DELICE - INN: 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 - INN
Largest movements
- Tangible fixed assets -€28,161
down €28,161 (-21.7%), from €129,698 to €101,537
of which Furniture and vehicles: -€25,638
- Receivables within one year +€25,004
up €25,004 (+39.1%), from €63,881 to €88,885
- Deferred charges and accrued income -€4,625
down €4,625 (-23.0%), from €20,079 to €15,454
- Other debts +€33,342
up €33,342 (+43.1%), from €77,352 to €110,694
- Profit (loss) carried forward -€29,837
down €29,837 (-29.9%), from -€99,623 to -€129,460
- Debts after one year -€16,979
down €16,979 (-17.1%), from €99,044 to €82,065
- Trade debts +€4,162
up €4,162 (+7.8%), from €53,683 to €57,845
- Gross operating margin +€23,167
up €23,167 (+36.8%), from €62,895 to €86,062
- Depreciation +€20,196
up €20,196 (+254%), from €7,965 to €28,161
- Financial charges +€3,893
up €3,893 (+88.4%), from €4,406 to €8,299
- Staff costs +€3,060
up €3,060 (+4.3%), from €71,584 to €74,644
- Other operating charges -€2,966
down €2,966 (-35.1%), from €8,455 to €5,489
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.
Derived cash bridge
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 | €220,785 | €212,701 | -€8,084 | -3.7% |
| Fixed assets | 21/28 | €129,710 | €101,549 | -€28,161 | -21.7% |
| Tangible fixed assets | 22/27 | €129,698 | €101,537 | -€28,161 | -21.7% |
| Plant, machinery and equipment | 23 | €6,711 | €4,537 | -€2,174 | -32.4% |
| Furniture and vehicles | 24 | €120,336 | €94,698 | -€25,638 | -21.3% |
| Other tangible fixed assets | 26 | €2,651 | €2,302 | -€349 | -13.2% |
| Financial fixed assets | 28 | €12 | €12 | = | 0.0% |
| Current assets | 29/58 | €91,075 | €111,152 | +€20,077 | +22.0% |
| Stocks and contracts in progress | 3 | €2,542 | €3,781 | +€1,239 | +48.7% |
| Stocks | 30/36 | €2,542 | €3,781 | +€1,239 | +48.7% |
| Amounts receivable within one year | 40/41 | €63,881 | €88,885 | +€25,004 | +39.1% |
| Other amounts receivable | 41 | €63,881 | €88,885 | +€25,004 | +39.1% |
| Cash at bank and in hand | 54/58 | €4,573 | €3,032 | -€1,541 | -33.7% |
| Deferred charges and accrued income | 490/1 | €20,079 | €15,454 | -€4,625 | -23.0% |
| Total equity and liabilities | 10/49 | €220,785 | €212,701 | -€8,084 | -3.7% |
| Equity | 10/15 | -€34,887 | -€64,724 | -€29,837 | -85.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €46,144 | €46,144 | = | 0.0% |
| Distributable reserves | 133 | €46,144 | €46,144 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,623 | -€129,460 | -€29,837 | -29.9% |
| Amounts payable | 17/49 | €255,672 | €277,425 | +€21,753 | +8.5% |
| Amounts payable after more than one year | 17 | €99,044 | €82,065 | -€16,979 | -17.1% |
| Financial debts | 170/4 | €99,044 | €82,065 | -€16,979 | -17.1% |
| Amounts payable within one year | 42/48 | €154,810 | €192,968 | +€38,158 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | €16,979 | €16,979 | = | 0.0% |
| Trade debts | 44 | €53,683 | €57,845 | +€4,162 | +7.8% |
| Suppliers | 440/4 | €53,683 | €57,845 | +€4,162 | +7.8% |
| Taxes, remuneration and social security | 45 | €6,796 | €7,450 | +€654 | +9.6% |
| Taxes | 450/3 | €300 | €240 | -€60 | -20.0% |
| Remuneration and social security | 454/9 | €6,496 | €7,210 | +€714 | +11.0% |
| Other amounts payable | 47/48 | €77,352 | €110,694 | +€33,342 | +43.1% |
| Accrued charges and deferred income | 492/3 | €1,818 | €2,392 | +€574 | +31.6% |
| Remuneration, social security and pensions | 62 | €71,584 | €74,644 | +€3,060 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,965 | €28,161 | +€20,196 | +254% |
| Other operating charges | 640/8 | €8,455 | €5,489 | -€2,966 | -35.1% |
| Gross operating margin | 9900 | €62,895 | €86,062 | +€23,167 | +36.8% |
| Operating profit (loss) | 9901 | -€25,109 | -€22,232 | +€2,877 | +11.5% |
| Financial income | 75/76B | - | €747 | +€747 | |
| Recurring financial income | 75 | - | €747 | +€747 | |
| Financial charges | 65/66B | €4,406 | €8,299 | +€3,893 | +88.4% |
| Recurring financial charges | 65 | €4,406 | €8,299 | +€3,893 | +88.4% |
| Profit (loss) for the period before taxes | 9903 | -€29,515 | -€29,784 | -€269 | -0.9% |
| Income taxes | 67/77 | €199 | €53 | -€146 | -73.4% |
| Profit (loss) for the period | 9904 | -€29,714 | -€29,837 | -€123 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,714 | -€29,837 | -€123 | -0.4% |
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 21 October 2026 via checked.be.