Delidis: 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.
What changed
Delidis
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
-€1.6m
2025 · €78,932-€1.7m
Equity
-€322,312
2025 · €816,185-€1.1m
Cash
€19,873
2025 · €69,627-€49,754
Balance sheet total
€4.3m
2025 · €5.1m-€787,260
Largest movements
Assets
- Receivables within one year -€772,539
down €772,539 (-19.6%), from €3.9m to €3.2m
of which Trade receivables: -€741,131
- Stocks and contracts +€51,306
up €51,306 (+63.9%), from €80,284 to €131,590
Equity and liabilities
- Profit (loss) carried forward -€1.6m
down €1.6m, from €120,776 to -€1.5m
- Short-term financial debts +€1.5m
up €1.5m (+14,261%), from €10,701 to €1.5m
- Other debts -€1.1m
no longer reported in 2026 (was €1.1m)
- Contributions +€500,000
up €500,000 (+575%), from €87,000 to €587,000
- Trade debts -€74,236
down €74,236 (-2.9%), from €2.6m to €2.5m
Income statement
- Staff costs +€970,492
up €970,492 (+52.5%), from €1.8m to €2.8m
- Write-downs +€748,470
up €748,470, from -€306,102 to €442,368
- Financial charges +€38,996
up €38,996 (+11.9%), from €328,405 to €367,401
- Gross operating margin +€36,064
up €36,064 (+1.5%), from €2.3m to €2.4m
- Financial income +€26,612
up €26,612 (+65.3%), from €40,726 to €67,338
of which Non-recurring financial income: +€26,529
From the 2025 result to the 2026 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.
Result 2025
€78,932
Gross operating margin
+€36,064
Staff costs
-€970,492
Depreciation
-€23,094
Write-downs
-€748,470
Other operating charges
-€24,260
Financial income
+€26,612
Financial charges
-€38,996
Taxes
+€25,206
Deferred taxes and other
-€1
Result 2026
-€1.6m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€1.9m
Investment
-€173,842
Financing
+€2.0m
Cash 2025
€69,627
From operations (derived)
-€1.9m
Net result for the year
-€1.6m
Depreciation
+€199,128
Stocks and contracts
-€51,306
Receivables within one year
+€772,539
Deferred charges and accrued income
-€9,013
Provisions
-€19,664
Trade debts
-€74,236
Tax, wage and social debts
+€27,128
Other debts
-€1.1m
Investment (derived)
-€173,842
Investment in fixed assets (net)
-€173,842
Financing
+€2.0m
Short-term financial debts
+€1.5m
Contributions, distributions and other
+€500,002
Cash 2026
€19,873
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,106,727 | €4,319,467 | -€787,260 | -15.4% |
| Fixed assets | 21/28 | €985,315 | €960,029 | -€25,286 | -2.6% |
| Intangible fixed assets | 21 | €68,766 | €55,977 | -€12,789 | -18.6% |
| Tangible fixed assets | 22/27 | €913,389 | €903,452 | -€9,937 | -1.1% |
| Land and buildings | 22 | €882,385 | €774,740 | -€107,645 | -12.2% |
| Plant, machinery and equipment | 23 | €9,398 | €44,526 | +€35,128 | +374% |
| Furniture and vehicles | 24 | €4,801 | €33,979 | +€29,178 | +608% |
| Other tangible fixed assets | 26 | €16,805 | €3,411 | -€13,394 | -79.7% |
| Assets under construction and advance payments | 27 | - | €46,796 | +€46,796 | |
| Financial fixed assets | 28 | €3,160 | €600 | -€2,560 | -81.0% |
| Current assets | 29/58 | €4,121,412 | €3,359,438 | -€761,974 | -18.5% |
| Stocks and contracts in progress | 3 | €80,284 | €131,590 | +€51,306 | +63.9% |
| Stocks | 30/36 | €80,284 | €131,590 | +€51,306 | +63.9% |
| Amounts receivable within one year | 40/41 | €3,936,608 | €3,164,069 | -€772,539 | -19.6% |
| Trade receivables | 40 | €3,876,201 | €3,135,070 | -€741,131 | -19.1% |
| Other amounts receivable | 41 | €60,407 | €28,999 | -€31,408 | -52.0% |
| Cash at bank and in hand | 54/58 | €69,627 | €19,873 | -€49,754 | -71.5% |
| Deferred charges and accrued income | 490/1 | €34,893 | €43,906 | +€9,013 | +25.8% |
| Total equity and liabilities | 10/49 | €5,106,727 | €4,319,467 | -€787,260 | -15.4% |
| Equity | 10/15 | €816,185 | -€322,312 | -€1.1m | |
| Contributions | 10/11 | €87,000 | €587,000 | +€500,000 | +575% |
| Capital | 10 | €87,000 | €587,000 | +€500,000 | +575% |
| Issued capital | 100 | €87,000 | €587,000 | +€500,000 | +575% |
| Reserves | 13 | €608,409 | €570,220 | -€38,189 | -6.3% |
| Non-distributable reserves | 130/1 | €8,700 | €8,700 | = | 0.0% |
| Legal reserve | 130 | €8,700 | €8,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €369,709 | €331,520 | -€38,189 | -10.3% |
| Distributable reserves | 133 | €230,000 | €230,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,776 | -€1,479,532 | -€1.6m | |
| Provisions and deferred taxes | 16 | €190,090 | €170,426 | -€19,664 | -10.3% |
| Deferred taxes | 168 | €190,090 | €170,426 | -€19,664 | -10.3% |
| Amounts payable | 17/49 | €4,100,452 | €4,471,353 | +€370,901 | +9.0% |
| Amounts payable within one year | 42/48 | €4,100,452 | €4,471,353 | +€370,901 | +9.0% |
| Financial debts | 43 | €10,701 | €1,536,770 | +€1.5m | +14,261% |
| Credit institutions | 430/8 | €10,701 | €1,536,770 | +€1.5m | +14,261% |
| Trade debts | 44 | €2,570,867 | €2,496,631 | -€74,236 | -2.9% |
| Suppliers | 440/4 | €2,570,867 | €2,496,631 | -€74,236 | -2.9% |
| Taxes, remuneration and social security | 45 | €410,824 | €437,952 | +€27,128 | +6.6% |
| Taxes | 450/3 | €74,232 | €89,937 | +€15,705 | +21.2% |
| Remuneration and social security | 454/9 | €336,592 | €348,015 | +€11,423 | +3.4% |
| Other amounts payable | 47/48 | €1,108,060 | - | -€1.1m | |
| Remuneration, social security and pensions | 62 | €1,849,175 | €2,819,667 | +€970,492 | +52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176,034 | €199,128 | +€23,094 | +13.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€306,102 | €442,368 | +€748,470 | |
| Other operating charges | 640/8 | €194,425 | €218,685 | +€24,260 | +12.5% |
| Gross operating margin | 9900 | €2,327,763 | €2,363,827 | +€36,064 | +1.5% |
| Operating profit (loss) | 9901 | €414,231 | -€1,316,021 | -€1.7m | |
| Financial income | 75/76B | €40,726 | €67,338 | +€26,612 | +65.3% |
| Recurring financial income | 75 | €40,726 | €40,809 | +€83 | +0.2% |
| Non-recurring financial income | 76B | - | €26,529 | +€26,529 | |
| Financial charges | 65/66B | €328,405 | €367,401 | +€38,996 | +11.9% |
| Recurring financial charges | 65 | €328,405 | €367,401 | +€38,996 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €126,552 | -€1,616,084 | -€1.7m | |
| Transfer from deferred taxes | 780 | €19,665 | €19,664 | -€1 | 0.0% |
| Income taxes | 67/77 | €67,285 | €42,079 | -€25,206 | -37.5% |
| Profit (loss) for the period | 9904 | €78,932 | -€1,638,499 | -€1.7m | |
| Transfer from tax-exempt reserves | 789 | €38,189 | €38,190 | +€1 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €117,121 | -€1,600,309 | -€1.7m |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.