DELIFISH SHOP: 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.
DELIFISH SHOP
Largest movements
- Tangible fixed assets -€4,667
down €4,667 (-30.4%), from €15,333 to €10,667
of which Plant, machinery and equipment: -€3,000
- Cash +€3,698
up €3,698 (+122%), from €3,035 to €6,733
mainly Trade debts (+€11,782) and Depreciation (+€4,667)
- Receivables within one year +€846
up €846 (+66.2%), from €1,278 to €2,124
of which Other amounts receivable: +€553
- Profit (loss) carried forward -€12,834
down €12,834 (-162%), from -€7,904 to -€20,738
- Trade debts +€11,782
up €11,782 (+43.1%), from €27,318 to €39,100
- Tax, wage and social debts +€840
new in 2025: €840
- Purchases and services +€281,043
new in 2025: €281,043
- Turnover +€275,884
new in 2025: €275,884
- Gross operating margin -€4,793
down €4,793 (-1,310%), from -€366 to -€5,159
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 | €24,414 | €24,201 | -€213 | -0.9% |
| Fixed assets | 21/28 | €15,333 | €10,667 | -€4,667 | -30.4% |
| Tangible fixed assets | 22/27 | €15,333 | €10,667 | -€4,667 | -30.4% |
| Plant, machinery and equipment | 23 | €12,000 | €9,000 | -€3,000 | -25.0% |
| Furniture and vehicles | 24 | €3,333 | €1,667 | -€1,667 | -50.0% |
| Current assets | 29/58 | €9,081 | €13,534 | +€4,453 | +49.0% |
| Stocks and contracts in progress | 3 | €4,768 | €4,678 | -€90 | -1.9% |
| Stocks | 30/36 | €4,768 | €4,678 | -€90 | -1.9% |
| Amounts receivable within one year | 40/41 | €1,278 | €2,124 | +€846 | +66.2% |
| Trade receivables | 40 | - | €293 | +€293 | |
| Other amounts receivable | 41 | €1,278 | €1,831 | +€553 | +43.2% |
| Cash at bank and in hand | 54/58 | €3,035 | €6,733 | +€3,698 | +122% |
| Total equity and liabilities | 10/49 | €24,414 | €24,201 | -€213 | -0.9% |
| Equity | 10/15 | -€2,904 | -€15,738 | -€12,834 | -442% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,904 | -€20,738 | -€12,834 | -162% |
| Amounts payable | 17/49 | €27,318 | €39,939 | +€12,621 | +46.2% |
| Amounts payable within one year | 42/48 | €27,318 | €39,939 | +€12,621 | +46.2% |
| Trade debts | 44 | €27,318 | €39,100 | +€11,782 | +43.1% |
| Suppliers | 440/4 | €27,318 | €39,100 | +€11,782 | +43.1% |
| Taxes, remuneration and social security | 45 | - | €840 | +€840 | |
| Taxes | 450/3 | - | €840 | +€840 | |
| Turnover | 70 | - | €275,884 | +€275,884 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €281,043 | +€281,043 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,667 | €4,667 | = | 0.0% |
| Other operating charges | 640/8 | €2,515 | €2,740 | +€225 | +8.9% |
| Gross operating margin | 9900 | -€366 | -€5,159 | -€4,793 | -1,310% |
| Operating profit (loss) | 9901 | -€7,548 | -€12,565 | -€5,017 | -66.5% |
| Financial income | 75/76B | €0 | €4 | +€4 | +902% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +902% |
| Financial charges | 65/66B | €357 | €108 | -€249 | -69.9% |
| Recurring financial charges | 65 | €357 | €108 | -€249 | -69.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,904 | -€12,668 | -€4,764 | -60.3% |
| Income taxes | 67/77 | - | €166 | +€166 | |
| Profit (loss) for the period | 9904 | -€7,904 | -€12,834 | -€4,931 | -62.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,904 | -€12,834 | -€4,931 | -62.4% |
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 29 October 2026 via checked.be.