DELISA RETAIL: 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.
DELISA RETAIL
Largest movements
- Cash +€393,423
up €393,423 (+72.3%), from €544,176 to €937,599
mainly Net result for the year (+€379,744) and Deferred charges and accrued income (+€205,163)
- Deferred charges and accrued income -€205,163
down €205,163 (-68.2%), from €300,913 to €95,750
- Receivables within one year +€185,723
up €185,723 (+207%), from €89,852 to €275,574
of which Other amounts receivable: +€157,539
- Stocks and contracts +€158,440
up €158,440 (+18.8%), from €844,741 to €1.0m
- Profit (loss) carried forward +€236,744
up €236,744, from -€227,552 to €9,193
- Trade debts +€122,321
up €122,321 (+9.0%), from €1.4m to €1.5m
- Other debts +€112,475
up €112,475 (+96.4%), from €116,682 to €229,157
- Accrued charges and deferred income +€99,741
up €99,741 (+543%), from €18,355 to €118,096
- Tax, wage and social debts -€43,467
down €43,467 (-10.5%), from €415,889 to €372,423
of which Remuneration and social security: -€103,694
- Gross operating margin +€696,459
up €696,459 (+32.6%), from €2.1m to €2.8m
- Taxes +€58,928
up €58,928 (+49,947%), from €118 to €59,046
- Other operating charges +€52,106
up €52,106 (+6,026%), from €865 to €52,970
- Staff costs -€41,312
down €41,312 (-1.8%), from €2.3m to €2.3m
From the 31-01-2025 result to the 31-12-2025 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 31-01-2025 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-01-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,883,729 | €2,411,544 | +€527,814 | +28.0% |
| Fixed assets | 21/28 | €104,047 | €99,439 | -€4,608 | -4.4% |
| Tangible fixed assets | 22/27 | €104,047 | €99,439 | -€4,608 | -4.4% |
| Plant, machinery and equipment | 23 | €103,024 | €98,739 | -€4,285 | -4.2% |
| Furniture and vehicles | 24 | €1,024 | €700 | -€323 | -31.6% |
| Current assets | 29/58 | €1,779,682 | €2,312,105 | +€532,423 | +29.9% |
| Stocks and contracts in progress | 3 | €844,741 | €1,003,181 | +€158,440 | +18.8% |
| Stocks | 30/36 | €844,741 | €1,003,181 | +€158,440 | +18.8% |
| Amounts receivable within one year | 40/41 | €89,852 | €275,574 | +€185,723 | +207% |
| Trade receivables | 40 | €89,852 | €118,036 | +€28,184 | +31.4% |
| Other amounts receivable | 41 | - | €157,539 | +€157,539 | |
| Cash at bank and in hand | 54/58 | €544,176 | €937,599 | +€393,423 | +72.3% |
| Deferred charges and accrued income | 490/1 | €300,913 | €95,750 | -€205,163 | -68.2% |
| Total equity and liabilities | 10/49 | €1,883,729 | €2,411,544 | +€527,814 | +28.0% |
| Equity | 10/15 | -€177,552 | €59,193 | +€236,744 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Capital | 10 | €50,000 | - | -€50,000 | |
| Issued capital | 100 | €50,000 | - | -€50,000 | |
| Profit (loss) carried forward | 14 | -€227,552 | €9,193 | +€236,744 | |
| Amounts payable | 17/49 | €2,061,281 | €2,352,351 | +€291,070 | +14.1% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Financial debts | 170/4 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,892,925 | €2,084,255 | +€191,329 | +10.1% |
| Trade debts | 44 | €1,360,354 | €1,482,675 | +€122,321 | +9.0% |
| Suppliers | 440/4 | €1,360,354 | €1,482,675 | +€122,321 | +9.0% |
| Taxes, remuneration and social security | 45 | €415,889 | €372,423 | -€43,467 | -10.5% |
| Taxes | 450/3 | €12,211 | €72,438 | +€60,227 | +493% |
| Remuneration and social security | 454/9 | €403,679 | €299,985 | -€103,694 | -25.7% |
| Other amounts payable | 47/48 | €116,682 | €229,157 | +€112,475 | +96.4% |
| Accrued charges and deferred income | 492/3 | €18,355 | €118,096 | +€99,741 | +543% |
| Remuneration, social security and pensions | 62 | €2,346,245 | €2,304,933 | -€41,312 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,272 | €23,246 | +€13,975 | +151% |
| Other operating charges | 640/8 | €865 | €52,970 | +€52,106 | +6,026% |
| Gross operating margin | 9900 | €2,138,193 | €2,834,652 | +€696,459 | +32.6% |
| Operating profit (loss) | 9901 | -€218,188 | €453,502 | +€671,690 | |
| Financial income | 75/76B | €1,131 | €3,182 | +€2,051 | +181% |
| Recurring financial income | 75 | €1,131 | €3,182 | +€2,051 | +181% |
| Financial charges | 65/66B | €10,377 | €17,894 | +€7,517 | +72.4% |
| Recurring financial charges | 65 | €10,377 | €17,894 | +€7,517 | +72.4% |
| Profit (loss) for the period before taxes | 9903 | -€227,434 | €438,790 | +€666,224 | |
| Income taxes | 67/77 | €118 | €59,046 | +€58,928 | +49,947% |
| Profit (loss) for the period | 9904 | -€227,552 | €379,744 | +€607,296 | |
| Profit (loss) for the period to be appropriated | 9905 | -€227,552 | €379,744 | +€607,296 |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.