Delicatessen WN: what changed
Delicatessen WN
Largest movements
- Cash +€3,437
up €3,437 (+60.0%), from €5,727 to €9,164
mainly Trade debts (+€5,532) and Net result for the year (+€86)
- Receivables within one year +€2,187
up €2,187 (+3.3%), from €65,371 to €67,558
of which Trade receivables: +€2,320
- Trade debts +€5,532
up €5,532 (+22.3%), from €24,793 to €30,325
- Staff costs +€12,996
up €12,996, from -€5,836 to €7,160
- Gross operating margin +€12,505
up €12,505, from -€4,658 to €7,848
- Other operating charges -€346
down €346 (-39.9%), from €865 to €520
- Taxes -€110
down €110 (-73.3%), from €151 to €40
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,098 | €76,722 | +€5,624 | +7.9% |
| Current assets | 29/58 | €71,098 | €76,722 | +€5,624 | +7.9% |
| Amounts receivable within one year | 40/41 | €65,371 | €67,558 | +€2,187 | +3.3% |
| Trade receivables | 40 | €64,516 | €66,836 | +€2,320 | +3.6% |
| Other amounts receivable | 41 | €855 | €722 | -€133 | -15.5% |
| Cash at bank and in hand | 54/58 | €5,727 | €9,164 | +€3,437 | +60.0% |
| Total equity and liabilities | 10/49 | €71,098 | €76,722 | +€5,624 | +7.9% |
| Equity | 10/15 | €46,305 | €46,391 | +€86 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,705 | €27,791 | +€86 | +0.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,845 | €25,931 | +€86 | +0.3% |
| Amounts payable | 17/49 | €24,793 | €30,331 | +€5,538 | +22.3% |
| Amounts payable within one year | 42/48 | €24,793 | €30,331 | +€5,538 | +22.3% |
| Trade debts | 44 | €24,793 | €30,325 | +€5,532 | +22.3% |
| Suppliers | 440/4 | €24,793 | €30,325 | +€5,532 | +22.3% |
| Taxes, remuneration and social security | 45 | €0 | €6 | +€6 | |
| Taxes | 450/3 | €0 | €6 | +€6 | |
| Remuneration, social security and pensions | 62 | -€5,836 | €7,160 | +€12,996 | |
| Other operating charges | 640/8 | €865 | €520 | -€346 | -39.9% |
| Gross operating margin | 9900 | -€4,658 | €7,848 | +€12,505 | |
| Operating profit (loss) | 9901 | €313 | €168 | -€145 | -46.3% |
| Financial charges | 65/66B | €42 | €42 | = | 0.0% |
| Recurring financial charges | 65 | €42 | €42 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €271 | €126 | -€145 | -53.5% |
| Income taxes | 67/77 | €151 | €40 | -€110 | -73.3% |
| Profit (loss) for the period | 9904 | €121 | €86 | -€35 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €121 | €86 | -€35 | -28.6% |
Next steps
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 8 November 2026 via checked.be.