +283% |
| Trade receivables | 40 | €86 | €1,191 | +€1,104 | +1,277% |
| Other amounts receivable | 41 | €313 | €337 | +€25 | +8.0% |
| Cash at bank and in hand | 54/58 | €8,406 | €8,120 | -€287 | -3.4% |
| Deferred charges and accrued income | 490/1 | €777 | - | -€777 | |
| Total equity and liabilities | 10/49 | €23,910 | €18,802 | -€5,108 | -21.4% |
| Equity | 10/15 | -€3,939 | -€3,496 | +€442 | +11.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,939 | -€6,496 | +€442 | +6.4% |
| Amounts payable | 17/49 | €27,849 | €22,299 | -€5,550 | -19.9% |
| Amounts payable within one year | 42/48 | €27,849 | €22,299 | -€5,550 | -19.9% |
| Trade debts | 44 | €4,382 | €3,863 | -€520 | -11.9% |
| Suppliers | 440/4 | €4,382 | €3,863 | -€520 | -11.9% |
| Taxes, remuneration and social security | 45 | €1,134 | €3,817 | +€2,683 | +236% |
| Taxes | 450/3 | €134 | €1,892 | +€1,758 | +1,308% |
| Remuneration and social security | 454/9 | €1,000 | €1,925 | +€925 | +92.5% |
| Other amounts payable | 47/48 | €22,332 | €14,619 | -€7,713 | -34.5% |
| Remuneration, social security and pensions | 62 | - | €1,652 | +€1,652 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,732 | €2,333 | -€399 | -14.6% |
| Other operating charges | 640/8 | €1,084 | €1,280 | +€197 | +18.2% |
| Gross operating margin | 9900 | -€1,515 | €9,625 | +€11,140 | |
| Operating profit (loss) | 9901 | -€5,330 | €4,360 | +€9,690 | |
| Financial income | 75/76B | €46 | €0 | -€46 | -100.0% |
| Recurring financial income | 75 | €46 | €0 | -€46 | -100.0% |
| Financial charges | 65/66B | €1,520 | €2,015 | +€495 | +32.6% |
| Recurring financial charges | 65 | €1,520 | €2,015 | +€495 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,804 | €2,345 | +€9,149 | |
| Income taxes | 67/77 | €134 | €1,903 | +€1,769 | +1,316% |
| Profit (loss) for the period | 9904 | -€6,939 | €442 | +€7,381 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,939 | €442 | +€7,381 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.