DELICATTEE: 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.
DELICATTEE
Largest movements
- Cash +€124,349
up €124,349 (+47.2%), from €263,703 to €388,052
mainly Net result for the year (+€106,975) and Depreciation (+€19,820)
- Tangible fixed assets -€19,820
down €19,820 (-40.1%), from €49,444 to €29,624
of which Furniture and vehicles: -€11,528
- Reserves +€106,975
up €106,975 (+10.6%), from €1.0m to €1.1m
of which Distributable reserves: +€106,975
- Financial income +€21,183
up €21,183 (+347.1%), from €6,102 to €27,285
- Gross operating margin -€16,863
down €16,863 (-10.3%), from €164,375 to €147,512
- Depreciation -€4,256
down €4,256 (-17.7%), from €24,076 to €19,820
- Taxes +€2,547
up €2,547 (+6.1%), from €41,583 to €44,130
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 | €1,052,081 | €1,163,322 | +€111,241 | +10.6% |
| Fixed assets | 21/28 | €49,444 | €29,624 | -€19,820 | -40.1% |
| Tangible fixed assets | 22/27 | €49,444 | €29,624 | -€19,820 | -40.1% |
| Land and buildings | 22 | €6,086 | €3,160 | -€2,926 | -48.1% |
| Plant, machinery and equipment | 23 | €13,947 | €8,581 | -€5,366 | -38.5% |
| Furniture and vehicles | 24 | €29,412 | €17,884 | -€11,528 | -39.2% |
| Current assets | 29/58 | €1,002,636 | €1,133,697 | +€131,061 | +13.1% |
| Stocks and contracts in progress | 3 | €39,606 | €39,019 | -€587 | -1.5% |
| Stocks | 30/36 | €39,606 | €39,019 | -€587 | -1.5% |
| Amounts receivable within one year | 40/41 | €45,408 | €52,219 | +€6,810 | +15.0% |
| Trade receivables | 40 | €45,391 | €48,164 | +€2,774 | +6.1% |
| Other amounts receivable | 41 | €17 | €4,054 | +€4,037 | +23226.4% |
| Current investments | 50/53 | €650,000 | €650,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €263,703 | €388,052 | +€124,349 | +47.2% |
| Deferred charges and accrued income | 490/1 | €3,920 | €4,408 | +€489 | +12.5% |
| Total equity and liabilities | 10/49 | €1,052,081 | €1,163,322 | +€111,241 | +10.6% |
| Equity | 10/15 | €1,031,573 | €1,138,548 | +€106,975 | +10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,012,973 | €1,119,948 | +€106,975 | +10.6% |
| Tax-exempt reserves | 132 | €76,878 | €76,878 | = | 0.0% |
| Distributable reserves | 133 | €936,095 | €1,043,070 | +€106,975 | +11.4% |
| Amounts payable | 17/49 | €20,508 | €24,774 | +€4,266 | +20.8% |
| Amounts payable within one year | 42/48 | €20,508 | €24,774 | +€4,266 | +20.8% |
| Trade debts | 44 | €4,184 | €6,044 | +€1,859 | +44.4% |
| Suppliers | 440/4 | €4,184 | €6,044 | +€1,859 | +44.4% |
| Advances received on contracts in progress | 46 | €144 | €0 | -€144 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,428 | €1,731 | -€697 | -28.7% |
| Taxes | 450/3 | €2,428 | €1,731 | -€697 | -28.7% |
| Other amounts payable | 47/48 | €13,752 | €16,999 | +€3,248 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,076 | €19,820 | -€4,256 | -17.7% |
| Other operating charges | 640/8 | €2,492 | €2,687 | +€195 | +7.8% |
| Gross operating margin | 9900 | €164,375 | €147,512 | -€16,863 | -10.3% |
| Operating profit (loss) | 9901 | €137,808 | €125,005 | -€12,802 | -9.3% |
| Financial income | 75/76B | €6,102 | €27,285 | +€21,183 | +347.1% |
| Recurring financial income | 75 | €6,102 | €27,285 | +€21,183 | +347.1% |
| Financial charges | 65/66B | €977 | €1,185 | +€208 | +21.3% |
| Recurring financial charges | 65 | €977 | €1,185 | +€208 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | €142,933 | €151,105 | +€8,172 | +5.7% |
| Income taxes | 67/77 | €41,583 | €44,130 | +€2,547 | +6.1% |
| Profit (loss) for the period | 9904 | €101,350 | €106,975 | +€5,625 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €101,350 | €106,975 | +€5,625 | +5.6% |
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 7 October 2026 via checked.be.