DELICIOSA: 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.
DELICIOSA
Largest movements
- Receivables within one year -€19,300
down €19,300 (-68.9%), from €27,993 to €8,693
of which Trade receivables: -€18,431
- Cash -€4,793
down €4,793 (-13.3%), from €36,085 to €31,292
mainly Net result for the year (-€34,336) and Tax, wage and social debts (-€30,005)
- Intangible fixed assets -€1,541
no longer reported in 2025 (was €1,541)
- Tangible fixed assets -€1,523
down €1,523 (-26.3%), from €5,796 to €4,273
of which Furniture and vehicles: -€1,159
- Trade debts +€38,326
up €38,326 (+12.9%), from €297,066 to €335,391
of which Suppliers: +€41,607
- Profit (loss) carried forward -€34,336
down €34,336 (-13.6%), from -€251,833 to -€286,169
- Tax, wage and social debts -€30,005
down €30,005 (-64.3%), from €46,633 to €16,628
- Depreciation -€4,859
down €4,859 (-61.3%), from €7,924 to €3,065
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 | €143,119 | €116,257 | -€26,862 | -18.8% |
| Fixed assets | 21/28 | €7,537 | €4,473 | -€3,065 | -40.7% |
| Intangible fixed assets | 21 | €1,541 | - | -€1,541 | |
| Tangible fixed assets | 22/27 | €5,796 | €4,273 | -€1,523 | -26.3% |
| Plant, machinery and equipment | 23 | €2,292 | €1,928 | -€364 | -15.9% |
| Furniture and vehicles | 24 | €3,504 | €2,345 | -€1,159 | -33.1% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €135,581 | €111,784 | -€23,797 | -17.6% |
| Stocks and contracts in progress | 3 | €66,730 | €67,700 | +€970 | +1.5% |
| Stocks | 30/36 | €66,730 | €67,700 | +€970 | +1.5% |
| Amounts receivable within one year | 40/41 | €27,993 | €8,693 | -€19,300 | -68.9% |
| Trade receivables | 40 | €18,431 | - | -€18,431 | |
| Other amounts receivable | 41 | €9,562 | €8,693 | -€869 | -9.1% |
| Cash at bank and in hand | 54/58 | €36,085 | €31,292 | -€4,793 | -13.3% |
| Deferred charges and accrued income | 490/1 | €4,774 | €4,100 | -€674 | -14.1% |
| Total equity and liabilities | 10/49 | €143,119 | €116,257 | -€26,862 | -18.8% |
| Equity | 10/15 | -€201,833 | -€236,169 | -€34,336 | -17.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€251,833 | -€286,169 | -€34,336 | -13.6% |
| Amounts payable | 17/49 | €344,951 | €352,426 | +€7,475 | +2.2% |
| Amounts payable within one year | 42/48 | €343,698 | €352,426 | +€8,727 | +2.5% |
| Trade debts | 44 | €297,066 | €335,391 | +€38,326 | +12.9% |
| Suppliers | 440/4 | €293,784 | €335,391 | +€41,607 | +14.2% |
| Bills of exchange payable | 441 | €3,282 | - | -€3,282 | |
| Taxes, remuneration and social security | 45 | €46,633 | €16,628 | -€30,005 | -64.3% |
| Remuneration and social security | 454/9 | €46,633 | €16,628 | -€30,005 | -64.3% |
| Other amounts payable | 47/48 | - | €407 | +€407 | |
| Accrued charges and deferred income | 492/3 | €1,253 | - | -€1,253 | |
| Remuneration, social security and pensions | 62 | €242,318 | €241,010 | -€1,308 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,924 | €3,065 | -€4,859 | -61.3% |
| Other operating charges | 640/8 | €66 | €1,112 | +€1,046 | +1,585% |
| Gross operating margin | 9900 | €216,053 | €218,085 | +€2,033 | +0.9% |
| Operating profit (loss) | 9901 | -€34,255 | -€27,102 | +€7,154 | +20.9% |
| Financial income | 75/76B | €147 | €53 | -€93 | -63.7% |
| Recurring financial income | 75 | €147 | €53 | -€93 | -63.7% |
| Financial charges | 65/66B | €8,980 | €7,145 | -€1,835 | -20.4% |
| Recurring financial charges | 65 | €8,980 | €7,145 | -€1,835 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | -€43,089 | -€34,193 | +€8,896 | +20.6% |
| Income taxes | 67/77 | €114 | €143 | +€29 | +25.0% |
| Profit (loss) for the period | 9904 | -€43,204 | -€34,336 | +€8,867 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,204 | -€34,336 | +€8,867 | +20.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.