DELISANA: what changed
What changed
DELISANA
NACE 47.279, Other retail sale of food
filed annual accounts (NBB)
Net result for the year
-€20,233
2024 · -€30,032+€9,800
Equity
-€82,902
2024 · -€62,669-€20,233
Cash
€8,479
2024 · €10,242-€1,763
Balance sheet total
€116,619
2024 · €138,267-€21,648
Largest movements
Assets
- Intangible fixed assets -€18,000
down €18,000 (-44.4%), from €40,500 to €22,500
- Cash -€1,763
down €1,763 (-17.2%), from €10,242 to €8,479
mainly Net result for the year (-€20,233) and Trade debts (-€5,398)
Equity and liabilities
- Profit (loss) carried forward -€20,233
down €20,233 (-16.5%), from -€122,669 to -€142,902
- Trade debts -€5,398
down €5,398 (-15.4%), from €35,059 to €29,662
- Accrued charges and deferred income +€3,734
up €3,734 (+84.3%), from €4,431 to €8,165
Income statement
- Gross operating margin +€5,353
up €5,353 (+7.1%), from €75,788 to €81,141
- Staff costs -€2,604
down €2,604 (-3.3%), from €78,515 to €75,910
- Financial charges -€1,430
down €1,430 (-17.6%), from €8,109 to €6,679
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
-€30,032
Gross operating margin
+€5,353
Staff costs
+€2,604
Depreciation
+€92
Other operating charges
+€320
Financial charges
+€1,430
Result 2025
-€20,233
raises the result
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
-€1,763
Investment
€0
Financing
€0
Cash 2024
€10,242
From operations (derived)
-€1,763
Net result for the year
-€20,233
Depreciation
+€18,051
Stocks and contracts
+€491
Receivables within one year
+€1,343
Trade debts
-€5,398
Tax, wage and social debts
+€249
Accrued charges and deferred income
+€3,734
Cash 2025
€8,479
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,267 | €116,619 | -€21,648 | -15.7% |
| Fixed assets | 21/28 | €40,772 | €22,721 | -€18,051 | -44.3% |
| Intangible fixed assets | 21 | €40,500 | €22,500 | -€18,000 | -44.4% |
| Tangible fixed assets | 22/27 | €272 | €221 | -€51 | -18.7% |
| Other tangible fixed assets | 26 | €272 | €221 | -€51 | -18.7% |
| Current assets | 29/58 | €97,494 | €93,897 | -€3,597 | -3.7% |
| Stocks and contracts in progress | 3 | €79,871 | €79,380 | -€491 | -0.6% |
| Stocks | 30/36 | €79,871 | €79,380 | -€491 | -0.6% |
| Amounts receivable within one year | 40/41 | €7,381 | €6,038 | -€1,343 | -18.2% |
| Trade receivables | 40 | €463 | €2,306 | +€1,843 | +398% |
| Other amounts receivable | 41 | €6,918 | €3,732 | -€3,186 | -46.1% |
| Cash at bank and in hand | 54/58 | €10,242 | €8,479 | -€1,763 | -17.2% |
| Total equity and liabilities | 10/49 | €138,267 | €116,619 | -€21,648 | -15.7% |
| Equity | 10/15 | -€62,669 | -€82,902 | -€20,233 | -32.3% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,669 | -€142,902 | -€20,233 | -16.5% |
| Amounts payable | 17/49 | €200,936 | €199,521 | -€1,415 | -0.7% |
| Amounts payable after more than one year | 17 | €101,186 | €101,186 | = | 0.0% |
| Other amounts payable | 178/9 | €101,186 | €101,186 | = | 0.0% |
| Amounts payable within one year | 42/48 | €95,319 | €90,170 | -€5,149 | -5.4% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €35,059 | €29,662 | -€5,398 | -15.4% |
| Suppliers | 440/4 | €35,059 | €29,662 | -€5,398 | -15.4% |
| Taxes, remuneration and social security | 45 | €8,570 | €8,818 | +€249 | +2.9% |
| Remuneration and social security | 454/9 | €8,570 | €8,818 | +€249 | +2.9% |
| Other amounts payable | 47/48 | €1,690 | €1,690 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,431 | €8,165 | +€3,734 | +84.3% |
| Remuneration, social security and pensions | 62 | €78,515 | €75,910 | -€2,604 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,143 | €18,051 | -€92 | -0.5% |
| Other operating charges | 640/8 | €1,054 | €734 | -€320 | -30.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €75,788 | €81,141 | +€5,353 | +7.1% |
| Operating profit (loss) | 9901 | -€21,924 | -€13,554 | +€8,369 | +38.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €8,109 | €6,679 | -€1,430 | -17.6% |
| Recurring financial charges | 65 | €8,109 | €6,679 | -€1,430 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | -€30,032 | -€20,233 | +€9,800 | +32.6% |
| Profit (loss) for the period | 9904 | -€30,032 | -€20,233 | +€9,800 | +32.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,032 | -€20,233 | +€9,800 | +32.6% |
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 5 November 2026 via checked.be.