DELICES & 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.
DELICES & CO
Largest movements
- Tangible fixed assets -€12,602
down €12,602 (-26.9%), from €46,779 to €34,177
- Cash -€3,567
down €3,567 (-22.6%), from €15,784 to €12,217
mainly Debts after one year (-€8,602) and Net result for the year (-€5,116)
- Debts after one year -€8,602
down €8,602 (-17.7%), from €48,686 to €40,084
of which Financial debts: -€8,602
- Profit (loss) carried forward -€5,116
down €5,116 (-11.9%), from -€43,168 to -€48,284
- Other debts -€1,106
down €1,106 (-14.2%), from €7,791 to €6,685
- Gross operating margin +€2,587
up €2,587 (+37.8%), from €6,846 to €9,433
- Financial charges -€332
down €332 (-20.5%), from €1,621 to €1,289
- Other operating charges -€229
down €229 (-31.4%), from €730 to €501
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 | €78,265 | €62,664 | -€15,601 | -19.9% |
| Fixed assets | 21/28 | €47,979 | €35,377 | -€12,602 | -26.3% |
| Tangible fixed assets | 22/27 | €46,779 | €34,177 | -€12,602 | -26.9% |
| Furniture and vehicles | 24 | €46,779 | €34,177 | -€12,602 | -26.9% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €30,286 | €27,287 | -€2,999 | -9.9% |
| Amounts receivable within one year | 40/41 | €14,364 | €14,869 | +€505 | +3.5% |
| Trade receivables | 40 | €14,364 | €14,826 | +€462 | +3.2% |
| Other amounts receivable | 41 | - | €43 | +€43 | |
| Cash at bank and in hand | 54/58 | €15,784 | €12,217 | -€3,567 | -22.6% |
| Deferred charges and accrued income | 490/1 | €138 | €201 | +€63 | +45.7% |
| Total equity and liabilities | 10/49 | €78,265 | €62,664 | -€15,601 | -19.9% |
| Equity | 10/15 | €6,832 | €1,716 | -€5,116 | -74.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,168 | -€48,284 | -€5,116 | -11.9% |
| Amounts payable | 17/49 | €71,433 | €60,948 | -€10,485 | -14.7% |
| Amounts payable after more than one year | 17 | €48,686 | €40,084 | -€8,602 | -17.7% |
| Financial debts | 170/4 | €23,686 | €15,084 | -€8,602 | -36.3% |
| Other amounts payable | 178/9 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €22,724 | €20,847 | -€1,877 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €8,282 | €8,603 | +€321 | +3.9% |
| Trade debts | 44 | €1,467 | €718 | -€749 | -51.1% |
| Suppliers | 440/4 | €1,467 | €718 | -€749 | -51.1% |
| Taxes, remuneration and social security | 45 | €5,184 | €4,841 | -€343 | -6.6% |
| Taxes | 450/3 | €5,184 | €4,841 | -€343 | -6.6% |
| Other amounts payable | 47/48 | €7,791 | €6,685 | -€1,106 | -14.2% |
| Accrued charges and deferred income | 492/3 | €23 | €17 | -€6 | -26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,568 | €12,602 | +€34 | +0.3% |
| Other operating charges | 640/8 | €730 | €501 | -€229 | -31.4% |
| Gross operating margin | 9900 | €6,846 | €9,433 | +€2,587 | +37.8% |
| Operating profit (loss) | 9901 | -€6,452 | -€3,670 | +€2,782 | +43.1% |
| Financial charges | 65/66B | €1,621 | €1,289 | -€332 | -20.5% |
| Recurring financial charges | 65 | €1,621 | €1,289 | -€332 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,073 | -€4,959 | +€3,114 | +38.6% |
| Income taxes | 67/77 | €200 | €157 | -€43 | -21.5% |
| Profit (loss) for the period | 9904 | -€8,273 | -€5,116 | +€3,157 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,273 | -€5,116 | +€3,157 | +38.2% |
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 19 October 2026 via checked.be.