DELICIA SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€129,906
up €129,906 (+4,550%), from €2,855 to €132,761
of which Trade receivables: +€72,578
- Tangible fixed assets +€46,654
up €46,654 (+5,880%), from €793 to €47,448
- Cash +€3,567
up €3,567 (+169%), from €2,116 to €5,682
mainly Trade debts (+€157,971) and Net result for the year (+€14,041)
- Trade debts +€157,971
up €157,971 (+3,170%), from €4,984 to €162,954
- Profit (loss) carried forward +€14,041
up €14,041 (+4,189%), from €335 to €14,376
- Tax, wage and social debts +€7,740
new in 2024: €7,740
of which Remuneration and social security: +€7,594
- Turnover -€335,092
no longer reported in 2024 (was €335,092)
- Purchases and services -€322,538
no longer reported in 2024 (was €322,538)
- Gross operating margin +€41,472
up €41,472 (+1,624%), from €2,554 to €44,026
- Staff costs +€20,382
new in 2024: €20,382
- Depreciation +€6,878
up €6,878 (+523%), from €1,314 to €8,193
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,319 | €189,071 | +€179,752 | +1,929% |
| Formation expenses | 20 | - | €174 | +€174 | |
| Fixed assets | 21/28 | €1,314 | €47,779 | +€46,465 | +3,535% |
| Intangible fixed assets | 21 | €521 | - | -€521 | |
| Tangible fixed assets | 22/27 | €793 | €47,448 | +€46,654 | +5,880% |
| Furniture and vehicles | 24 | €793 | €47,448 | +€46,654 | +5,880% |
| Financial fixed assets | 28 | - | €332 | +€332 | |
| Current assets | 29/58 | €8,005 | €141,117 | +€133,113 | +1,663% |
| Stocks and contracts in progress | 3 | €2,997 | €2,637 | -€360 | -12.0% |
| Stocks | 30/36 | €2,997 | €2,637 | -€360 | -12.0% |
| Amounts receivable within one year | 40/41 | €2,855 | €132,761 | +€129,906 | +4,550% |
| Trade receivables | 40 | - | €72,578 | +€72,578 | |
| Other amounts receivable | 41 | €2,855 | €60,183 | +€57,328 | +2,008% |
| Cash at bank and in hand | 54/58 | €2,116 | €5,682 | +€3,567 | +169% |
| Deferred charges and accrued income | 490/1 | €37 | €37 | = | 0.0% |
| Total equity and liabilities | 10/49 | €9,319 | €189,071 | +€179,752 | +1,929% |
| Equity | 10/15 | €4,335 | €18,376 | +€14,041 | +324% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €335 | €14,376 | +€14,041 | +4,189% |
| Amounts payable | 17/49 | €4,984 | €170,694 | +€165,711 | +3,325% |
| Amounts payable within one year | 42/48 | €4,984 | €170,694 | +€165,711 | +3,325% |
| Trade debts | 44 | €4,984 | €162,954 | +€157,971 | +3,170% |
| Suppliers | 440/4 | €4,984 | €162,954 | +€157,971 | +3,170% |
| Taxes, remuneration and social security | 45 | - | €7,740 | +€7,740 | |
| Taxes | 450/3 | - | €146 | +€146 | |
| Remuneration and social security | 454/9 | - | €7,594 | +€7,594 | |
| Turnover | 70 | €335,092 | - | -€335,092 | |
| Goods, raw materials, services and sundry goods | 60/61 | €322,538 | - | -€322,538 | |
| Remuneration, social security and pensions | 62 | - | €20,382 | +€20,382 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,314 | €8,193 | +€6,878 | +523% |
| Other operating charges | 640/8 | €752 | €671 | -€81 | -10.7% |
| Gross operating margin | 9900 | €2,554 | €44,026 | +€41,472 | +1,624% |
| Operating profit (loss) | 9901 | €488 | €14,780 | +€14,292 | +2,927% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €153 | €740 | +€587 | +384% |
| Recurring financial charges | 65 | €153 | €740 | +€587 | +384% |
| Profit (loss) for the period before taxes | 9903 | €335 | €14,041 | +€13,706 | +4,089% |
| Profit (loss) for the period | 9904 | €335 | €14,041 | +€13,706 | +4,089% |
| Profit (loss) for the period to be appropriated | 9905 | €335 | €14,041 | +€13,706 | +4,089% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.