DELICES DE TOSCANE: what changed
What changed
DELICES DE TOSCANE
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
-€10,913
2024 · -€3,731-€7,182
Equity
-€55,391
2024 · -€44,478-€10,913
Cash
€39,412
2024 · €63,744-€24,332
Balance sheet total
€369,596
2024 · €391,708-€22,112
Largest movements
Assets
- Intangible fixed assets -€25,500
down €25,500 (-14.8%), from €172,073 to €146,573
- Cash -€24,332
down €24,332 (-38.2%), from €63,744 to €39,412
mainly Other debts (-€23,045) and Debts after one year (-€21,552)
- Tangible fixed assets +€17,769
up €17,769 (+637%), from €2,790 to €20,559
- Stocks and contracts +€8,903
up €8,903 (+14.7%), from €60,629 to €69,532
Equity and liabilities
- Trade debts +€26,426
up €26,426 (+12.3%), from €214,069 to €240,494
- Other debts -€23,045
down €23,045 (-24.7%), from €93,281 to €70,236
- Debts after one year -€21,552
down €21,552 (-58.0%), from €37,183 to €15,631
- Profit (loss) carried forward -€10,913
down €10,913 (-22.1%), from -€49,478 to -€60,391
- Current portion of long-term debt +€4,320
up €4,320 (+11.8%), from €36,582 to €40,902
Income statement
- Staff costs +€46,569
up €46,569 (+42.5%), from €109,590 to €156,159
- Gross operating margin +€38,007
up €38,007 (+26.0%), from €146,106 to €184,113
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.
Result 2024
-€3,731
Gross operating margin
+€38,007
Staff costs
-€46,569
Depreciation
+€1,731
Other operating charges
-€1,132
Financial income
-€357
Financial charges
+€1,428
Taxes
-€289
Result 2025
-€10,913
raises the resultlowers the result
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.
From operations
+€12,901
Investment
-€20,001
Financing
-€17,232
Cash 2024
€63,744
From operations (derived)
+€12,901
Net result for the year
-€10,913
Depreciation
+€27,732
Stocks and contracts
-€8,903
Receivables within one year
-€2,356
Deferred charges and accrued income
+€1,307
Trade debts
+€26,426
Tax, wage and social debts
+€2,639
Other debts
-€23,045
Accrued charges and deferred income
+€14
Investment (derived)
-€20,001
Investment in fixed assets (net)
-€20,001
Financing
-€17,232
Debts after one year
-€21,552
Current portion of long-term debt
+€4,320
Cash 2025
€39,412
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €391,708 | €369,596 | -€22,112 | -5.6% |
| Fixed assets | 21/28 | €174,912 | €167,182 | -€7,731 | -4.4% |
| Intangible fixed assets | 21 | €172,073 | €146,573 | -€25,500 | -14.8% |
| Tangible fixed assets | 22/27 | €2,790 | €20,559 | +€17,769 | +637% |
| Furniture and vehicles | 24 | €2,790 | €20,559 | +€17,769 | +637% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €216,795 | €202,415 | -€14,381 | -6.6% |
| Stocks and contracts in progress | 3 | €60,629 | €69,532 | +€8,903 | +14.7% |
| Stocks | 30/36 | €60,629 | €69,532 | +€8,903 | +14.7% |
| Amounts receivable within one year | 40/41 | €89,706 | €92,062 | +€2,356 | +2.6% |
| Trade receivables | 40 | €85,955 | €88,690 | +€2,734 | +3.2% |
| Other amounts receivable | 41 | €3,751 | €3,372 | -€379 | -10.1% |
| Cash at bank and in hand | 54/58 | €63,744 | €39,412 | -€24,332 | -38.2% |
| Deferred charges and accrued income | 490/1 | €2,716 | €1,409 | -€1,307 | -48.1% |
| Total equity and liabilities | 10/49 | €391,708 | €369,596 | -€22,112 | -5.6% |
| Equity | 10/15 | -€44,478 | -€55,391 | -€10,913 | -24.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,478 | -€60,391 | -€10,913 | -22.1% |
| Amounts payable | 17/49 | €436,186 | €424,988 | -€11,198 | -2.6% |
| Amounts payable after more than one year | 17 | €37,183 | €15,631 | -€21,552 | -58.0% |
| Financial debts | 170/4 | €37,183 | €15,631 | -€21,552 | -58.0% |
| Amounts payable within one year | 42/48 | €399,002 | €409,343 | +€10,340 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €36,582 | €40,902 | +€4,320 | +11.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €214,069 | €240,494 | +€26,426 | +12.3% |
| Suppliers | 440/4 | €214,069 | €240,494 | +€26,426 | +12.3% |
| Taxes, remuneration and social security | 45 | €55,071 | €57,710 | +€2,639 | +4.8% |
| Taxes | 450/3 | €25,814 | €22,023 | -€3,791 | -14.7% |
| Remuneration and social security | 454/9 | €29,257 | €35,687 | +€6,431 | +22.0% |
| Other amounts payable | 47/48 | €93,281 | €70,236 | -€23,045 | -24.7% |
| Accrued charges and deferred income | 492/3 | - | €14 | +€14 | |
| Non-recurring operating income | 76A | - | €1,586 | +€1,586 | |
| Remuneration, social security and pensions | 62 | €109,590 | €156,159 | +€46,569 | +42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,463 | €27,732 | -€1,731 | -5.9% |
| Other operating charges | 640/8 | €1,938 | €3,071 | +€1,132 | +58.4% |
| Gross operating margin | 9900 | €146,106 | €184,113 | +€38,007 | +26.0% |
| Operating profit (loss) | 9901 | €5,115 | -€2,849 | -€7,964 | |
| Financial income | 75/76B | €655 | €297 | -€357 | -54.6% |
| Recurring financial income | 75 | €655 | €297 | -€357 | -54.6% |
| Financial charges | 65/66B | €9,500 | €8,072 | -€1,428 | -15.0% |
| Recurring financial charges | 65 | €9,500 | €8,072 | -€1,428 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,731 | -€10,624 | -€6,893 | -185% |
| Income taxes | 67/77 | - | €289 | +€289 | |
| Profit (loss) for the period | 9904 | -€3,731 | -€10,913 | -€7,182 | -193% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,731 | -€10,913 | -€7,182 | -193% |
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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 3 November 2026 via checked.be.