DELISALADES: what changed
What changed
DELISALADES
NACE 46.389, Wholesale of other food products
filed annual accounts (NBB)
Net result for the year
€232,611
2024 · €283,340-€50,729
Equity
€1.1m
2024 · €845,064+€232,611
Cash
€237,355
2024 · €294,955-€57,600
Balance sheet total
€3.8m
2024 · €3.4m+€399,087
Largest movements
Assets
- Receivables within one year +€386,277
up €386,277 (+21.8%), from €1.8m to €2.2m
of which Trade receivables: +€335,544
- Stocks and contracts +€98,698
up €98,698 (+9.5%), from €1.0m to €1.1m
- Cash -€57,600
down €57,600 (-19.5%), from €294,955 to €237,355
mainly Receivables within one year (-€386,277) and Trade debts (-€255,722)
Equity and liabilities
- Other debts +€569,847
up €569,847 (+197%), from €288,997 to €858,844
- Trade debts -€255,722
down €255,722 (-15.9%), from €1.6m to €1.4m
- Profit (loss) carried forward +€232,611
up €232,611 (+27.7%), from €841,052 to €1.1m
- Tax, wage and social debts -€92,840
down €92,840 (-21.2%), from €438,238 to €345,397
of which Remuneration and social security: -€56,095
- Debts after one year -€54,881
down €54,881 (-47.0%), from €116,820 to €61,938
Income statement
- Gross operating margin -€447,787
down €447,787 (-15.3%), from €2.9m to €2.5m
- Staff costs -€213,369
down €213,369 (-9.1%), from €2.3m to €2.1m
- Financial income +€63,858
up €63,858 (+912%), from €7,003 to €70,860
of which Financial income: +€68,258
- Write-downs -€55,988
down €55,988 (-92.1%), from €60,783 to €4,795
- Other operating charges -€30,662
down €30,662 (-64.6%), from €47,442 to €16,780
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
€283,340
Gross operating margin
-€447,787
Staff costs
+€213,369
Depreciation
-€8,830
Write-downs
+€55,988
Other operating charges
+€30,662
Other operating items
+€544
Financial income
+€63,858
Financial charges
+€24,538
Taxes
+€16,929
Result 2025
€232,611
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
+€28,525
Investment
-€34,438
Financing
-€51,686
Cash 2024
€294,955
From operations (derived)
+€28,525
Net result for the year
+€232,611
Depreciation
+€47,044
Stocks and contracts
-€98,698
Receivables within one year
-€386,277
Deferred charges and accrued income
+€15,682
Trade debts
-€255,722
Tax, wage and social debts
-€92,840
Other debts
+€569,847
Accrued charges and deferred income
-€3,122
Investment (derived)
-€34,438
Investment in fixed assets (net)
-€34,438
Financing
-€51,686
Debts after one year
-€54,881
Current portion of long-term debt
+€3,195
Cash 2025
€237,355
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,390,659 | €3,789,746 | +€399,087 | +11.8% |
| Fixed assets | 21/28 | €243,412 | €230,806 | -€12,606 | -5.2% |
| Intangible fixed assets | 21 | - | €4,158 | +€4,158 | |
| Tangible fixed assets | 22/27 | €234,607 | €214,392 | -€20,215 | -8.6% |
| Furniture and vehicles | 24 | €22,013 | €27,759 | +€5,746 | +26.1% |
| Other tangible fixed assets | 26 | €212,594 | €186,633 | -€25,961 | -12.2% |
| Financial fixed assets | 28 | €8,805 | €12,256 | +€3,451 | +39.2% |
| Current assets | 29/58 | €3,147,247 | €3,558,939 | +€411,693 | +13.1% |
| Stocks and contracts in progress | 3 | €1,041,360 | €1,140,058 | +€98,698 | +9.5% |
| Stocks | 30/36 | €1,041,360 | €1,140,058 | +€98,698 | +9.5% |
| Amounts receivable within one year | 40/41 | €1,771,504 | €2,157,781 | +€386,277 | +21.8% |
| Trade receivables | 40 | €1,758,003 | €2,093,547 | +€335,544 | +19.1% |
| Other amounts receivable | 41 | €13,501 | €64,234 | +€50,733 | +376% |
| Cash at bank and in hand | 54/58 | €294,955 | €237,355 | -€57,600 | -19.5% |
| Deferred charges and accrued income | 490/1 | €39,427 | €23,745 | -€15,682 | -39.8% |
| Total equity and liabilities | 10/49 | €3,390,659 | €3,789,746 | +€399,087 | +11.8% |
| Equity | 10/15 | €845,064 | €1,077,675 | +€232,611 | +27.5% |
| Contributions | 10/11 | €1,885 | €1,885 | = | 0.0% |
| Reserves | 13 | €2,128 | €2,128 | = | 0.0% |
| Non-distributable reserves | 130/1 | €189 | €189 | = | 0.0% |
| Reserves not available under the articles | 1311 | €189 | €189 | = | 0.0% |
| Distributable reserves | 133 | €1,939 | €1,939 | = | 0.0% |
| Profit (loss) carried forward | 14 | €841,052 | €1,073,662 | +€232,611 | +27.7% |
| Amounts payable | 17/49 | €2,545,594 | €2,712,071 | +€166,476 | +6.5% |
| Amounts payable after more than one year | 17 | €116,820 | €61,938 | -€54,881 | -47.0% |
| Financial debts | 170/4 | €116,820 | €61,938 | -€54,881 | -47.0% |
| Amounts payable within one year | 42/48 | €2,425,503 | €2,649,982 | +€224,479 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €90,647 | €93,842 | +€3,195 | +3.5% |
| Trade debts | 44 | €1,607,621 | €1,351,898 | -€255,722 | -15.9% |
| Suppliers | 440/4 | €1,607,621 | €1,351,898 | -€255,722 | -15.9% |
| Taxes, remuneration and social security | 45 | €438,238 | €345,397 | -€92,840 | -21.2% |
| Taxes | 450/3 | €102,947 | €66,202 | -€36,745 | -35.7% |
| Remuneration and social security | 454/9 | €335,291 | €279,195 | -€56,095 | -16.7% |
| Other amounts payable | 47/48 | €288,997 | €858,844 | +€569,847 | +197% |
| Accrued charges and deferred income | 492/3 | €3,272 | €150 | -€3,122 | -95.4% |
| Non-recurring operating income | 76A | - | €3,436 | +€3,436 | |
| Remuneration, social security and pensions | 62 | €2,336,741 | €2,123,372 | -€213,369 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,214 | €47,044 | +€8,830 | +23.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €60,783 | €4,795 | -€55,988 | -92.1% |
| Other operating charges | 640/8 | €47,442 | €16,780 | -€30,662 | -64.6% |
| Non-recurring operating charges | 66A | €544 | - | -€544 | |
| Gross operating margin | 9900 | €2,919,797 | €2,472,010 | -€447,787 | -15.3% |
| Operating profit (loss) | 9901 | €436,073 | €280,020 | -€156,053 | -35.8% |
| Financial income | 75/76B | €7,003 | €70,860 | +€63,858 | +912% |
| Recurring financial income | 75 | €2,603 | €70,860 | +€68,258 | +2,623% |
| Non-recurring financial income | 76B | €4,400 | - | -€4,400 | |
| Financial charges | 65/66B | €55,600 | €31,062 | -€24,538 | -44.1% |
| Recurring financial charges | 65 | €20,497 | €31,062 | +€10,565 | +51.5% |
| Non-recurring financial charges | 66B | €35,103 | - | -€35,103 | |
| Profit (loss) for the period before taxes | 9903 | €387,475 | €319,818 | -€67,658 | -17.5% |
| Income taxes | 67/77 | €104,136 | €87,207 | -€16,929 | -16.3% |
| Profit (loss) for the period | 9904 | €283,340 | €232,611 | -€50,729 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €283,340 | €232,611 | -€50,729 | -17.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.