DELICOFFEE LLN: what changed
DELICOFFEE LLN
Largest movements
- Cash -€35,802
down €35,802 (-83.0%), from €43,110 to €7,308
mainly Net result for the year (-€142,369) and Investment in fixed assets (net) (-€4,024)
- Tangible fixed assets -€32,693
down €32,693 (-27.4%), from €119,159 to €86,466
of which Other tangible fixed assets: -€30,738
- Receivables within one year -€6,351
down €6,351 (-80.1%), from €7,925 to €1,574
of which Trade receivables: -€7,233
- Profit (loss) carried forward -€142,369
down €142,369 (-13.8%), from -€1.0m to -€1.2m
- Other debts +€68,008
up €68,008 (+5.9%), from €1.1m to €1.2m
- Trade debts +€2,125
up €2,125 (+10.7%), from €19,847 to €21,972
- Staff costs +€10,478
up €10,478 (+4.5%), from €232,196 to €242,674
- Gross operating margin -€10,311
down €10,311 (-5.1%), from €201,682 to €191,371
- Financial charges +€10,001
up €10,001 (+22.9%), from €43,753 to €53,754
- Depreciation -€2,547
down €2,547 (-6.5%), from €39,264 to €36,717
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €179,651 | €106,207 | -€73,444 | -40.9% |
| Fixed assets | 21/28 | €119,359 | €86,666 | -€32,693 | -27.4% |
| Tangible fixed assets | 22/27 | €119,159 | €86,466 | -€32,693 | -27.4% |
| Plant, machinery and equipment | 23 | €13,734 | €9,641 | -€4,093 | -29.8% |
| Furniture and vehicles | 24 | - | €2,137 | +€2,137 | |
| Other tangible fixed assets | 26 | €105,426 | €74,688 | -€30,738 | -29.2% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €60,292 | €19,541 | -€40,751 | -67.6% |
| Stocks and contracts in progress | 3 | €9,091 | €10,509 | +€1,418 | +15.6% |
| Stocks | 30/36 | €9,091 | €10,509 | +€1,418 | +15.6% |
| Amounts receivable within one year | 40/41 | €7,925 | €1,574 | -€6,351 | -80.1% |
| Trade receivables | 40 | €7,925 | €692 | -€7,233 | -91.3% |
| Other amounts receivable | 41 | - | €882 | +€882 | |
| Cash at bank and in hand | 54/58 | €43,110 | €7,308 | -€35,802 | -83.0% |
| Deferred charges and accrued income | 490/1 | €165 | €150 | -€15 | -9.3% |
| Total equity and liabilities | 10/49 | €179,651 | €106,207 | -€73,444 | -40.9% |
| Equity | 10/15 | -€1,009,681 | -€1,152,050 | -€142,369 | -14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,028,281 | -€1,170,650 | -€142,369 | -13.8% |
| Amounts payable | 17/49 | €1,189,332 | €1,258,257 | +€68,925 | +5.8% |
| Amounts payable within one year | 42/48 | €1,189,332 | €1,258,257 | +€68,925 | +5.8% |
| Trade debts | 44 | €19,847 | €21,972 | +€2,125 | +10.7% |
| Suppliers | 440/4 | €19,847 | €21,972 | +€2,125 | +10.7% |
| Taxes, remuneration and social security | 45 | €22,952 | €21,743 | -€1,209 | -5.3% |
| Taxes | 450/3 | €1,171 | - | -€1,171 | |
| Remuneration and social security | 454/9 | €21,781 | €21,743 | -€38 | -0.2% |
| Other amounts payable | 47/48 | €1,146,534 | €1,214,542 | +€68,008 | +5.9% |
| Non-recurring operating income | 76A | €21,294 | €35,630 | +€14,336 | +67.3% |
| Remuneration, social security and pensions | 62 | €232,196 | €242,674 | +€10,478 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,264 | €36,717 | -€2,547 | -6.5% |
| Other operating charges | 640/8 | €1,131 | €595 | -€536 | -47.4% |
| Gross operating margin | 9900 | €201,682 | €191,371 | -€10,311 | -5.1% |
| Operating profit (loss) | 9901 | -€70,909 | -€88,615 | -€17,706 | -25.0% |
| Financial charges | 65/66B | €43,753 | €53,754 | +€10,001 | +22.9% |
| Recurring financial charges | 65 | €43,753 | €53,754 | +€10,001 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | -€114,663 | -€142,369 | -€27,706 | -24.2% |
| Profit (loss) for the period | 9904 | -€114,663 | -€142,369 | -€27,706 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€114,663 | -€142,369 | -€27,706 | -24.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.