DELICE FOOD: what changed
DELICE FOOD
Largest movements
- Receivables within one year +€96,022
up €96,022 (+39.2%), from €244,764 to €340,786
of which Other amounts receivable: +€110,713
- Cash -€24,710
down €24,710 (-33.6%), from €73,496 to €48,786
mainly Receivables within one year (-€96,022) and Debts after one year (-€28,767)
- Tangible fixed assets -€11,964
down €11,964 (-19.8%), from €60,526 to €48,562
of which Leasing and similar rights: -€12,993
- Profit (loss) carried forward +€71,778
up €71,778 (+84.8%), from €84,653 to €156,431
- Debts after one year -€28,767
down €28,767 (-44.3%), from €64,994 to €36,227
- Tax, wage and social debts +€15,185
up €15,185 (+20.3%), from €74,690 to €89,875
of which Taxes: +€52,751
- Trade debts -€11,141
down €11,141 (-8.2%), from €135,135 to €123,994
- Current portion of long-term debt +€8,434
new in 2025: €8,434
- Taxes +€21,675
up €21,675 (+127%), from €17,065 to €38,739
- Gross operating margin +€17,033
up €17,033 (+9.8%), from €173,695 to €190,729
- Financial income +€15,836
up €15,836 (+15,866%), from €100 to €15,936
of which Financial income: +€15,538
- Depreciation +€9,026
up €9,026 (+203%), from €4,437 to €13,464
- Financial charges +€8,069
up €8,069, from -€3,647 to €4,422
of which Non-recurring financial charges: +€5,435
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €429,644 | €493,859 | +€64,214 | +14.9% |
| Fixed assets | 21/28 | €60,526 | €48,562 | -€11,964 | -19.8% |
| Tangible fixed assets | 22/27 | €60,526 | €48,562 | -€11,964 | -19.8% |
| Plant, machinery and equipment | 23 | - | €1,029 | +€1,029 | |
| Leasing and similar rights | 25 | €60,526 | €47,533 | -€12,993 | -21.5% |
| Current assets | 29/58 | €369,118 | €445,297 | +€76,178 | +20.6% |
| Stocks and contracts in progress | 3 | €50,859 | €52,861 | +€2,002 | +3.9% |
| Stocks | 30/36 | €50,859 | €52,861 | +€2,002 | +3.9% |
| Amounts receivable within one year | 40/41 | €244,764 | €340,786 | +€96,022 | +39.2% |
| Trade receivables | 40 | €242,484 | €227,793 | -€14,691 | -6.1% |
| Other amounts receivable | 41 | €2,280 | €112,993 | +€110,713 | +4,856% |
| Cash at bank and in hand | 54/58 | €73,496 | €48,786 | -€24,710 | -33.6% |
| Deferred charges and accrued income | 490/1 | - | €2,864 | +€2,864 | |
| Total equity and liabilities | 10/49 | €429,644 | €493,859 | +€64,214 | +14.9% |
| Equity | 10/15 | €102,653 | €182,226 | +€79,574 | +77.5% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Contributions outside capital | 11 | €18,000 | €18,000 | = | 0.0% |
| Other | 1109/19 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,653 | €156,431 | +€71,778 | +84.8% |
| Investment grants | 15 | - | €7,796 | +€7,796 | |
| Provisions and deferred taxes | 16 | - | €1,949 | +€1,949 | |
| Deferred taxes | 168 | - | €1,949 | +€1,949 | |
| Amounts payable | 17/49 | €326,991 | €309,683 | -€17,308 | -5.3% |
| Amounts payable after more than one year | 17 | €64,994 | €36,227 | -€28,767 | -44.3% |
| Financial debts | 170/4 | €64,994 | €36,227 | -€28,767 | -44.3% |
| Amounts payable within one year | 42/48 | €261,997 | €273,456 | +€11,459 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | - | €8,434 | +€8,434 | |
| Trade debts | 44 | €135,135 | €123,994 | -€11,141 | -8.2% |
| Suppliers | 440/4 | €135,135 | €123,994 | -€11,141 | -8.2% |
| Advances received on contracts in progress | 46 | €738 | - | -€738 | |
| Taxes, remuneration and social security | 45 | €74,690 | €89,875 | +€15,185 | +20.3% |
| Taxes | 450/3 | €13,946 | €66,697 | +€52,751 | +378% |
| Remuneration and social security | 454/9 | €60,745 | €23,178 | -€37,567 | -61.8% |
| Other amounts payable | 47/48 | €51,434 | €51,154 | -€280 | -0.5% |
| Remuneration, social security and pensions | 62 | €76,925 | €77,274 | +€349 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,437 | €13,464 | +€9,026 | +203% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,906 | - | -€3,906 | |
| Other operating charges | 640/8 | €1,502 | €1,637 | +€135 | +9.0% |
| Gross operating margin | 9900 | €173,695 | €190,729 | +€17,033 | +9.8% |
| Operating profit (loss) | 9901 | €86,925 | €98,354 | +€11,428 | +13.1% |
| Financial income | 75/76B | €100 | €15,936 | +€15,836 | +15,866% |
| Recurring financial income | 75 | €100 | €15,638 | +€15,538 | +15,567% |
| Non-recurring financial income | 76B | - | €298 | +€298 | |
| Financial charges | 65/66B | -€3,647 | €4,422 | +€8,069 | |
| Recurring financial charges | 65 | €1,789 | €4,422 | +€2,633 | +147% |
| Non-recurring financial charges | 66B | -€5,435 | - | +€5,435 | |
| Profit (loss) for the period before taxes | 9903 | €90,672 | €109,868 | +€19,196 | +21.2% |
| Transfer from deferred taxes | 780 | - | €650 | +€650 | |
| Income taxes | 67/77 | €17,065 | €38,739 | +€21,675 | +127% |
| Profit (loss) for the period | 9904 | €73,607 | €71,778 | -€1,829 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €73,607 | €71,778 | -€1,829 | -2.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.