DELICIAS: 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.
What changed
DELICIAS
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€66,144
2024 · €5,049+€61,095
Equity
€200,754
2024 · €194,610+€6,144
Cash
€53,606
2024 · €67,006-€13,400
Balance sheet total
€2.0m
2024 · €2.1m-€114,238
Largest movements
Assets
- Receivables within one year -€129,622
down €129,622 (-16.8%), from €773,852 to €644,229
of which Trade receivables: -€85,602
- Stocks and contracts +€117,610
up €117,610 (+23.3%), from €504,701 to €622,311
- Tangible fixed assets -€68,783
down €68,783 (-9.8%), from €698,421 to €629,638
Equity and liabilities
- Debts after one year -€183,202
down €183,202 (-30.3%), from €603,713 to €420,510
- Tax, wage and social debts +€60,762
up €60,762 (+78.6%), from €77,273 to €138,034
of which Taxes: +€34,363
- Other debts +€59,978
up €59,978 (+268,356%), from €22 to €60,000
- Current portion of long-term debt -€40,569
down €40,569 (-13.5%), from €300,520 to €259,950
Income statement
- Gross operating margin +€41,956
up €41,956 (+5.5%), from €764,453 to €806,408
- Taxes +€35,661
up €35,661 (+155%), from €22,937 to €58,599
- Staff costs -€20,405
down €20,405 (-4.3%), from €472,377 to €451,972
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.
Result 2024
€5,049
Gross operating margin
+€41,956
Staff costs
+€20,405
Depreciation
+€782
Other operating charges
+€5,687
Other operating items
+€20,923
Financial income
-€742
Financial charges
+€7,746
Taxes
-€35,661
Result 2025
€66,144
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€331,788
Investment
-€63,334
Financing
-€281,853
Cash 2024
€67,006
From operations (derived)
+€331,788
Net result for the year
+€66,144
Depreciation
+€134,457
Stocks and contracts
-€117,610
Receivables within one year
+€129,622
Deferred charges and accrued income
+€17,703
Trade debts
-€20,802
Tax, wage and social debts
+€60,762
Other debts
+€59,978
Accrued charges and deferred income
+€1,534
Investment (derived)
-€63,334
Investment in fixed assets (net)
-€63,334
Financing
-€281,853
Debts after one year
-€183,202
Current portion of long-term debt
-€40,569
Short-term financial debts
+€1,918
Contributions, distributions and other
-€60,000
Cash 2025
€53,606
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,110,776 | €1,996,538 | -€114,238 | -5.4% |
| Fixed assets | 21/28 | €721,821 | €650,698 | -€71,123 | -9.9% |
| Intangible fixed assets | 21 | €11,478 | €4,991 | -€6,487 | -56.5% |
| Tangible fixed assets | 22/27 | €698,421 | €629,638 | -€68,783 | -9.8% |
| Land and buildings | 22 | €42,492 | €42,527 | +€35 | +0.1% |
| Plant, machinery and equipment | 23 | €125,653 | €105,526 | -€20,127 | -16.0% |
| Furniture and vehicles | 24 | €37,509 | €29,047 | -€8,463 | -22.6% |
| Leasing and similar rights | 25 | €405,784 | €373,578 | -€32,207 | -7.9% |
| Other tangible fixed assets | 26 | €86,982 | €78,960 | -€8,022 | -9.2% |
| Financial fixed assets | 28 | €11,922 | €16,069 | +€4,147 | +34.8% |
| Current assets | 29/58 | €1,388,955 | €1,345,840 | -€43,115 | -3.1% |
| Stocks and contracts in progress | 3 | €504,701 | €622,311 | +€117,610 | +23.3% |
| Stocks | 30/36 | €504,701 | €622,311 | +€117,610 | +23.3% |
| Amounts receivable within one year | 40/41 | €773,852 | €644,229 | -€129,622 | -16.8% |
| Trade receivables | 40 | €171,471 | €85,869 | -€85,602 | -49.9% |
| Other amounts receivable | 41 | €602,381 | €558,360 | -€44,021 | -7.3% |
| Cash at bank and in hand | 54/58 | €67,006 | €53,606 | -€13,400 | -20.0% |
| Deferred charges and accrued income | 490/1 | €43,396 | €25,693 | -€17,703 | -40.8% |
| Total equity and liabilities | 10/49 | €2,110,776 | €1,996,538 | -€114,238 | -5.4% |
| Equity | 10/15 | €194,610 | €200,754 | +€6,144 | +3.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €129,063 | €129,063 | = | 0.0% |
| Distributable reserves | 133 | €129,063 | €129,063 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,147 | €59,291 | +€6,144 | +11.6% |
| Amounts payable | 17/49 | €1,916,166 | €1,795,784 | -€120,382 | -6.3% |
| Amounts payable after more than one year | 17 | €603,713 | €420,510 | -€183,202 | -30.3% |
| Financial debts | 170/4 | €603,713 | €420,510 | -€183,202 | -30.3% |
| Amounts payable within one year | 42/48 | €1,312,410 | €1,373,697 | +€61,287 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €300,520 | €259,950 | -€40,569 | -13.5% |
| Financial debts | 43 | €264,590 | €266,509 | +€1,918 | +0.7% |
| Credit institutions | 430/8 | €264,590 | €266,509 | +€1,918 | +0.7% |
| Trade debts | 44 | €670,006 | €649,203 | -€20,802 | -3.1% |
| Suppliers | 440/4 | €670,006 | €649,203 | -€20,802 | -3.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €77,273 | €138,034 | +€60,762 | +78.6% |
| Taxes | 450/3 | €2,144 | €36,507 | +€34,363 | +1,603% |
| Remuneration and social security | 454/9 | €75,129 | €101,527 | +€26,398 | +35.1% |
| Other amounts payable | 47/48 | €22 | €60,000 | +€59,978 | +268,356% |
| Accrued charges and deferred income | 492/3 | €43 | €1,577 | +€1,534 | +3,561% |
| Non-recurring operating income | 76A | €35,800 | €1,285 | -€34,516 | -96.4% |
| Remuneration, social security and pensions | 62 | €472,377 | €451,972 | -€20,405 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135,239 | €134,457 | -€782 | -0.6% |
| Other operating charges | 640/8 | €21,741 | €16,054 | -€5,687 | -26.2% |
| Non-recurring operating charges | 66A | €20,923 | €0 | -€20,923 | -100% |
| Gross operating margin | 9900 | €764,453 | €806,408 | +€41,956 | +5.5% |
| Operating profit (loss) | 9901 | €114,172 | €203,925 | +€89,753 | +78.6% |
| Financial income | 75/76B | €10,119 | €9,377 | -€742 | -7.3% |
| Recurring financial income | 75 | €10,119 | €9,377 | -€742 | -7.3% |
| Financial charges | 65/66B | €96,305 | €88,559 | -€7,746 | -8.0% |
| Recurring financial charges | 65 | €96,305 | €88,559 | -€7,746 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €27,986 | €124,743 | +€96,756 | +346% |
| Income taxes | 67/77 | €22,937 | €58,599 | +€35,661 | +155% |
| Profit (loss) for the period | 9904 | €5,049 | €66,144 | +€61,095 | +1,210% |
| Profit (loss) for the period to be appropriated | 9905 | €5,049 | €66,144 | +€61,095 | +1,210% |
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 26 October 2026 via checked.be.