DELICES CENTER: 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.
DELICES CENTER
Largest movements
- Receivables within one year +€12,208
up €12,208 (+68.4%), from €17,858 to €30,066
of which Trade receivables: +€12,539
- Cash +€12,186
up €12,186 (+133%), from €9,145 to €21,331
mainly Depreciation (+€17,292) and Net result for the year (+€13,165)
- Tangible fixed assets -€12,022
down €12,022 (-36.9%), from €32,595 to €20,573
of which Plant, machinery and equipment: -€8,995
- Stocks and contracts -€9,355
down €9,355 (-41.7%), from €22,447 to €13,091
- Financial fixed assets +€3,168
up €3,168 (+71.3%), from €4,443 to €7,611
- Profit (loss) carried forward +€13,165
up €13,165 (+268%), from €4,917 to €18,082
- Trade debts -€11,419
down €11,419 (-34.9%), from €32,718 to €21,299
- Tax, wage and social debts +€8,308
up €8,308 (+30.0%), from €27,674 to €35,982
of which Remuneration and social security: +€4,676
- Other debts -€2,500
no longer reported in 2025 (was €2,500)
- Staff costs -€41,862
down €41,862 (-55.3%), from €75,751 to €33,889
- Gross operating margin -€34,783
down €34,783 (-33.2%), from €104,916 to €70,133
- Depreciation +€1,099
up €1,099 (+6.8%), from €16,193 to €17,292
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 | €86,809 | €94,363 | +€7,554 | +8.7% |
| Fixed assets | 21/28 | €37,038 | €28,184 | -€8,854 | -23.9% |
| Tangible fixed assets | 22/27 | €32,595 | €20,573 | -€12,022 | -36.9% |
| Plant, machinery and equipment | 23 | €15,794 | €6,799 | -€8,995 | -57.0% |
| Furniture and vehicles | 24 | €13,135 | €9,371 | -€3,764 | -28.7% |
| Other tangible fixed assets | 26 | €3,666 | €4,403 | +€738 | +20.1% |
| Financial fixed assets | 28 | €4,443 | €7,611 | +€3,168 | +71.3% |
| Current assets | 29/58 | €49,771 | €66,179 | +€16,408 | +33.0% |
| Stocks and contracts in progress | 3 | €22,447 | €13,091 | -€9,355 | -41.7% |
| Stocks | 30/36 | €22,447 | €13,091 | -€9,355 | -41.7% |
| Amounts receivable within one year | 40/41 | €17,858 | €30,066 | +€12,208 | +68.4% |
| Trade receivables | 40 | €1,279 | €13,818 | +€12,539 | +980% |
| Other amounts receivable | 41 | €16,579 | €16,249 | -€331 | -2.0% |
| Cash at bank and in hand | 54/58 | €9,145 | €21,331 | +€12,186 | +133% |
| Deferred charges and accrued income | 490/1 | €322 | €1,690 | +€1,368 | +426% |
| Total equity and liabilities | 10/49 | €86,809 | €94,363 | +€7,554 | +8.7% |
| Equity | 10/15 | €23,917 | €37,082 | +€13,165 | +55.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,917 | €18,082 | +€13,165 | +268% |
| Amounts payable | 17/49 | €62,892 | €57,281 | -€5,611 | -8.9% |
| Amounts payable within one year | 42/48 | €62,892 | €57,281 | -€5,611 | -8.9% |
| Trade debts | 44 | €32,718 | €21,299 | -€11,419 | -34.9% |
| Suppliers | 440/4 | €32,718 | €21,299 | -€11,419 | -34.9% |
| Taxes, remuneration and social security | 45 | €27,674 | €35,982 | +€8,308 | +30.0% |
| Taxes | 450/3 | €2,678 | €6,310 | +€3,632 | +136% |
| Remuneration and social security | 454/9 | €24,996 | €29,672 | +€4,676 | +18.7% |
| Other amounts payable | 47/48 | €2,500 | - | -€2,500 | |
| Remuneration, social security and pensions | 62 | €75,751 | €33,889 | -€41,862 | -55.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,193 | €17,292 | +€1,099 | +6.8% |
| Other operating charges | 640/8 | €615 | €548 | -€66 | -10.8% |
| Non-recurring operating charges | 66A | €121 | €677 | +€556 | +459% |
| Gross operating margin | 9900 | €104,916 | €70,133 | -€34,783 | -33.2% |
| Operating profit (loss) | 9901 | €12,235 | €17,726 | +€5,491 | +44.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €202 | €929 | +€727 | +360% |
| Recurring financial charges | 65 | €202 | €929 | +€727 | +360% |
| Profit (loss) for the period before taxes | 9903 | €12,034 | €16,798 | +€4,764 | +39.6% |
| Income taxes | 67/77 | €2,678 | €3,632 | +€954 | +35.6% |
| Profit (loss) for the period | 9904 | €9,356 | €13,165 | +€3,809 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,356 | €13,165 | +€3,809 | +40.7% |
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 30 October 2026 via checked.be.