DELIGUSTA: what changed
Two fiscal 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.
DELIGUSTA
Largest movements
- Tangible fixed assets -€21,072
down €21,072 (-13.0%), from €161,710 to €140,637
of which Land and buildings: -€12,524
- Cash -€8,209
down €8,209 (-32.7%), from €25,134 to €16,924
mainly Contributions, distributions and other (-€19,900) and Debts after one year (-€16,338)
- Stocks and contracts +€3,268
up €3,268 (+8.8%), from €37,228 to €40,496
- Contributions -€19,900
down €19,900 (-99.5%), from €20,000 to €100
- Debts after one year -€16,338
down €16,338 (-12.7%), from €128,725 to €112,388
- Reserves +€15,062
up €15,062 (+59.1%), from €25,494 to €40,556
- Tax, wage and social debts -€3,119
down €3,119 (-45.6%), from €6,835 to €3,717
of which Taxes: -€2,836
- Gross operating margin -€4,434
down €4,434 (-5.6%), from €79,110 to €74,676
- Staff costs +€1,990
up €1,990 (+11.3%), from €17,596 to €19,586
- Taxes -€1,794
down €1,794 (-18.1%), from €9,896 to €8,103
- Financial charges -€920
down €920 (-12.1%), from €7,574 to €6,654
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.
Cash bridge derived
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 | €231,950 | €206,463 | -€25,487 | -11.0% |
| Fixed assets | 21/28 | €161,710 | €140,637 | -€21,072 | -13.0% |
| Tangible fixed assets | 22/27 | €161,710 | €140,637 | -€21,072 | -13.0% |
| Land and buildings | 22 | €99,149 | €86,625 | -€12,524 | -12.6% |
| Plant, machinery and equipment | 23 | €61,907 | €53,722 | -€8,186 | -13.2% |
| Leasing and similar rights | 25 | €654 | €291 | -€363 | -55.5% |
| Current assets | 29/58 | €70,240 | €65,826 | -€4,414 | -6.3% |
| Stocks and contracts in progress | 3 | €37,228 | €40,496 | +€3,268 | +8.8% |
| Stocks | 30/36 | €37,228 | €40,496 | +€3,268 | +8.8% |
| Amounts receivable within one year | 40/41 | €4,173 | €5,727 | +€1,553 | +37.2% |
| Trade receivables | 40 | €3,748 | €3,824 | +€75 | +2.0% |
| Other amounts receivable | 41 | €425 | €1,903 | +€1,478 | +347.7% |
| Cash at bank and in hand | 54/58 | €25,134 | €16,924 | -€8,209 | -32.7% |
| Deferred charges and accrued income | 490/1 | €3,705 | €2,679 | -€1,026 | -27.7% |
| Total equity and liabilities | 10/49 | €231,950 | €206,463 | -€25,487 | -11.0% |
| Equity | 10/15 | €45,494 | €40,656 | -€4,838 | -10.6% |
| Contributions | 10/11 | €20,000 | €100 | -€19,900 | -99.5% |
| Reserves | 13 | €25,494 | €40,556 | +€15,062 | +59.1% |
| Distributable reserves | 133 | €25,494 | €40,556 | +€15,062 | +59.1% |
| Amounts payable | 17/49 | €186,456 | €165,807 | -€20,648 | -11.1% |
| Amounts payable after more than one year | 17 | €128,725 | €112,388 | -€16,338 | -12.7% |
| Financial debts | 170/4 | €128,725 | €112,388 | -€16,338 | -12.7% |
| Amounts payable within one year | 42/48 | €53,552 | €50,345 | -€3,207 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €15,833 | €16,338 | +€504 | +3.2% |
| Trade debts | 44 | €19,416 | €17,968 | -€1,447 | -7.5% |
| Suppliers | 440/4 | €19,416 | €17,968 | -€1,447 | -7.5% |
| Taxes, remuneration and social security | 45 | €6,835 | €3,717 | -€3,119 | -45.6% |
| Taxes | 450/3 | €2,836 | - | -€2,836 | |
| Remuneration and social security | 454/9 | €3,999 | €3,717 | -€283 | -7.1% |
| Other amounts payable | 47/48 | €11,468 | €12,322 | +€855 | +7.5% |
| Accrued charges and deferred income | 492/3 | €4,179 | €3,075 | -€1,104 | -26.4% |
| Remuneration, social security and pensions | 62 | €17,596 | €19,586 | +€1,990 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,527 | €21,628 | +€102 | +0.5% |
| Other operating charges | 640/8 | €3,827 | €3,958 | +€132 | +3.4% |
| Gross operating margin | 9900 | €79,110 | €74,676 | -€4,434 | -5.6% |
| Operating profit (loss) | 9901 | €36,161 | €29,504 | -€6,657 | -18.4% |
| Financial income | 75/76B | €44 | €314 | +€271 | +621.1% |
| Recurring financial income | 75 | €44 | €314 | +€271 | +621.1% |
| Financial charges | 65/66B | €7,574 | €6,654 | -€920 | -12.1% |
| Recurring financial charges | 65 | €7,574 | €6,654 | -€920 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €28,630 | €23,164 | -€5,466 | -19.1% |
| Income taxes | 67/77 | €9,896 | €8,103 | -€1,794 | -18.1% |
| Profit (loss) for the period | 9904 | €18,734 | €15,062 | -€3,673 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,734 | €15,062 | -€3,673 | -19.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.