Delice: 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.
Delice
Largest movements
- Tangible fixed assets +€29,407
up €29,407 (+29.4%), from €100,125 to €129,532
of which Plant, machinery and equipment: +€31,636
- Receivables within one year -€18,175
down €18,175 (-23.1%), from €78,813 to €60,638
of which Trade receivables: -€10,151
- Intangible fixed assets -€7,500
down €7,500 (-50.0%), from €15,000 to €7,500
- Cash +€3,316
up €3,316 (+4.2%), from €79,271 to €82,587
mainly Depreciation (+€35,333) and Trade debts (+€22,041)
- Trade debts +€22,041
up €22,041 (+92.1%), from €23,920 to €45,962
- Other debts -€13,168
down €13,168 (-19.1%), from €68,879 to €55,711
- Reserves +€11,374
up €11,374 (+14.1%), from €80,555 to €91,928
- Debts after one year -€7,375
down €7,375 (-31.3%), from €23,535 to €16,160
- Tax, wage and social debts -€4,670
down €4,670 (-9.6%), from €48,438 to €43,768
of which Remuneration and social security: -€4,575
- Staff costs -€14,611
down €14,611 (-6.0%), from €243,262 to €228,651
- Gross operating margin +€5,410
up €5,410 (+1.8%), from €307,529 to €312,939
- Depreciation +€3,950
up €3,950 (+12.6%), from €31,383 to €35,333
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €275,044 | €282,092 | +€7,047 | +2.6% |
| Fixed assets | 21/28 | €115,125 | €137,032 | +€21,907 | +19.0% |
| Intangible fixed assets | 21 | €15,000 | €7,500 | -€7,500 | -50.0% |
| Tangible fixed assets | 22/27 | €100,125 | €129,532 | +€29,407 | +29.4% |
| Land and buildings | 22 | €2,625 | €1,500 | -€1,125 | -42.9% |
| Plant, machinery and equipment | 23 | €10,514 | €42,150 | +€31,636 | +300.9% |
| Furniture and vehicles | 24 | €77,147 | €77,027 | -€120 | -0.2% |
| Other tangible fixed assets | 26 | €9,839 | €8,855 | -€984 | -10.0% |
| Current assets | 29/58 | €159,919 | €145,060 | -€14,859 | -9.3% |
| Stocks and contracts in progress | 3 | €1,150 | €1,150 | = | 0.0% |
| Stocks | 30/36 | €1,150 | €1,150 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €78,813 | €60,638 | -€18,175 | -23.1% |
| Trade receivables | 40 | €51,451 | €41,300 | -€10,151 | -19.7% |
| Other amounts receivable | 41 | €27,362 | €19,338 | -€8,024 | -29.3% |
| Cash at bank and in hand | 54/58 | €79,271 | €82,587 | +€3,316 | +4.2% |
| Deferred charges and accrued income | 490/1 | €685 | €685 | = | 0.0% |
| Total equity and liabilities | 10/49 | €275,044 | €282,092 | +€7,047 | +2.6% |
| Equity | 10/15 | €99,155 | €110,528 | +€11,374 | +11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,555 | €91,928 | +€11,374 | +14.1% |
| Distributable reserves | 133 | €80,555 | €91,928 | +€11,374 | +14.1% |
| Amounts payable | 17/49 | €175,890 | €171,564 | -€4,326 | -2.5% |
| Amounts payable after more than one year | 17 | €23,535 | €16,160 | -€7,375 | -31.3% |
| Financial debts | 170/4 | €23,535 | €16,160 | -€7,375 | -31.3% |
| Amounts payable within one year | 42/48 | €151,404 | €154,453 | +€3,049 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €10,167 | €9,013 | -€1,154 | -11.4% |
| Trade debts | 44 | €23,920 | €45,962 | +€22,041 | +92.1% |
| Suppliers | 440/4 | €23,920 | €45,962 | +€22,041 | +92.1% |
| Taxes, remuneration and social security | 45 | €48,438 | €43,768 | -€4,670 | -9.6% |
| Taxes | 450/3 | €12,644 | €12,549 | -€95 | -0.8% |
| Remuneration and social security | 454/9 | €35,794 | €31,219 | -€4,575 | -12.8% |
| Other amounts payable | 47/48 | €68,879 | €55,711 | -€13,168 | -19.1% |
| Accrued charges and deferred income | 492/3 | €951 | €951 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €243,262 | €228,651 | -€14,611 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,383 | €35,333 | +€3,950 | +12.6% |
| Other operating charges | 640/8 | €1,624 | €2,982 | +€1,358 | +83.7% |
| Gross operating margin | 9900 | €307,529 | €312,939 | +€5,410 | +1.8% |
| Operating profit (loss) | 9901 | €31,261 | €45,973 | +€14,713 | +47.1% |
| Financial income | 75/76B | €77 | €487 | +€410 | +532.1% |
| Recurring financial income | 75 | €77 | €487 | +€410 | +532.1% |
| Financial charges | 65/66B | €15,858 | €18,254 | +€2,396 | +15.1% |
| Recurring financial charges | 65 | €15,858 | €18,254 | +€2,396 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €15,479 | €28,206 | +€12,727 | +82.2% |
| Income taxes | 67/77 | €4,287 | €6,832 | +€2,545 | +59.4% |
| Profit (loss) for the period | 9904 | €11,192 | €21,374 | +€10,181 | +91.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,192 | €21,374 | +€10,181 | +91.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.