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
- Current investments +€25,053
up €25,053 (+2255.5%), from €1,111 to €26,163
- Tangible fixed assets -€19,509
down €19,509 (-7.8%), from €251,091 to €231,583
of which Land and buildings: -€18,110
- Cash -€10,879
down €10,879 (-30.3%), from €35,859 to €24,980
mainly Current investments (-€25,053) and Debts after one year (-€18,592)
- Receivables within one year +€3,259
up €3,259 (+39.4%), from €8,262 to €11,521
of which Other amounts receivable: +€1,800
- Debts after one year -€18,592
down €18,592 (-10.8%), from €172,811 to €154,220
- Reserves +€13,561
up €13,561 (+30.0%), from €45,171 to €58,732
- Gross operating margin +€23,467
up €23,467 (+66.7%), from €35,207 to €58,674
- Depreciation +€10,921
up €10,921 (+102.9%), from €10,613 to €21,534
- Financial charges +€4,889
up €4,889 (+55.6%), from €8,791 to €13,680
- Taxes +€2,458
up €2,458 (+82.8%), from €2,968 to €5,426
- Other operating charges +€961
up €961 (+26.9%), from €3,568 to €4,528
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 | €302,051 | €300,234 | -€1,817 | -0.6% |
| Fixed assets | 21/28 | €251,234 | €231,726 | -€19,509 | -7.8% |
| Tangible fixed assets | 22/27 | €251,091 | €231,583 | -€19,509 | -7.8% |
| Land and buildings | 22 | €247,475 | €229,365 | -€18,110 | -7.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,617 | €2,217 | -€1,399 | -38.7% |
| Financial fixed assets | 28 | €143 | €143 | = | 0.0% |
| Current assets | 29/58 | €50,816 | €68,508 | +€17,692 | +34.8% |
| Stocks and contracts in progress | 3 | €3,525 | €3,830 | +€305 | +8.6% |
| Stocks | 30/36 | €3,525 | €3,830 | +€305 | +8.6% |
| Amounts receivable within one year | 40/41 | €8,262 | €11,521 | +€3,259 | +39.4% |
| Trade receivables | 40 | €3,492 | €4,950 | +€1,458 | +41.8% |
| Other amounts receivable | 41 | €4,770 | €6,571 | +€1,800 | +37.7% |
| Current investments | 50/53 | €1,111 | €26,163 | +€25,053 | +2255.5% |
| Cash at bank and in hand | 54/58 | €35,859 | €24,980 | -€10,879 | -30.3% |
| Deferred charges and accrued income | 490/1 | €2,060 | €2,014 | -€45 | -2.2% |
| Total equity and liabilities | 10/49 | €302,051 | €300,234 | -€1,817 | -0.6% |
| Equity | 10/15 | €70,699 | €84,260 | +€13,561 | +19.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,171 | €58,732 | +€13,561 | +30.0% |
| Distributable reserves | 133 | €45,171 | €58,732 | +€13,561 | +30.0% |
| Profit (loss) carried forward | 14 | €6,928 | €6,928 | = | 0.0% |
| Amounts payable | 17/49 | €231,352 | €215,974 | -€15,378 | -6.6% |
| Amounts payable after more than one year | 17 | €172,811 | €154,220 | -€18,592 | -10.8% |
| Financial debts | 170/4 | €172,811 | €154,220 | -€18,592 | -10.8% |
| Amounts payable within one year | 42/48 | €58,541 | €61,155 | +€2,614 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €18,314 | €18,963 | +€649 | +3.5% |
| Trade debts | 44 | €14,997 | €15,388 | +€391 | +2.6% |
| Suppliers | 440/4 | €14,997 | €15,388 | +€391 | +2.6% |
| Taxes, remuneration and social security | 45 | €3,841 | €5,643 | +€1,802 | +46.9% |
| Taxes | 450/3 | €141 | €1,943 | +€1,802 | +1274.0% |
| Remuneration and social security | 454/9 | €3,700 | €3,700 | = | 0.0% |
| Other amounts payable | 47/48 | €21,389 | €21,160 | -€229 | -1.1% |
| Accrued charges and deferred income | 492/3 | - | €600 | +€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,613 | €21,534 | +€10,921 | +102.9% |
| Other operating charges | 640/8 | €3,568 | €4,528 | +€961 | +26.9% |
| Non-recurring operating charges | 66A | €2,640 | €0 | -€2,640 | -100.0% |
| Gross operating margin | 9900 | €35,207 | €58,674 | +€23,467 | +66.7% |
| Operating profit (loss) | 9901 | €18,387 | €32,612 | +€14,225 | +77.4% |
| Financial income | 75/76B | €241 | €54 | -€187 | -77.5% |
| Recurring financial income | 75 | €241 | €54 | -€187 | -77.5% |
| Financial charges | 65/66B | €8,791 | €13,680 | +€4,889 | +55.6% |
| Recurring financial charges | 65 | €8,791 | €13,680 | +€4,889 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | €9,837 | €18,987 | +€9,150 | +93.0% |
| Income taxes | 67/77 | €2,968 | €5,426 | +€2,458 | +82.8% |
| Profit (loss) for the period | 9904 | €6,869 | €13,561 | +€6,692 | +97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,869 | €13,561 | +€6,692 | +97.4% |
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 9 October 2026 via checked.be.