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 +€3,631
up €3,631 (+7,031%), from €52 to €3,682
- Stocks and contracts +€1,291
new in 2013: €1,291
- Cash +€660
new in 2013: €660
mainly Debts within one year (+€5,738) and Depreciation (+€812)
- Tangible fixed assets +€188
up €188 (+4.9%), from €3,827 to €4,015
- Debts within one year +€5,738
up €5,738 (+408%), from €1,407 to €7,145
- Gross operating margin +€3,755
up €3,755 (+37.1%), from -€10,132 to -€6,376
- Depreciation -€129
down €129 (-13.7%), from €941 to €812
From the 2012 result to the 2013 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 2012 and 2013 balance sheets and the 2013 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2012 | 2013 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,760 | €13,530 | +€5,770 | +74.3% |
| Fixed assets | 21/28 | €7,709 | €7,897 | +€188 | +2.4% |
| Tangible fixed assets | 22/27 | €3,827 | €4,015 | +€188 | +4.9% |
| Financial fixed assets | 28 | €3,881 | €3,881 | = | 0.0% |
| Current assets | 29/58 | €52 | €5,633 | +€5,582 | +10,809% |
| Stocks and contracts in progress | 3 | - | €1,291 | +€1,291 | |
| Amounts receivable within one year | 40/41 | €52 | €3,682 | +€3,631 | +7,031% |
| Cash at bank and in hand | 54/58 | - | €660 | +€660 | |
| Total equity and liabilities | 10/49 | €7,760 | €13,530 | +€5,770 | +74.3% |
| Equity | 10/15 | €6,353 | €6,385 | +€31 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,247 | -€12,215 | +€31 | +0.3% |
| Amounts payable | 17/49 | €1,407 | €7,145 | +€5,738 | +408% |
| Amounts payable within one year | 42/48 | €1,407 | €7,145 | +€5,738 | +408% |
| Trade debts | 44 | €113 | €2,793 | +€2,681 | +2,382% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €941 | €812 | -€129 | -13.7% |
| Gross operating margin | 9900 | -€10,132 | -€6,376 | +€3,755 | +37.1% |
| Operating profit (loss) | 9901 | -€11,177 | -€15,855 | -€4,678 | -41.9% |
| Recurring financial charges | 65 | €1,035 | €1,263 | +€229 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,212 | €42 | +€12,253 | |
| Income taxes | 67/77 | - | €10 | +€10 | |
| Profit (loss) for the period | 9904 | -€12,212 | €31 | +€12,243 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,212 | €31 | +€12,243 |
Source: filed annual accounts (NBB), financial years ended 31 December 2012 and 31 December 2013. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.