DELIVA: what changed
What changed
DELIVA
NACE 10.890, Manufacture of food products
filed annual accounts (NBB)
Net result for the year
€955,755
2024 · €2.4m-€1.4m
Equity
€11.5m
2024 · €10.6m+€850,116
Cash
€56,596
2024 · €1.2m-€1.1m
Balance sheet total
€20.7m
2024 · €18.7m+€1.9m
Largest movements
Assets
- Receivables within one year +€2.4m
up €2.4m (+55.0%), from €4.4m to €6.9m
of which Other amounts receivable: +€2.2m
- Cash -€1.1m
down €1.1m (-95.1%), from €1.2m to €56,596
mainly Receivables within one year (-€2.4m) and Investment in fixed assets (net) (-€2.2m)
- Tangible fixed assets +€701,299
up €701,299 (+7.0%), from €10.0m to €10.7m
of which Land and buildings: +€523,245
Equity and liabilities
- Other debts +€492,377
up €492,377 (+13.9%), from €3.5m to €4.0m
- Profit (loss) carried forward +€467,935
up €467,935 (+9.6%), from €4.9m to €5.3m
- Reserves +€387,820
up €387,820 (+10.4%), from €3.7m to €4.1m
of which Distributable reserves: +€1.5m
- Trade debts +€377,697
up €377,697 (+15.7%), from €2.4m to €2.8m
- Tax, wage and social debts +€282,043
up €282,043 (+27.1%), from €1.0m to €1.3m
of which Remuneration and social security: +€181,594
Income statement
- Turnover -€8.5m
down €8.5m (-18.9%), from €44.7m to €36.2m
- Goods and materials -€6.0m
down €6.0m (-22.0%), from €27.1m to €21.2m
of which Purchases: -€5.8m
- Services and other goods -€1.1m
down €1.1m (-14.8%), from €7.2m to €6.2m
- Taxes -€546,178
down €546,178 (-61.9%), from €882,280 to €336,102
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
€2.4m
Turnover
-€8.5m
Other operating income
-€21,434
Goods and materials
+€6.0m
Services and other goods
+€1.1m
Staff costs
+€401,948
Depreciation
-€54,202
Other operating charges
-€12,467
Other operating items
-€872,862
Financial income
+€1,147
Financial charges
+€11,472
Taxes
+€546,178
Result 2025
€955,755
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
+€1.3m
Investment
-€2.2m
Financing
-€175,716
Cash 2024
€1.2m
From operations (derived)
+€1.3m
Net result for the year
+€955,755
Depreciation
+€1.5m
Receivables after one year
+€2,000
Stocks and contracts
+€133,857
Receivables within one year
-€2.4m
Deferred charges and accrued income
-€41,888
Provisions
-€11,060
Trade debts
+€377,697
Tax, wage and social debts
+€282,043
Other debts
+€492,377
Accrued charges and deferred income
+€24,844
Investment (derived)
-€2.2m
Investment in fixed assets (net)
-€2.2m
Financing
-€175,716
Debts after one year
-€47,094
Current portion of long-term debt
-€22,982
Contributions, distributions and other
-€105,639
Cash 2025
€56,596
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,727,404 | €20,673,345 | +€1.9m | +10.4% |
| Fixed assets | 21/28 | €9,965,938 | €10,667,237 | +€701,299 | +7.0% |
| Tangible fixed assets | 22/27 | €9,965,440 | €10,666,739 | +€701,299 | +7.0% |
| Land and buildings | 22 | €2,230,270 | €2,753,514 | +€523,245 | +23.5% |
| Plant, machinery and equipment | 23 | €3,854,579 | €4,286,888 | +€432,310 | +11.2% |
| Furniture and vehicles | 24 | €135,647 | €86,058 | -€49,589 | -36.6% |
| Leasing and similar rights | 25 | €3,206,061 | €3,115,961 | -€90,100 | -2.8% |
| Other tangible fixed assets | 26 | €350,840 | €335,511 | -€15,329 | -4.4% |
| Assets under construction and advance payments | 27 | €188,044 | €88,808 | -€99,237 | -52.8% |
| Financial fixed assets | 28 | €497 | €497 | = | 0.0% |
| Other financial fixed assets | 284/8 | €497 | €497 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €497 | €497 | = | 0.0% |
| Current assets | 29/58 | €8,761,466 | €10,006,108 | +€1.2m | +14.2% |
| Amounts receivable after more than one year | 29 | €2,000 | - | -€2,000 | |
| Other amounts receivable | 291 | €2,000 | - | -€2,000 | |
| Stocks and contracts in progress | 3 | €3,089,815 | €2,955,959 | -€133,857 | -4.3% |
| Stocks | 30/36 | €3,089,815 | €2,955,959 | -€133,857 | -4.3% |
| Raw materials and consumables | 30/31 | €1,537,619 | €1,468,913 | -€68,706 | -4.5% |
| Work in progress | 32 | €176,882 | €207,193 | +€30,311 | +17.1% |
| Finished goods | 33 | €587,944 | €590,835 | +€2,891 | +0.5% |
| Goods purchased for resale | 34 | €787,370 | €689,018 | -€98,353 | -12.5% |
| Amounts receivable within one year | 40/41 | €4,446,390 | €6,891,270 | +€2.4m | +55.0% |
| Trade receivables | 40 | €3,880,607 | €4,119,264 | +€238,657 | +6.1% |
| Other amounts receivable | 41 | €565,783 | €2,772,006 | +€2.2m | +390% |
| Cash at bank and in hand | 54/58 | €1,162,864 | €56,596 | -€1.1m | -95.1% |
| Deferred charges and accrued income | 490/1 | €60,397 | €102,284 | +€41,888 | +69.4% |
| Total equity and liabilities | 10/49 | €18,727,404 | €20,673,345 | +€1.9m | +10.4% |
| Equity | 10/15 | €10,626,144 | €11,476,260 | +€850,116 | +8.0% |
| Contributions | 10/11 | €1,986,985 | €1,986,985 | = | 0.0% |
| Capital | 10 | €1,986,985 | €1,986,985 | = | 0.0% |
| Issued capital | 100 | €1,986,985 | €1,986,985 | = | 0.0% |
| Reserves | 13 | €3,738,401 | €4,126,221 | +€387,820 | +10.4% |
| Non-distributable reserves | 130/1 | €198,698 | €198,698 | = | 0.0% |
| Legal reserve | 130 | €198,698 | €198,698 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,434,692 | €2,349,012 | -€1.1m | -31.6% |
| Distributable reserves | 133 | €105,011 | €1,578,511 | +€1.5m | +1,403% |
| Profit (loss) carried forward | 14 | €4,863,677 | €5,331,613 | +€467,935 | +9.6% |
| Investment grants | 15 | €37,082 | €31,442 | -€5,639 | -15.2% |
| Provisions and deferred taxes | 16 | €100,458 | €89,399 | -€11,060 | -11.0% |
| Provisions for liabilities and charges | 160/5 | €53,282 | €53,282 | = | 0.0% |
| Other liabilities and charges | 164/5 | €53,282 | €53,282 | = | 0.0% |
| Deferred taxes | 168 | €47,177 | €36,117 | -€11,060 | -23.4% |
| Amounts payable | 17/49 | €8,000,802 | €9,107,686 | +€1.1m | +13.8% |
| Amounts payable after more than one year | 17 | €553,082 | €505,988 | -€47,094 | -8.5% |
| Financial debts | 170/4 | €553,082 | €505,988 | -€47,094 | -8.5% |
| Leasing and similar obligations | 172 | €553,082 | €505,988 | -€47,094 | -8.5% |
| Amounts payable within one year | 42/48 | €7,286,771 | €8,415,905 | +€1.1m | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €302,337 | €279,355 | -€22,982 | -7.6% |
| Trade debts | 44 | €2,407,419 | €2,785,116 | +€377,697 | +15.7% |
| Suppliers | 440/4 | €2,407,419 | €2,785,116 | +€377,697 | +15.7% |
| Taxes, remuneration and social security | 45 | €1,040,984 | €1,323,027 | +€282,043 | +27.1% |
| Taxes | 450/3 | €415,144 | €515,593 | +€100,449 | +24.2% |
| Remuneration and social security | 454/9 | €625,841 | €807,435 | +€181,594 | +29.0% |
| Other amounts payable | 47/48 | €3,536,030 | €4,028,407 | +€492,377 | +13.9% |
| Accrued charges and deferred income | 492/3 | €160,948 | €185,793 | +€24,844 | +15.4% |
| Operating income | 70/76A | €45,882,001 | €36,532,217 | -€9.3m | -20.4% |
| Turnover | 70 | €44,656,121 | €36,194,918 | -€8.5m | -18.9% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €43,186 | €33,202 | -€9,984 | -23.1% |
| Other operating income | 74 | €290,153 | €268,719 | -€21,434 | -7.4% |
| Non-recurring operating income | 76A | €892,541 | €35,379 | -€857,162 | -96.0% |
| Operating charges | 60/66A | €42,572,502 | €35,214,725 | -€7.4m | -17.3% |
| Goods for resale, raw materials and consumables | 60 | €27,113,530 | €21,158,831 | -€6.0m | -22.0% |
| Purchases | 600/8 | €26,828,030 | €20,991,772 | -€5.8m | -21.8% |
| Change in stocks: decrease (increase) | 609 | €285,500 | €167,059 | -€118,441 | -41.5% |
| Services and other goods | 61 | €7,235,100 | €6,161,586 | -€1.1m | -14.8% |
| Remuneration, social security and pensions | 62 | €6,658,139 | €6,256,191 | -€401,948 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,467,596 | €1,521,797 | +€54,202 | +3.7% |
| Other operating charges | 640/8 | €92,388 | €104,856 | +€12,467 | +13.5% |
| Non-recurring operating charges | 66A | €5,748 | €11,464 | +€5,716 | +99.4% |
| Operating profit (loss) | 9901 | €3,309,499 | €1,317,492 | -€2.0m | -60.2% |
| Financial income | 75/76B | €80,878 | €82,025 | +€1,147 | +1.4% |
| Recurring financial income | 75 | €80,878 | €82,025 | +€1,147 | +1.4% |
| Other financial income | 752/9 | €80,878 | €82,025 | +€1,147 | +1.4% |
| Financial charges | 65/66B | €130,191 | €118,720 | -€11,472 | -8.8% |
| Recurring financial charges | 65 | €130,191 | €118,720 | -€11,472 | -8.8% |
| Debt charges | 650 | €99,346 | €66,625 | -€32,721 | -32.9% |
| Other financial charges | 652/9 | €30,845 | €52,094 | +€21,250 | +68.9% |
| Profit (loss) for the period before taxes | 9903 | €3,260,185 | €1,280,798 | -€2.0m | -60.7% |
| Transfer from deferred taxes | 780 | €11,060 | €11,060 | = | 0.0% |
| Income taxes | 67/77 | €882,280 | €336,102 | -€546,178 | -61.9% |
| Taxes | 670/3 | €882,280 | €336,102 | -€546,178 | -61.9% |
| Profit (loss) for the period | 9904 | €2,388,964 | €955,755 | -€1.4m | -60.0% |
| Transfer from tax-exempt reserves | 789 | €33,179 | €1,506,680 | +€1.5m | +4,441% |
| Transfer to tax-exempt reserves | 689 | €778,850 | €421,000 | -€357,850 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,643,293 | €2,041,435 | +€398,142 | +24.2% |
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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 8 November 2026 via checked.be.