Delicious Catering: 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 Catering
Largest movements
- Receivables within one year +€129,707
up €129,707 (+128%), from €101,534 to €231,241
of which Other amounts receivable: +€106,721
- Stocks and contracts -€19,320
down €19,320 (-100%), from €19,320 to €0
- Financial fixed assets -€4,800
down €4,800 (-100%), from €4,800 to €0
- Cash +€3,281
up €3,281 (+25.3%), from €12,973 to €16,253
mainly Trade debts (+€114,981) and Stocks and contracts (+€19,320)
- Trade debts +€114,981
up €114,981 (+283%), from €40,559 to €155,540
- Reserves +€7,763
up €7,763 (+20.7%), from €37,484 to €45,247
- Other debts -€5,512
down €5,512 (-100%), from €5,512 to €0
- Current portion of long-term debt -€4,374
down €4,374 (-83.1%), from €5,261 to €887
- Tax, wage and social debts -€3,266
down €3,266 (-88.1%), from €3,706 to €441
- Gross operating margin +€30,253
up €30,253, from -€15,375 to €14,878
- Financial income -€3,153
down €3,153 (-94.1%), from €3,350 to €197
- Financial charges +€2,094
up €2,094 (+93.2%), from €2,248 to €4,342
- Write-downs -€2,081
down €2,081, from €1,040 to -€1,040
- Other operating charges +€1,822
up €1,822 (+419%), from €434 to €2,256
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 | €143,010 | €251,715 | +€108,705 | +76.0% |
| Fixed assets | 21/28 | €8,805 | €4,220 | -€4,585 | -52.1% |
| Intangible fixed assets | 21 | - | €1,719 | +€1,719 | |
| Tangible fixed assets | 22/27 | €4,005 | €2,501 | -€1,504 | -37.6% |
| Plant, machinery and equipment | 23 | €598 | €354 | -€243 | -40.7% |
| Furniture and vehicles | 24 | €1,054 | €839 | -€215 | -20.4% |
| Other tangible fixed assets | 26 | €2,354 | €1,308 | -€1,046 | -44.4% |
| Financial fixed assets | 28 | €4,800 | €0 | -€4,800 | -100% |
| Current assets | 29/58 | €134,205 | €247,495 | +€113,290 | +84.4% |
| Stocks and contracts in progress | 3 | €19,320 | €0 | -€19,320 | -100% |
| Stocks | 30/36 | €19,320 | €0 | -€19,320 | -100% |
| Amounts receivable within one year | 40/41 | €101,534 | €231,241 | +€129,707 | +128% |
| Trade receivables | 40 | €48,563 | €71,550 | +€22,986 | +47.3% |
| Other amounts receivable | 41 | €52,971 | €159,692 | +€106,721 | +201% |
| Cash at bank and in hand | 54/58 | €12,973 | €16,253 | +€3,281 | +25.3% |
| Deferred charges and accrued income | 490/1 | €378 | €0 | -€378 | -100% |
| Total equity and liabilities | 10/49 | €143,010 | €251,715 | +€108,705 | +76.0% |
| Equity | 10/15 | €87,084 | €94,847 | +€7,763 | +8.9% |
| Contributions | 10/11 | €49,600 | €49,600 | = | 0.0% |
| Reserves | 13 | €37,484 | €45,247 | +€7,763 | +20.7% |
| Distributable reserves | 133 | €37,484 | €45,247 | +€7,763 | +20.7% |
| Amounts payable | 17/49 | €55,926 | €156,868 | +€100,942 | +180% |
| Amounts payable after more than one year | 17 | €887 | €0 | -€887 | -100% |
| Financial debts | 170/4 | €887 | €0 | -€887 | -100% |
| Amounts payable within one year | 42/48 | €55,039 | €156,868 | +€101,830 | +185% |
| Current portion of amounts payable after more than one year | 42 | €5,261 | €887 | -€4,374 | -83.1% |
| Trade debts | 44 | €40,559 | €155,540 | +€114,981 | +283% |
| Suppliers | 440/4 | €40,559 | €155,540 | +€114,981 | +283% |
| Taxes, remuneration and social security | 45 | €3,706 | €441 | -€3,266 | -88.1% |
| Taxes | 450/3 | €3,706 | €441 | -€3,266 | -88.1% |
| Other amounts payable | 47/48 | €5,512 | €0 | -€5,512 | -100% |
| Remuneration, social security and pensions | 62 | -€150 | €0 | +€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,408 | €1,755 | +€347 | +24.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,040 | -€1,040 | -€2,081 | |
| Other operating charges | 640/8 | €434 | €2,256 | +€1,822 | +419% |
| Gross operating margin | 9900 | -€15,375 | €14,878 | +€30,253 | |
| Operating profit (loss) | 9901 | -€18,108 | €11,907 | +€30,015 | |
| Financial income | 75/76B | €3,350 | €197 | -€3,153 | -94.1% |
| Recurring financial income | 75 | €3,350 | €197 | -€3,153 | -94.1% |
| Financial charges | 65/66B | €2,248 | €4,342 | +€2,094 | +93.2% |
| Recurring financial charges | 65 | €2,248 | €4,342 | +€2,094 | +93.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,005 | €7,763 | +€24,768 | |
| Income taxes | 67/77 | €0 | €0 | -€0 | -100% |
| Profit (loss) for the period | 9904 | -€17,005 | €7,763 | +€24,768 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,005 | €7,763 | +€24,768 |
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.