DELICIA.MA: 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.MA
Largest movements
- Receivables within one year -€8,424
down €8,424 (-29.4%), from €28,664 to €20,239
of which Trade receivables: -€5,543
- Cash -€5,373
down €5,373 (-86.2%), from €6,235 to €862
mainly Net result for the year (-€14,625) and Tax, wage and social debts (-€3,143)
- Tangible fixed assets -€1,044
down €1,044 (-4.8%), from €21,559 to €20,515
of which Plant, machinery and equipment: -€3,433
- Profit (loss) carried forward -€14,625
down €14,625 (-81.0%), from €18,061 to €3,436
- Trade debts +€3,232
up €3,232 (+107%), from €3,015 to €6,246
- Tax, wage and social debts -€3,143
down €3,143 (-23.6%), from €13,292 to €10,148
of which Remuneration and social security: -€1,829
- Gross operating margin -€29,338
down €29,338 (-40.0%), from €73,381 to €44,043
- Staff costs +€6,565
up €6,565 (+15.8%), from €41,560 to €48,126
- Taxes -€6,023
down €6,023 (-99.0%), from €6,086 to €63
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 | €59,574 | €45,037 | -€14,537 | -24.4% |
| Fixed assets | 21/28 | €21,559 | €20,515 | -€1,044 | -4.8% |
| Tangible fixed assets | 22/27 | €21,559 | €20,515 | -€1,044 | -4.8% |
| Plant, machinery and equipment | 23 | €16,503 | €13,070 | -€3,433 | -20.8% |
| Furniture and vehicles | 24 | €5,056 | €4,425 | -€631 | -12.5% |
| Other tangible fixed assets | 26 | - | €3,020 | +€3,020 | |
| Current assets | 29/58 | €38,015 | €24,522 | -€13,493 | -35.5% |
| Stocks and contracts in progress | 3 | €2,597 | €2,980 | +€384 | +14.8% |
| Stocks | 30/36 | €2,597 | €2,980 | +€384 | +14.8% |
| Amounts receivable within one year | 40/41 | €28,664 | €20,239 | -€8,424 | -29.4% |
| Trade receivables | 40 | €5,543 | - | -€5,543 | |
| Other amounts receivable | 41 | €23,120 | €20,239 | -€2,881 | -12.5% |
| Cash at bank and in hand | 54/58 | €6,235 | €862 | -€5,373 | -86.2% |
| Deferred charges and accrued income | 490/1 | €520 | €440 | -€80 | -15.3% |
| Total equity and liabilities | 10/49 | €59,574 | €45,037 | -€14,537 | -24.4% |
| Equity | 10/15 | €43,268 | €28,643 | -€14,625 | -33.8% |
| Contributions | 10/11 | €25,207 | €25,207 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,061 | €3,436 | -€14,625 | -81.0% |
| Amounts payable | 17/49 | €16,306 | €16,395 | +€88 | +0.5% |
| Amounts payable within one year | 42/48 | €16,306 | €16,395 | +€88 | +0.5% |
| Trade debts | 44 | €3,015 | €6,246 | +€3,232 | +107% |
| Suppliers | 440/4 | €3,015 | €6,246 | +€3,232 | +107% |
| Taxes, remuneration and social security | 45 | €13,292 | €10,148 | -€3,143 | -23.6% |
| Taxes | 450/3 | €7,348 | €6,034 | -€1,314 | -17.9% |
| Remuneration and social security | 454/9 | €5,943 | €4,114 | -€1,829 | -30.8% |
| Remuneration, social security and pensions | 62 | €41,560 | €48,126 | +€6,565 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,051 | €4,109 | +€58 | +1.4% |
| Other operating charges | 640/8 | €1,359 | €682 | -€676 | -49.8% |
| Non-recurring operating charges | 66A | €1,868 | €5,056 | +€3,187 | +171% |
| Gross operating margin | 9900 | €73,381 | €44,043 | -€29,338 | -40.0% |
| Operating profit (loss) | 9901 | €24,542 | -€13,930 | -€38,472 | |
| Financial income | 75/76B | €1 | €3 | +€2 | +215% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +215% |
| Financial charges | 65/66B | €592 | €635 | +€43 | +7.2% |
| Recurring financial charges | 65 | €592 | €635 | +€43 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €23,951 | -€14,562 | -€38,512 | |
| Income taxes | 67/77 | €6,086 | €63 | -€6,023 | -99.0% |
| Profit (loss) for the period | 9904 | €17,865 | -€14,625 | -€32,490 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,865 | -€14,625 | -€32,490 |
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 27 October 2026 via checked.be.