DELIMUNDO: what changed
What changed
DELIMUNDO
NACE 46.170, Agents in the wholesale of food, beverages and tobacco
filed annual accounts (NBB)
Net result for the year
-€92,120
2024 · €293,309-€385,429
Equity
€1.3m
2024 · €1.4m-€92,120
Cash
€191,170
2024 · €31,617+€159,553
Balance sheet total
€1.4m
2024 · €1.5m-€56,521
Largest movements
Assets
- Financial fixed assets -€274,400
down €274,400 (-100%), from €274,400 to €0
- Cash +€159,553
up €159,553 (+505%), from €31,617 to €191,170
mainly Investment in fixed assets (net) (+€245,614) and Short-term financial debts (+€44,259)
- Current investments +€55,063
up €55,063 (+11.0%), from €500,886 to €555,948
Equity and liabilities
- Reserves -€92,120
down €92,120 (-6.8%), from €1.4m to €1.3m
of which Distributable reserves: -€87,832
- Short-term financial debts +€44,259
up €44,259 (+326%), from €13,584 to €57,843
- Tax, wage and social debts -€29,598
down €29,598 (-58.0%), from €51,055 to €21,456
- Trade debts +€21,986
up €21,986 (+128%), from €17,235 to €39,220
Income statement
- Gross operating margin -€135,034
down €135,034 (-58.2%), from €231,977 to €96,943
- Financial income -€82,476
down €82,476 (-43.3%), from €190,642 to €108,167
- Taxes -€61,851
down €61,851 (-70.4%), from €87,833 to €25,982
- Depreciation +€6,597
up €6,597 (+29.5%), from €22,356 to €28,953
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.
Result 2024
€293,309
Gross operating margin
-€135,034
Depreciation
-€6,597
Other operating charges
+€123
Other operating items
-€220,882
Financial income
-€82,476
Financial charges
-€2,129
Taxes
+€61,851
Deferred taxes and other
-€285
Result 2025
-€92,120
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€75,257
Investment
+€190,551
Financing
+€44,259
Cash 2024
€31,617
From operations (derived)
-€75,257
Net result for the year
-€92,120
Depreciation
+€28,953
Receivables within one year
-€3,991
Smaller working-capital items
+€944
Provisions
-€1,430
Trade debts
+€21,986
Tax, wage and social debts
-€29,598
Investment (derived)
+€190,551
Investment in fixed assets (net)
+€245,614
Current investments
-€55,063
Financing
+€44,259
Short-term financial debts
+€44,259
Cash 2025
€191,170
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,483,826 | €1,427,305 | -€56,521 | -3.8% |
| Fixed assets | 21/28 | €596,201 | €321,634 | -€274,567 | -46.1% |
| Tangible fixed assets | 22/27 | €321,801 | €321,634 | -€167 | -0.1% |
| Land and buildings | 22 | €278,858 | €262,045 | -€16,814 | -6.0% |
| Plant, machinery and equipment | 23 | €2,112 | €1,816 | -€296 | -14.0% |
| Furniture and vehicles | 24 | €40,213 | €57,650 | +€17,437 | +43.4% |
| Other tangible fixed assets | 26 | €618 | €123 | -€495 | -80.0% |
| Financial fixed assets | 28 | €274,400 | €0 | -€274,400 | -100% |
| Current assets | 29/58 | €887,625 | €1,105,671 | +€218,046 | +24.6% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €239,479 | €243,470 | +€3,991 | +1.7% |
| Trade receivables | 40 | €43,937 | €49,915 | +€5,979 | +13.6% |
| Other amounts receivable | 41 | €195,543 | €193,555 | -€1,988 | -1.0% |
| Current investments | 50/53 | €500,886 | €555,948 | +€55,063 | +11.0% |
| Cash at bank and in hand | 54/58 | €31,617 | €191,170 | +€159,553 | +505% |
| Deferred charges and accrued income | 490/1 | €15,643 | €15,083 | -€561 | -3.6% |
| Total equity and liabilities | 10/49 | €1,483,826 | €1,427,305 | -€56,521 | -3.8% |
| Equity | 10/15 | €1,383,263 | €1,291,142 | -€92,120 | -6.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,358,263 | €1,266,142 | -€92,120 | -6.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €50,070 | €45,781 | -€4,289 | -8.6% |
| Distributable reserves | 133 | €1,308,193 | €1,220,361 | -€87,832 | -6.7% |
| Provisions and deferred taxes | 16 | €16,690 | €15,260 | -€1,430 | -8.6% |
| Deferred taxes | 168 | €16,690 | €15,260 | -€1,430 | -8.6% |
| Amounts payable | 17/49 | €83,874 | €120,903 | +€37,029 | +44.1% |
| Amounts payable within one year | 42/48 | €81,874 | €118,903 | +€37,029 | +45.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €13,584 | €57,843 | +€44,259 | +326% |
| Credit institutions | 430/8 | €13,584 | €57,843 | +€44,259 | +326% |
| Trade debts | 44 | €17,235 | €39,220 | +€21,986 | +128% |
| Suppliers | 440/4 | €17,235 | €39,220 | +€21,986 | +128% |
| Taxes, remuneration and social security | 45 | €51,055 | €21,456 | -€29,598 | -58.0% |
| Taxes | 450/3 | €51,055 | €21,456 | -€29,598 | -58.0% |
| Other amounts payable | 47/48 | - | €383 | +€383 | |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,356 | €28,953 | +€6,597 | +29.5% |
| Other operating charges | 640/8 | €6,623 | €6,500 | -€123 | -1.9% |
| Non-recurring operating charges | 66A | - | €220,882 | +€220,882 | |
| Gross operating margin | 9900 | €231,977 | €96,943 | -€135,034 | -58.2% |
| Operating profit (loss) | 9901 | €202,998 | -€159,393 | -€362,391 | |
| Financial income | 75/76B | €190,642 | €108,167 | -€82,476 | -43.3% |
| Recurring financial income | 75 | €190,642 | €108,167 | -€82,476 | -43.3% |
| Financial charges | 65/66B | €14,213 | €16,342 | +€2,129 | +15.0% |
| Recurring financial charges | 65 | €14,213 | €16,342 | +€2,129 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €379,427 | -€67,568 | -€446,995 | |
| Transfer from deferred taxes | 780 | €1,714 | €1,430 | -€285 | -16.6% |
| Income taxes | 67/77 | €87,833 | €25,982 | -€61,851 | -70.4% |
| Profit (loss) for the period | 9904 | €293,309 | -€92,120 | -€385,429 | |
| Transfer from tax-exempt reserves | 789 | €5,143 | €4,289 | -€854 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €298,452 | -€87,832 | -€386,284 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.