DELISAUCE: 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.
DELISAUCE
Largest movements
- Receivables within one year +€18,465
up €18,465 (+212.1%), from €8,704 to €27,169
of which Trade receivables: +€13,649
- Cash +€11,563
up €11,563 (+30.8%), from €37,482 to €49,045
mainly Trade debts (+€28,361) and Depreciation (+€3,303)
- Tangible fixed assets -€3,303
down €3,303 (-57.2%), from €5,775 to €2,472
- Stocks and contracts -€1,725
down €1,725 (-26.3%), from €6,552 to €4,826
- Trade debts +€28,361
up €28,361 (+69.9%), from €40,559 to €68,920
- Accrued charges and deferred income -€1,628
no longer reported in 2024 (was €1,628)
- Tax, wage and social debts -€1,036
down €1,036 (-64.8%), from €1,598 to €562
- Gross operating margin -€8,640
down €8,640 (-48.6%), from €17,779 to €9,139
- Financial income +€5,290
new in 2024: €5,290
- Financial charges +€5,148
up €5,148 (+118.9%), from €4,329 to €9,477
- Other operating charges -€4,085
down €4,085 (-66.4%), from €6,148 to €2,063
- Staff costs -€1,727
no longer reported in 2024 (was €1,727)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,013 | €84,012 | +€24,999 | +42.4% |
| Fixed assets | 21/28 | €6,275 | €2,972 | -€3,303 | -52.6% |
| Tangible fixed assets | 22/27 | €5,775 | €2,472 | -€3,303 | -57.2% |
| Furniture and vehicles | 24 | €5,775 | €2,472 | -€3,303 | -57.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €52,737 | €81,040 | +€28,302 | +53.7% |
| Stocks and contracts in progress | 3 | €6,552 | €4,826 | -€1,725 | -26.3% |
| Stocks | 30/36 | €6,552 | €4,826 | -€1,725 | -26.3% |
| Amounts receivable within one year | 40/41 | €8,704 | €27,169 | +€18,465 | +212.1% |
| Trade receivables | 40 | €5,815 | €19,464 | +€13,649 | +234.7% |
| Other amounts receivable | 41 | €2,889 | €7,705 | +€4,816 | +166.7% |
| Cash at bank and in hand | 54/58 | €37,482 | €49,045 | +€11,563 | +30.8% |
| Total equity and liabilities | 10/49 | €59,013 | €84,012 | +€24,999 | +42.4% |
| Equity | 10/15 | €15,228 | €14,530 | -€698 | -4.6% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Capital | 10 | €6,300 | €6,300 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,300 | €12,300 | = | 0.0% |
| Reserves | 13 | €8,860 | €8,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68 | -€630 | -€698 | |
| Amounts payable | 17/49 | €43,785 | €69,482 | +€25,697 | +58.7% |
| Amounts payable within one year | 42/48 | €42,157 | €69,482 | +€27,325 | +64.8% |
| Trade debts | 44 | €40,559 | €68,920 | +€28,361 | +69.9% |
| Suppliers | 440/4 | €40,559 | €68,920 | +€28,361 | +69.9% |
| Taxes, remuneration and social security | 45 | €1,598 | €562 | -€1,036 | -64.8% |
| Taxes | 450/3 | €1,598 | €562 | -€1,036 | -64.8% |
| Accrued charges and deferred income | 492/3 | €1,628 | - | -€1,628 | |
| Remuneration, social security and pensions | 62 | €1,727 | - | -€1,727 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,303 | €3,303 | = | 0.0% |
| Other operating charges | 640/8 | €6,148 | €2,063 | -€4,085 | -66.4% |
| Non-recurring operating charges | 66A | €500 | €284 | -€216 | -43.2% |
| Gross operating margin | 9900 | €17,779 | €9,139 | -€8,640 | -48.6% |
| Operating profit (loss) | 9901 | €6,101 | €3,489 | -€2,612 | -42.8% |
| Financial income | 75/76B | - | €5,290 | +€5,290 | |
| Recurring financial income | 75 | - | €5,290 | +€5,290 | |
| Financial charges | 65/66B | €4,329 | €9,477 | +€5,148 | +118.9% |
| Recurring financial charges | 65 | €4,329 | €9,477 | +€5,148 | +118.9% |
| Profit (loss) for the period before taxes | 9903 | €1,771 | -€698 | -€2,469 | |
| Income taxes | 67/77 | €553 | - | -€553 | |
| Profit (loss) for the period | 9904 | €1,218 | -€698 | -€1,916 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,218 | -€698 | -€1,916 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.