DELICIA KVSS: 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.
DELICIA KVSS
Largest movements
- Intangible fixed assets -€17,900
down €17,900 (-17.8%), from €100,534 to €82,634
- Tangible fixed assets +€4,770
up €4,770 (+85.1%), from €5,603 to €10,373
of which Furniture and vehicles: +€6,076
- Cash -€4,273
down €4,273 (-6.8%), from €62,977 to €58,704
mainly Contributions, distributions and other (-€27,878) and Debts after one year (-€18,662)
- Debts after one year -€18,662
down €18,662 (-59.7%), from €31,281 to €12,618
of which Financial debts: -€18,662
- Other debts +€12,878
new in 2026: €12,878
- Trade debts -€10,821
down €10,821 (-35.2%), from €30,719 to €19,898
- Gross operating margin +€30,654
up €30,654 (+42.2%), from €72,649 to €103,302
- Staff costs +€7,452
up €7,452 (+23.5%), from €31,743 to €39,195
- Taxes +€4,928
up €4,928 (+145%), from €3,409 to €8,336
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €185,130 | €168,622 | -€16,508 | -8.9% |
| Fixed assets | 21/28 | €106,137 | €93,007 | -€13,130 | -12.4% |
| Intangible fixed assets | 21 | €100,534 | €82,634 | -€17,900 | -17.8% |
| Tangible fixed assets | 22/27 | €5,603 | €10,373 | +€4,770 | +85.1% |
| Plant, machinery and equipment | 23 | €4,304 | €2,998 | -€1,306 | -30.4% |
| Furniture and vehicles | 24 | €1,299 | €7,375 | +€6,076 | +468% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €78,993 | €75,615 | -€3,378 | -4.3% |
| Stocks and contracts in progress | 3 | €14,893 | €15,986 | +€1,092 | +7.3% |
| Stocks | 30/36 | €14,893 | €15,986 | +€1,092 | +7.3% |
| Amounts receivable within one year | 40/41 | €40 | €53 | +€13 | +33.6% |
| Trade receivables | 40 | €40 | €53 | +€13 | +33.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €62,977 | €58,704 | -€4,273 | -6.8% |
| Deferred charges and accrued income | 490/1 | €1,083 | €872 | -€211 | -19.5% |
| Total equity and liabilities | 10/49 | €185,130 | €168,622 | -€16,508 | -8.9% |
| Equity | 10/15 | €96,741 | €97,996 | +€1,255 | +1.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,741 | €87,996 | +€1,255 | +1.4% |
| Amounts payable | 17/49 | €88,389 | €70,626 | -€17,763 | -20.1% |
| Amounts payable after more than one year | 17 | €31,281 | €12,618 | -€18,662 | -59.7% |
| Financial debts | 170/4 | €31,281 | €12,618 | -€18,662 | -59.7% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €57,108 | €58,007 | +€899 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €18,349 | €18,662 | +€313 | +1.7% |
| Financial debts | 43 | €11 | €0 | -€11 | -100% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €11 | €0 | -€11 | -100% |
| Trade debts | 44 | €30,719 | €19,898 | -€10,821 | -35.2% |
| Suppliers | 440/4 | €30,719 | €19,898 | -€10,821 | -35.2% |
| Taxes, remuneration and social security | 45 | €8,029 | €6,568 | -€1,460 | -18.2% |
| Taxes | 450/3 | €4,139 | €1,924 | -€2,214 | -53.5% |
| Remuneration and social security | 454/9 | €3,890 | €4,644 | +€754 | +19.4% |
| Other amounts payable | 47/48 | - | €12,878 | +€12,878 | |
| Remuneration, social security and pensions | 62 | €31,743 | €39,195 | +€7,452 | +23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,307 | €19,930 | +€623 | +3.2% |
| Other operating charges | 640/8 | €654 | €400 | -€255 | -38.9% |
| Non-recurring operating charges | 66A | €245 | €0 | -€245 | -100% |
| Gross operating margin | 9900 | €72,649 | €103,302 | +€30,654 | +42.2% |
| Operating profit (loss) | 9901 | €20,699 | €43,778 | +€23,079 | +111% |
| Financial income | 75/76B | €8 | €1 | -€7 | -90.0% |
| Recurring financial income | 75 | €8 | €1 | -€7 | -90.0% |
| Financial charges | 65/66B | €6,208 | €6,309 | +€101 | +1.6% |
| Recurring financial charges | 65 | €6,208 | €6,309 | +€101 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €14,499 | €37,470 | +€22,970 | +158% |
| Income taxes | 67/77 | €3,409 | €8,336 | +€4,928 | +145% |
| Profit (loss) for the period | 9904 | €11,090 | €29,133 | +€18,043 | +163% |
| Profit (loss) for the period to be appropriated | 9905 | €11,090 | €29,133 | +€18,043 | +163% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.