Delicium 58: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
Delicium 58
Largest movements
- Cash -€2.0m
down €2.0m (-93.2%), from €2.1m to €142,644
mainly Trade debts (-€1.7m) and Current investments (-€1.0m)
- Current investments +€1.0m
new in 2024: €1.0m
- Receivables within one year -€454,315
down €454,315 (-53.7%), from €845,676 to €391,361
of which Other amounts receivable: -€334,483
- Intangible fixed assets -€62,500
down €62,500 (-26.7%), from €234,375 to €171,875
- Trade debts -€1.7m
down €1.7m (-80.3%), from €2.2m to €425,566
- Profit (loss) carried forward +€260,641
up €260,641 (+38.2%), from €681,437 to €942,078
- Gross operating margin +€638,566
up €638,566 (+37.2%), from €1.7m to €2.4m
- Staff costs +€389,819
up €389,819 (+27.0%), from €1.4m to €1.8m
- Taxes +€72,848
up €72,848 (+273%), from €26,710 to €99,558
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,455,048 | €1,995,879 | -€1.5m | -42.2% |
| Fixed assets | 21/28 | €421,924 | €339,458 | -€82,466 | -19.5% |
| Intangible fixed assets | 21 | €234,375 | €171,875 | -€62,500 | -26.7% |
| Tangible fixed assets | 22/27 | €187,549 | €167,583 | -€19,966 | -10.6% |
| Plant, machinery and equipment | 23 | €27,764 | €28,761 | +€997 | +3.6% |
| Furniture and vehicles | 24 | €136,319 | €118,240 | -€18,079 | -13.3% |
| Other tangible fixed assets | 26 | €23,466 | €20,582 | -€2,884 | -12.3% |
| Current assets | 29/58 | €3,033,124 | €1,656,421 | -€1.4m | -45.4% |
| Stocks and contracts in progress | 3 | €58,536 | €59,057 | +€521 | +0.9% |
| Stocks | 30/36 | €58,536 | €59,057 | +€521 | +0.9% |
| Amounts receivable within one year | 40/41 | €845,676 | €391,361 | -€454,315 | -53.7% |
| Trade receivables | 40 | €210,798 | €90,966 | -€119,832 | -56.8% |
| Other amounts receivable | 41 | €634,878 | €300,395 | -€334,483 | -52.7% |
| Current investments | 50/53 | - | €1,046,638 | +€1.0m | |
| Cash at bank and in hand | 54/58 | €2,104,301 | €142,644 | -€2.0m | -93.2% |
| Deferred charges and accrued income | 490/1 | €24,611 | €16,721 | -€7,890 | -32.1% |
| Total equity and liabilities | 10/49 | €3,455,048 | €1,995,879 | -€1.5m | -42.2% |
| Equity | 10/15 | €1,157,437 | €1,418,078 | +€260,641 | +22.5% |
| Contributions | 10/11 | €476,000 | €476,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €681,437 | €942,078 | +€260,641 | +38.2% |
| Amounts payable | 17/49 | €2,297,611 | €577,801 | -€1.7m | -74.9% |
| Amounts payable within one year | 42/48 | €2,297,611 | €577,801 | -€1.7m | -74.9% |
| Trade debts | 44 | €2,165,341 | €425,566 | -€1.7m | -80.3% |
| Suppliers | 440/4 | €2,165,341 | €425,566 | -€1.7m | -80.3% |
| Taxes, remuneration and social security | 45 | €112,815 | €118,499 | +€5,684 | +5.0% |
| Taxes | 450/3 | - | €118,499 | +€118,499 | |
| Remuneration and social security | 454/9 | €112,815 | - | -€112,815 | |
| Other amounts payable | 47/48 | €19,455 | €33,736 | +€14,281 | +73.4% |
| Remuneration, social security and pensions | 62 | €1,444,119 | €1,833,938 | +€389,819 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,748 | €117,357 | +€7,609 | +6.9% |
| Other operating charges | 640/8 | €13,581 | €29,294 | +€15,713 | +116% |
| Gross operating margin | 9900 | €1,717,854 | €2,356,420 | +€638,566 | +37.2% |
| Operating profit (loss) | 9901 | €150,406 | €375,831 | +€225,425 | +150% |
| Financial income | 75/76B | €4,135 | €22,341 | +€18,206 | +440% |
| Recurring financial income | 75 | €4,135 | €22,341 | +€18,206 | +440% |
| Financial charges | 65/66B | €32,691 | €37,973 | +€5,282 | +16.2% |
| Recurring financial charges | 65 | €32,691 | €37,973 | +€5,282 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | €121,850 | €360,199 | +€238,349 | +196% |
| Income taxes | 67/77 | €26,710 | €99,558 | +€72,848 | +273% |
| Profit (loss) for the period | 9904 | €95,140 | €260,641 | +€165,501 | +174% |
| Profit (loss) for the period to be appropriated | 9905 | €95,140 | €260,641 | +€165,501 | +174% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.