DELICIEUX: 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.
DELICIEUX
Largest movements
- Receivables within one year +€215,045
up €215,045 (+218%), from €98,778 to €313,823
of which Other amounts receivable: +€203,112
- Cash +€149,306
up €149,306 (+77.5%), from €192,750 to €342,056
mainly Net result for the year (+€219,911) and Current investments (+€102,329)
- Current investments -€102,329
down €102,329 (-34.1%), from €300,000 to €197,671
- Tangible fixed assets -€44,522
down €44,522 (-23.2%), from €191,547 to €147,025
of which Furniture and vehicles: -€33,292
- Reserves +€219,911
up €219,911 (+50.8%), from €432,817 to €652,728
of which Distributable reserves: +€219,911
- Tax, wage and social debts +€78,156
up €78,156 (+156%), from €49,965 to €128,121
of which Taxes: +€77,129
- Trade debts -€45,188
down €45,188 (-48.2%), from €93,763 to €48,575
- Debts after one year -€15,636
down €15,636 (-30.9%), from €50,667 to €35,031
- Current portion of long-term debt -€14,968
down €14,968 (-47.8%), from €31,344 to €16,376
- Gross operating margin +€84,702
up €84,702 (+24.9%), from €339,714 to €424,416
- Taxes +€37,379
up €37,379 (+55.7%), from €67,075 to €104,454
- Depreciation +€7,164
up €7,164 (+18.3%), from €39,109 to €46,273
- Financial income +€6,109
up €6,109 (+93.6%), from €6,526 to €12,635
- Staff costs +€5,472
up €5,472 (+10.9%), from €50,180 to €55,652
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 | €786,258 | €1,003,758 | +€217,500 | +27.7% |
| Fixed assets | 21/28 | €194,730 | €150,208 | -€44,522 | -22.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €191,547 | €147,025 | -€44,522 | -23.2% |
| Plant, machinery and equipment | 23 | €12,596 | €9,144 | -€3,452 | -27.4% |
| Furniture and vehicles | 24 | €145,230 | €111,938 | -€33,292 | -22.9% |
| Other tangible fixed assets | 26 | €33,721 | €25,943 | -€7,778 | -23.1% |
| Financial fixed assets | 28 | €3,183 | €3,183 | -€0 | 0.0% |
| Current assets | 29/58 | €591,528 | €853,550 | +€262,022 | +44.3% |
| Amounts receivable within one year | 40/41 | €98,778 | €313,823 | +€215,045 | +218% |
| Trade receivables | 40 | €72,328 | €84,262 | +€11,934 | +16.5% |
| Other amounts receivable | 41 | €26,449 | €229,561 | +€203,112 | +768% |
| Current investments | 50/53 | €300,000 | €197,671 | -€102,329 | -34.1% |
| Cash at bank and in hand | 54/58 | €192,750 | €342,056 | +€149,306 | +77.5% |
| Total equity and liabilities | 10/49 | €786,258 | €1,003,758 | +€217,500 | +27.7% |
| Equity | 10/15 | €555,744 | €775,655 | +€219,911 | +39.6% |
| Contributions | 10/11 | €18,592 | €18,592 | -€0 | 0.0% |
| Reserves | 13 | €432,817 | €652,728 | +€219,911 | +50.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €430,957 | €650,868 | +€219,911 | +51.0% |
| Profit (loss) carried forward | 14 | €104,335 | €104,335 | -€0 | 0.0% |
| Amounts payable | 17/49 | €230,515 | €228,103 | -€2,412 | -1.0% |
| Amounts payable after more than one year | 17 | €50,667 | €35,031 | -€15,636 | -30.9% |
| Financial debts | 170/4 | €50,667 | €35,031 | -€15,636 | -30.9% |
| Amounts payable within one year | 42/48 | €175,232 | €193,072 | +€17,840 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €31,344 | €16,376 | -€14,968 | -47.8% |
| Trade debts | 44 | €93,763 | €48,575 | -€45,188 | -48.2% |
| Suppliers | 440/4 | €93,763 | €48,575 | -€45,188 | -48.2% |
| Taxes, remuneration and social security | 45 | €49,965 | €128,121 | +€78,156 | +156% |
| Taxes | 450/3 | €47,497 | €124,626 | +€77,129 | +162% |
| Remuneration and social security | 454/9 | €2,468 | €3,495 | +€1,027 | +41.6% |
| Other amounts payable | 47/48 | €160 | - | -€160 | |
| Accrued charges and deferred income | 492/3 | €4,616 | - | -€4,616 | |
| Remuneration, social security and pensions | 62 | €50,180 | €55,652 | +€5,472 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,109 | €46,273 | +€7,164 | +18.3% |
| Other operating charges | 640/8 | €12,985 | €8,487 | -€4,498 | -34.6% |
| Gross operating margin | 9900 | €339,714 | €424,416 | +€84,702 | +24.9% |
| Operating profit (loss) | 9901 | €237,441 | €314,004 | +€76,563 | +32.2% |
| Financial income | 75/76B | €6,526 | €12,635 | +€6,109 | +93.6% |
| Recurring financial income | 75 | €6,526 | €12,635 | +€6,109 | +93.6% |
| Financial charges | 65/66B | €3,125 | €2,274 | -€851 | -27.2% |
| Recurring financial charges | 65 | €3,125 | €2,274 | -€851 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €240,842 | €324,365 | +€83,523 | +34.7% |
| Income taxes | 67/77 | €67,075 | €104,454 | +€37,379 | +55.7% |
| Profit (loss) for the period | 9904 | €173,767 | €219,911 | +€46,144 | +26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €173,767 | €219,911 | +€46,144 | +26.6% |
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 29 October 2026 via checked.be.