Delicious Bruges: 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.
Delicious Bruges
Largest movements
- Cash -€97,625
down €97,625 (-47.1%), from €207,252 to €109,627
mainly Other debts (-€62,978) and Receivables within one year (-€60,206)
- Receivables within one year +€60,206
up €60,206 (+1,060%), from €5,679 to €65,885
of which Other amounts receivable: +€61,436
- Tangible fixed assets -€28,989
down €28,989 (-17.8%), from €163,311 to €134,322
- Stocks and contracts +€11,053
up €11,053 (+35.0%), from €31,610 to €42,662
- Other debts -€62,978
down €62,978 (-100%), from €62,978 to €0
- Debts after one year -€18,388
down €18,388 (-18.7%), from €98,324 to €79,935
- Profit (loss) carried forward +€16,774
up €16,774 (+70.8%), from -€23,691 to -€6,917
- Tax, wage and social debts +€5,145
up €5,145 (+33.0%), from €15,598 to €20,743
- Trade debts +€4,812
up €4,812 (+228%), from €2,106 to €6,918
- Gross operating margin -€10,253
down €10,253 (-15.1%), from €67,886 to €57,633
- Taxes +€5,624
up €5,624 (+2,199%), from €256 to €5,880
- Financial income +€1,437
up €1,437 (+276%), from €520 to €1,957
- Financial charges -€1,175
down €1,175 (-18.7%), from €6,288 to €5,114
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 | €408,740 | €354,067 | -€54,673 | -13.4% |
| Fixed assets | 21/28 | €163,311 | €134,322 | -€28,989 | -17.8% |
| Tangible fixed assets | 22/27 | €163,311 | €134,322 | -€28,989 | -17.8% |
| Land and buildings | 22 | €88,308 | €74,893 | -€13,415 | -15.2% |
| Plant, machinery and equipment | 23 | €8,292 | €6,409 | -€1,884 | -22.7% |
| Furniture and vehicles | 24 | €18,014 | €11,722 | -€6,292 | -34.9% |
| Other tangible fixed assets | 26 | €48,696 | €41,298 | -€7,398 | -15.2% |
| Current assets | 29/58 | €245,429 | €219,745 | -€25,684 | -10.5% |
| Stocks and contracts in progress | 3 | €31,610 | €42,662 | +€11,053 | +35.0% |
| Stocks | 30/36 | €31,610 | €42,662 | +€11,053 | +35.0% |
| Amounts receivable within one year | 40/41 | €5,679 | €65,885 | +€60,206 | +1,060% |
| Trade receivables | 40 | €5,615 | €4,386 | -€1,229 | -21.9% |
| Other amounts receivable | 41 | €63 | €61,499 | +€61,436 | +97,131% |
| Cash at bank and in hand | 54/58 | €207,252 | €109,627 | -€97,625 | -47.1% |
| Deferred charges and accrued income | 490/1 | €889 | €1,571 | +€682 | +76.7% |
| Total equity and liabilities | 10/49 | €408,740 | €354,067 | -€54,673 | -13.4% |
| Equity | 10/15 | €211,309 | €228,083 | +€16,774 | +7.9% |
| Contributions | 10/11 | €235,000 | €235,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,691 | -€6,917 | +€16,774 | +70.8% |
| Amounts payable | 17/49 | €197,430 | €125,984 | -€71,447 | -36.2% |
| Amounts payable after more than one year | 17 | €98,324 | €79,935 | -€18,388 | -18.7% |
| Financial debts | 170/4 | €98,324 | €79,935 | -€18,388 | -18.7% |
| Amounts payable within one year | 42/48 | €99,107 | €46,049 | -€53,058 | -53.5% |
| Current portion of amounts payable after more than one year | 42 | €18,425 | €18,388 | -€37 | -0.2% |
| Trade debts | 44 | €2,106 | €6,918 | +€4,812 | +228% |
| Suppliers | 440/4 | €2,106 | €6,918 | +€4,812 | +228% |
| Taxes, remuneration and social security | 45 | €15,598 | €20,743 | +€5,145 | +33.0% |
| Taxes | 450/3 | €15,598 | €20,743 | +€5,145 | +33.0% |
| Other amounts payable | 47/48 | €62,978 | €0 | -€62,978 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,869 | €29,872 | +€2 | 0.0% |
| Other operating charges | 640/8 | €1,860 | €1,950 | +€91 | +4.9% |
| Gross operating margin | 9900 | €67,886 | €57,633 | -€10,253 | -15.1% |
| Operating profit (loss) | 9901 | €36,157 | €25,811 | -€10,346 | -28.6% |
| Financial income | 75/76B | €520 | €1,957 | +€1,437 | +276% |
| Recurring financial income | 75 | €520 | €1,957 | +€1,437 | +276% |
| Financial charges | 65/66B | €6,288 | €5,114 | -€1,175 | -18.7% |
| Recurring financial charges | 65 | €6,288 | €5,114 | -€1,175 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €30,388 | €22,654 | -€7,734 | -25.5% |
| Income taxes | 67/77 | €256 | €5,880 | +€5,624 | +2,199% |
| Profit (loss) for the period | 9904 | €30,132 | €16,774 | -€13,359 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,132 | €16,774 | -€13,359 | -44.3% |
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 1 November 2026 via checked.be.