DELICE & CO: 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 & CO
Largest movements
- Cash +€69,321
up €69,321 (+1,835%), from €3,778 to €73,099
mainly Trade debts (+€81,652) and Net result for the year (+€14,905)
- Receivables within one year +€35,445
up €35,445 (+98.8%), from €35,891 to €71,336
of which Trade receivables: +€21,536
- Tangible fixed assets -€8,208
down €8,208 (-64.1%), from €12,800 to €4,592
of which Plant, machinery and equipment: -€6,541
- Trade debts +€81,652
up €81,652 (+434%), from €18,798 to €100,450
- Profit (loss) carried forward +€14,905
up €14,905 (+54.3%), from €27,440 to €42,345
- Gross operating margin +€49,129
up €49,129 (+185%), from €26,503 to €75,632
- Staff costs -€2,274
no longer reported in 2024 (was €2,274)
- Other operating charges +€2,022
up €2,022 (+458%), from €442 to €2,464
- Taxes +€1,450
new in 2024: €1,450
- Depreciation -€1,156
down €1,156 (-11.3%), from €10,181 to €9,026
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.
Derived cash bridge
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 | €55,849 | €152,406 | +€96,557 | +173% |
| Fixed assets | 21/28 | €12,800 | €4,592 | -€8,208 | -64.1% |
| Tangible fixed assets | 22/27 | €12,800 | €4,592 | -€8,208 | -64.1% |
| Plant, machinery and equipment | 23 | €11,134 | €4,592 | -€6,541 | -58.8% |
| Furniture and vehicles | 24 | €1,667 | - | -€1,667 | |
| Current assets | 29/58 | €43,049 | €147,814 | +€104,765 | +243% |
| Stocks and contracts in progress | 3 | €594 | €594 | = | 0.0% |
| Stocks | 30/36 | €594 | €594 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €35,891 | €71,336 | +€35,445 | +98.8% |
| Trade receivables | 40 | €11,386 | €32,921 | +€21,536 | +189% |
| Other amounts receivable | 41 | €24,506 | €38,415 | +€13,909 | +56.8% |
| Current investments | 50/53 | €2,785 | €2,785 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,778 | €73,099 | +€69,321 | +1,835% |
| Total equity and liabilities | 10/49 | €55,849 | €152,406 | +€96,557 | +173% |
| Equity | 10/15 | €32,440 | €47,345 | +€14,905 | +45.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,440 | €42,345 | +€14,905 | +54.3% |
| Amounts payable | 17/49 | €23,409 | €105,061 | +€81,652 | +349% |
| Amounts payable within one year | 42/48 | €23,409 | €105,061 | +€81,652 | +349% |
| Trade debts | 44 | €18,798 | €100,450 | +€81,652 | +434% |
| Suppliers | 440/4 | €18,798 | €100,450 | +€81,652 | +434% |
| Taxes, remuneration and social security | 45 | €4,611 | €4,611 | = | 0.0% |
| Remuneration and social security | 454/9 | €4,611 | €4,611 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €2,274 | - | -€2,274 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,181 | €9,026 | -€1,156 | -11.3% |
| Other operating charges | 640/8 | €442 | €2,464 | +€2,022 | +458% |
| Non-recurring operating charges | 66A | - | €47,442 | +€47,442 | |
| Gross operating margin | 9900 | €26,503 | €75,632 | +€49,129 | +185% |
| Operating profit (loss) | 9901 | €13,606 | €16,700 | +€3,094 | +22.7% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €266 | €345 | +€79 | +29.7% |
| Recurring financial charges | 65 | €266 | €345 | +€79 | +29.7% |
| Profit (loss) for the period before taxes | 9903 | €13,343 | €16,355 | +€3,013 | +22.6% |
| Income taxes | 67/77 | - | €1,450 | +€1,450 | |
| Profit (loss) for the period | 9904 | €13,343 | €14,905 | +€1,563 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,343 | €14,905 | +€1,563 | +11.7% |
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 19 October 2026 via checked.be.