DELICIOUS DEMON: 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 DEMON
Largest movements
- Receivables within one year -€27,283
no longer reported in 2025 (was €27,283)
of which Other amounts receivable: -€16,635
- Receivables after one year +€10,820
up €10,820 (+3.3%), from €330,645 to €341,466
- Tangible fixed assets -€10,523
down €10,523 (-25.6%), from €41,162 to €30,640
of which Furniture and vehicles: -€9,112
- Trade debts -€11,402
down €11,402 (-70.9%), from €16,084 to €4,683
- Profit (loss) carried forward -€8,588
down €8,588 (-3.3%), from €260,399 to €251,811
- Current portion of long-term debt -€5,464
down €5,464 (-29.4%), from €18,610 to €13,146
- Gross operating margin -€28,814
down €28,814, from €26,175 to -€2,639
- Taxes -€8,838
down €8,838 (-97.4%), from €9,073 to €236
- Financial income +€6,660
up €6,660 (+599,971%), from €1 to €6,661
- Financial charges +€458
up €458 (+195%), from €235 to €693
- Other operating charges -€385
down €385 (-24.9%), from €1,543 to €1,158
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 | €431,374 | €402,912 | -€28,462 | -6.6% |
| Fixed assets | 21/28 | €41,491 | €30,968 | -€10,523 | -25.4% |
| Tangible fixed assets | 22/27 | €41,162 | €30,640 | -€10,523 | -25.6% |
| Plant, machinery and equipment | 23 | €10,411 | €9,852 | -€559 | -5.4% |
| Furniture and vehicles | 24 | €28,196 | €19,084 | -€9,112 | -32.3% |
| Other tangible fixed assets | 26 | €2,556 | €1,704 | -€852 | -33.3% |
| Financial fixed assets | 28 | €329 | €329 | = | 0.0% |
| Current assets | 29/58 | €389,884 | €371,944 | -€17,940 | -4.6% |
| Amounts receivable after more than one year | 29 | €330,645 | €341,466 | +€10,820 | +3.3% |
| Other amounts receivable | 291 | €330,645 | €341,466 | +€10,820 | +3.3% |
| Amounts receivable within one year | 40/41 | €27,283 | - | -€27,283 | |
| Trade receivables | 40 | €10,648 | - | -€10,648 | |
| Other amounts receivable | 41 | €16,635 | - | -€16,635 | |
| Cash at bank and in hand | 54/58 | €31,163 | €30,478 | -€685 | -2.2% |
| Deferred charges and accrued income | 490/1 | €793 | - | -€793 | |
| Total equity and liabilities | 10/49 | €431,374 | €402,912 | -€28,462 | -6.6% |
| Equity | 10/15 | €390,028 | €381,440 | -€8,588 | -2.2% |
| Contributions | 10/11 | €18,597 | €18,597 | = | 0.0% |
| Reserves | 13 | €111,032 | €111,032 | = | 0.0% |
| 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 | €109,172 | €109,172 | = | 0.0% |
| Profit (loss) carried forward | 14 | €260,399 | €251,811 | -€8,588 | -3.3% |
| Amounts payable | 17/49 | €41,347 | €21,472 | -€19,875 | -48.1% |
| Amounts payable within one year | 42/48 | €41,347 | €21,472 | -€19,875 | -48.1% |
| Current portion of amounts payable after more than one year | 42 | €18,610 | €13,146 | -€5,464 | -29.4% |
| Trade debts | 44 | €16,084 | €4,683 | -€11,402 | -70.9% |
| Suppliers | 440/4 | €16,084 | €4,683 | -€11,402 | -70.9% |
| Taxes, remuneration and social security | 45 | €6,652 | €3,643 | -€3,009 | -45.2% |
| Taxes | 450/3 | €6,652 | €3,643 | -€3,009 | -45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,523 | €10,523 | = | 0.0% |
| Other operating charges | 640/8 | €1,543 | €1,158 | -€385 | -24.9% |
| Gross operating margin | 9900 | €26,175 | -€2,639 | -€28,814 | |
| Operating profit (loss) | 9901 | €14,109 | -€14,320 | -€28,429 | |
| Financial income | 75/76B | €1 | €6,661 | +€6,660 | +599,971% |
| Recurring financial income | 75 | €1 | €6,661 | +€6,660 | +599,971% |
| Financial charges | 65/66B | €235 | €693 | +€458 | +195% |
| Recurring financial charges | 65 | €235 | €693 | +€458 | +195% |
| Profit (loss) for the period before taxes | 9903 | €13,875 | -€8,352 | -€22,227 | |
| Income taxes | 67/77 | €9,073 | €236 | -€8,838 | -97.4% |
| Profit (loss) for the period | 9904 | €4,802 | -€8,588 | -€13,390 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,802 | -€8,588 | -€13,390 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.