DELITRAITEUR: 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.
What changed
DELITRAITEUR
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€157,525
2023 · €1.0m-€1.2m
Equity
€967,379
2023 · €1.1m-€157,525
Cash
€936,380
2023 · €1.6m-€711,941
Balance sheet total
€18.8m
2023 · €22.3m-€3.5m
Largest movements
Assets
- Receivables within one year -€1.9m
down €1.9m (-16.3%), from €11.9m to €10.0m
of which Trade receivables: -€2.0m
- Tangible fixed assets -€743,974
down €743,974 (-29.1%), from €2.6m to €1.8m
of which Plant, machinery and equipment: -€543,177
- Cash -€711,941
down €711,941 (-43.2%), from €1.6m to €936,380
mainly Trade debts (-€3.5m) and Other debts (-€1.1m)
Equity and liabilities
- Trade debts -€3.5m
down €3.5m (-24.7%), from €14.3m to €10.7m
- Short-term financial debts +€1.8m
up €1.8m (+133.1%), from €1.4m to €3.2m
- Other debts -€1.1m
down €1.1m (-97.3%), from €1.1m to €29,908
- Tax, wage and social debts -€398,802
down €398,802 (-24.6%), from €1.6m to €1.2m
of which Taxes: -€258,920
Income statement
- Turnover -€3.4m
down €3.4m (-4.5%), from €76.7m to €73.3m
- Goods and materials -€2.1m
down €2.1m (-3.5%), from €59.8m to €57.8m
of which Purchases: -€4.6m
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.
Result 2023
€1.0m
Turnover
-€3.4m
Other operating income
-€68,784
Goods and materials
+€2.1m
Services and other goods
-€28,775
Staff costs
-€195,105
Depreciation
+€78,820
Write-downs
+€189,583
Provisions
-€275,998
Other operating charges
+€506,522
Other operating items
-€49,233
Financial income
+€5,792
Financial charges
-€154,959
Taxes
+€157,850
Result 2024
-€157,525
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.
From operations
-€2.4m
Investment
-€154,689
Financing
+€1.8m
Cash 2023
€1.6m
From operations (derived)
-€2.4m
Net result for the year
-€157,525
Depreciation
+€930,245
Stocks and contracts
+€62,291
Receivables within one year
+€1.9m
Smaller working-capital items
+€8,777
Provisions
-€128,220
Trade debts
-€3.5m
Tax, wage and social debts
-€398,802
Other debts
-€1.1m
Investment (derived)
-€154,689
Investment in fixed assets (net)
-€154,689
Financing
+€1.8m
Debts after one year
-€9,375
Current portion of long-term debt
-€8,570
Short-term financial debts
+€1.8m
Cash 2024
€936,380
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,299,035 | €18,798,191 | -€3.5m | -15.7% |
| Formation expenses | 20 | €2,045 | €2,045 | = | 0.0% |
| Fixed assets | 21/28 | €5,976,468 | €5,200,912 | -€775,556 | -13.0% |
| Intangible fixed assets | 21 | €3,415,783 | €3,384,201 | -€31,582 | -0.9% |
| Tangible fixed assets | 22/27 | €2,560,285 | €1,816,311 | -€743,974 | -29.1% |
| Land and buildings | 22 | €282,271 | €230,647 | -€51,625 | -18.3% |
| Plant, machinery and equipment | 23 | €1,235,187 | €692,010 | -€543,177 | -44.0% |
| Furniture and vehicles | 24 | €261,565 | €215,227 | -€46,337 | -17.7% |
| Leasing and similar rights | 25 | €194,877 | €29,114 | -€165,763 | -85.1% |
| Other tangible fixed assets | 26 | €586,385 | €597,884 | +€11,499 | +2.0% |
| Assets under construction and advance payments | 27 | - | €51,430 | +€51,430 | |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Other financial fixed assets | 284/8 | €400 | €400 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €16,320,522 | €13,595,235 | -€2.7m | -16.7% |
| Stocks and contracts in progress | 3 | €2,633,734 | €2,571,443 | -€62,291 | -2.4% |
| Stocks | 30/36 | €2,633,734 | €2,571,443 | -€62,291 | -2.4% |
| Work in progress | 32 | - | €46,184 | +€46,184 | |
| Goods purchased for resale | 34 | €2,633,734 | €2,510,474 | -€123,260 | -4.7% |
| Property held for sale | 35 | €0 | €14,784 | +€14,784 | |
| Amounts receivable within one year | 40/41 | €11,940,502 | €9,998,000 | -€1.9m | -16.3% |
| Trade receivables | 40 | €11,857,631 | €9,874,025 | -€2.0m | -16.7% |
| Other amounts receivable | 41 | €82,871 | €123,975 | +€41,104 | +49.6% |
| Cash at bank and in hand | 54/58 | €1,648,321 | €936,380 | -€711,941 | -43.2% |
| Deferred charges and accrued income | 490/1 | €97,965 | €89,411 | -€8,553 | -8.7% |
| Total equity and liabilities | 10/49 | €22,299,035 | €18,798,191 | -€3.5m | -15.7% |
| Equity | 10/15 | €1,124,904 | €967,379 | -€157,525 | -14.0% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Capital | 10 | €1,000,000 | €1,000,000 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €124,904 | €124,904 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100,000 | €100,000 | = | 0.0% |
| Legal reserve | 130 | €100,000 | €100,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,244 | €3,244 | = | 0.0% |
| Distributable reserves | 133 | €21,660 | €21,660 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€157,525 | -€157,525 | |
| Provisions and deferred taxes | 16 | €150,000 | €21,780 | -€128,220 | -85.5% |
| Provisions for liabilities and charges | 160/5 | €150,000 | €21,780 | -€128,220 | -85.5% |
| Other liabilities and charges | 164/5 | €150,000 | €21,780 | -€128,220 | -85.5% |
| Amounts payable | 17/49 | €21,024,131 | €17,809,032 | -€3.2m | -15.3% |
| Amounts payable after more than one year | 17 | €2,609,375 | €2,600,000 | -€9,375 | -0.4% |
| Financial debts | 170/4 | €2,600,000 | €2,600,000 | = | 0.0% |
| Other loans | 174 | €2,600,000 | €2,600,000 | = | 0.0% |
| Other amounts payable | 178/9 | €9,375 | - | -€9,375 | |
| Amounts payable within one year | 42/48 | €18,378,043 | €15,172,096 | -€3.2m | -17.4% |
| Current portion of amounts payable after more than one year | 42 | €8,570 | - | -€8,570 | |
| Financial debts | 43 | €1,366,926 | €3,186,797 | +€1.8m | +133.1% |
| Other loans | 439 | €1,366,926 | €3,186,797 | +€1.8m | +133.1% |
| Trade debts | 44 | €14,251,241 | €10,730,490 | -€3.5m | -24.7% |
| Suppliers | 440/4 | €14,251,241 | €10,730,490 | -€3.5m | -24.7% |
| Taxes, remuneration and social security | 45 | €1,623,703 | €1,224,901 | -€398,802 | -24.6% |
| Taxes | 450/3 | €540,267 | €281,347 | -€258,920 | -47.9% |
| Remuneration and social security | 454/9 | €1,083,435 | €943,554 | -€139,882 | -12.9% |
| Other amounts payable | 47/48 | €1,127,604 | €29,908 | -€1.1m | -97.3% |
| Accrued charges and deferred income | 492/3 | €36,712 | €36,936 | +€224 | +0.6% |
| Operating income | 70/76A | €80,332,959 | €76,944,545 | -€3.4m | -4.2% |
| Turnover | 70 | €76,689,193 | €73,266,526 | -€3.4m | -4.5% |
| Other operating income | 74 | €3,609,930 | €3,541,146 | -€68,784 | -1.9% |
| Non-recurring operating income | 76A | €33,835 | €136,873 | +€103,038 | +304.5% |
| Operating charges | 60/66A | €78,978,803 | €76,774,178 | -€2.2m | -2.8% |
| Goods for resale, raw materials and consumables | 60 | €59,840,687 | €57,758,839 | -€2.1m | -3.5% |
| Purchases | 600/8 | €62,250,980 | €57,688,126 | -€4.6m | -7.3% |
| Change in stocks: decrease (increase) | 609 | -€2,410,293 | €70,713 | +€2.5m | |
| Services and other goods | 61 | €12,916,199 | €12,944,974 | +€28,775 | +0.2% |
| Remuneration, social security and pensions | 62 | €4,637,549 | €4,832,654 | +€195,105 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,009,066 | €930,245 | -€78,820 | -7.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€385,855 | -€575,439 | -€189,583 | -49.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€269,218 | €6,780 | +€275,998 | |
| Other operating charges | 640/8 | €1,123,422 | €616,900 | -€506,522 | -45.1% |
| Non-recurring operating charges | 66A | €106,953 | €259,224 | +€152,271 | +142.4% |
| Operating profit (loss) | 9901 | €1,354,155 | €170,368 | -€1.2m | -87.4% |
| Financial income | 75/76B | €12,690 | €18,481 | +€5,792 | +45.6% |
| Recurring financial income | 75 | €12,690 | €18,481 | +€5,792 | +45.6% |
| Income from current assets | 751 | €12,683 | €7,436 | -€5,247 | -41.4% |
| Other financial income | 752/9 | €7 | €11,045 | +€11,039 | +167759.3% |
| Financial charges | 65/66B | €231,515 | €386,474 | +€154,959 | +66.9% |
| Recurring financial charges | 65 | €231,515 | €386,474 | +€154,959 | +66.9% |
| Debt charges | 650 | €132,473 | €292,126 | +€159,654 | +120.5% |
| Other financial charges | 652/9 | €99,043 | €94,348 | -€4,695 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €1,135,330 | -€197,626 | -€1.3m | |
| Income taxes | 67/77 | €117,750 | -€40,100 | -€157,850 | |
| Taxes | 670/3 | €207,750 | €17,000 | -€190,750 | -91.8% |
| Tax adjustments and reversals of tax provisions | 77 | €90,000 | €57,100 | -€32,900 | -36.6% |
| Profit (loss) for the period | 9904 | €1,017,580 | -€157,525 | -€1.2m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,017,580 | -€157,525 | -€1.2m |
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 11 October 2026 via checked.be.