DELICE DU LIBAN: 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 DU LIBAN
Largest movements
- Cash -€8,521
down €8,521 (-31.6%), from €26,962 to €18,441
mainly Other debts (-€8,918) and Investment in fixed assets (net) (-€8,852)
- Tangible fixed assets +€5,054
up €5,054 (+69.6%), from €7,266 to €12,320
of which Plant, machinery and equipment: +€6,603
- Receivables within one year +€2,877
up €2,877 (+112%), from €2,580 to €5,456
of which Trade receivables: +€2,895
- Formation expenses -€1,175
no longer reported in 2024 (was €1,175)
- Other debts -€8,918
down €8,918 (-77.2%), from €11,556 to €2,638
- Trade debts +€2,803
up €2,803 (+94.9%), from €2,954 to €5,756
- Reserves +€2,400
up €2,400 (+18.9%), from €12,721 to €15,122
- Tax, wage and social debts +€1,950
up €1,950 (+42.8%), from €4,551 to €6,501
of which Remuneration and social security: +€1,610
- Gross operating margin -€23,623
down €23,623 (-73.0%), from €32,382 to €8,759
- Staff costs -€10,830
no longer reported in 2024 (was €10,830)
- Depreciation +€1,989
up €1,989 (+66.7%), from €2,984 to €4,973
- Other operating charges -€1,488
down €1,488 (-75.7%), from €1,964 to €476
- Taxes -€1,066
down €1,066 (-54.0%), from €1,973 to €907
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 | €37,983 | €36,218 | -€1,765 | -4.6% |
| Formation expenses | 20 | €1,175 | - | -€1,175 | |
| Fixed assets | 21/28 | €7,266 | €12,320 | +€5,054 | +69.6% |
| Tangible fixed assets | 22/27 | €7,266 | €12,320 | +€5,054 | +69.6% |
| Plant, machinery and equipment | 23 | - | €6,603 | +€6,603 | |
| Furniture and vehicles | 24 | €7,266 | €5,718 | -€1,549 | -21.3% |
| Current assets | 29/58 | €29,542 | €23,897 | -€5,644 | -19.1% |
| Amounts receivable within one year | 40/41 | €2,580 | €5,456 | +€2,877 | +112% |
| Trade receivables | 40 | €2,549 | €5,444 | +€2,895 | +114% |
| Other amounts receivable | 41 | €31 | €13 | -€18 | -59.2% |
| Cash at bank and in hand | 54/58 | €26,962 | €18,441 | -€8,521 | -31.6% |
| Total equity and liabilities | 10/49 | €37,983 | €36,218 | -€1,765 | -4.6% |
| Equity | 10/15 | €18,921 | €21,322 | +€2,400 | +12.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,721 | €15,122 | +€2,400 | +18.9% |
| Distributable reserves | 133 | €12,721 | €15,122 | +€2,400 | +18.9% |
| Amounts payable | 17/49 | €19,061 | €14,896 | -€4,166 | -21.9% |
| Amounts payable within one year | 42/48 | €19,061 | €14,896 | -€4,166 | -21.9% |
| Trade debts | 44 | €2,954 | €5,756 | +€2,803 | +94.9% |
| Suppliers | 440/4 | €2,954 | €5,756 | +€2,803 | +94.9% |
| Taxes, remuneration and social security | 45 | €4,551 | €6,501 | +€1,950 | +42.8% |
| Taxes | 450/3 | €3,990 | €4,330 | +€340 | +8.5% |
| Remuneration and social security | 454/9 | €561 | €2,171 | +€1,610 | +287% |
| Other amounts payable | 47/48 | €11,556 | €2,638 | -€8,918 | -77.2% |
| Remuneration, social security and pensions | 62 | €10,830 | - | -€10,830 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,984 | €4,973 | +€1,989 | +66.7% |
| Other operating charges | 640/8 | €1,964 | €476 | -€1,488 | -75.7% |
| Gross operating margin | 9900 | €32,382 | €8,759 | -€23,623 | -73.0% |
| Operating profit (loss) | 9901 | €16,604 | €3,309 | -€13,295 | -80.1% |
| Financial charges | 65/66B | €137 | €2 | -€135 | -98.7% |
| Recurring financial charges | 65 | €137 | €2 | -€135 | -98.7% |
| Profit (loss) for the period before taxes | 9903 | €16,467 | €3,307 | -€13,160 | -79.9% |
| Income taxes | 67/77 | €1,973 | €907 | -€1,066 | -54.0% |
| Profit (loss) for the period | 9904 | €14,495 | €2,400 | -€12,094 | -83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,495 | €2,400 | -€12,094 | -83.4% |
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 21 October 2026 via checked.be.