DELNIVELLES: what changed
Two fiscal 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
DELNIVELLES
NACE 47.120, Other non-specialised retail sale
fiscal year 2024 against 2026not consecutivefiled annual accounts (NBB)
Net result for the year
€505,885
2024 · €46,854+€459,030
Equity
€532,739
2024 · €346,854+€185,885
Cash
€1.5m
2024 · €1.1m+€407,129
Balance sheet total
€5.0m
2024 · €4.0m+€965,895
Largest movements
Assets
- Receivables within one year +€584,452
up €584,452 (+180.1%), from €324,452 to €908,904
of which Other amounts receivable: +€504,029
- Cash +€407,129
up €407,129 (+36.0%), from €1.1m to €1.5m
- Intangible fixed assets -€125,000
down €125,000 (-13.7%), from €910,978 to €785,978
- Stocks and contracts +€61,962
up €61,962 (+5.6%), from €1.1m to €1.2m
Equity and liabilities
- Short-term financial debts +€376,708
new in 2026: €376,708
- Trade debts +€364,500
up €364,500 (+16.7%), from €2.2m to €2.6m
- Reserves +€186,739
up €186,739 (+406.0%), from €46,000 to €232,739
- Tax, wage and social debts +€166,978
up €166,978 (+25.8%), from €646,204 to €813,182
of which Taxes: +€108,981
- Debts after one year -€141,409
down €141,409 (-19.5%), from €724,192 to €582,782
Income statement
- Turnover +€1.5m
up €1.5m (+4.2%), from €35.1m to €36.6m
- Goods and materials +€431,164
up €431,164 (+1.5%), from €28.3m to €28.7m
of which Change in stocks: decrease (increase): +€1.0m
From the 2024 result to the 2026 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 2024
€46,854
Turnover
+€1.5m
Other operating income
-€325,270
Goods and materials
-€431,164
Services and other goods
-€193,811
Staff costs
+€184,579
Depreciation
-€40,297
Other operating charges
+€35
Financial income
+€13,353
Financial charges
-€52,925
Taxes
-€164,759
Result 2026
€505,885
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,022,960 | €4,988,855 | +€965,895 | +24.0% |
| Fixed assets | 21/28 | €952,809 | €827,096 | -€125,713 | -13.2% |
| Intangible fixed assets | 21 | €910,978 | €785,978 | -€125,000 | -13.7% |
| Tangible fixed assets | 22/27 | €41,831 | €36,850 | -€4,980 | -11.9% |
| Plant, machinery and equipment | 23 | €36,768 | €29,104 | -€7,664 | -20.8% |
| Furniture and vehicles | 24 | €803 | €347 | -€455 | -56.7% |
| Other tangible fixed assets | 26 | €4,260 | €7,399 | +€3,139 | +73.7% |
| Financial fixed assets | 28 | - | €4,268 | +€4,268 | |
| Other financial fixed assets | 284/8 | - | €4,268 | +€4,268 | |
| Amounts receivable and cash guarantees | 285/8 | - | €4,268 | +€4,268 | |
| Current assets | 29/58 | €3,070,152 | €4,161,759 | +€1.1m | +35.6% |
| Amounts receivable after more than one year | 29 | €500,000 | €500,000 | = | 0.0% |
| Other amounts receivable | 291 | €500,000 | €500,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,111,678 | €1,173,640 | +€61,962 | +5.6% |
| Stocks | 30/36 | €1,111,678 | €1,173,640 | +€61,962 | +5.6% |
| Goods purchased for resale | 34 | €1,111,678 | €1,173,640 | +€61,962 | +5.6% |
| Amounts receivable within one year | 40/41 | €324,452 | €908,904 | +€584,452 | +180.1% |
| Trade receivables | 40 | €322,859 | €403,282 | +€80,423 | +24.9% |
| Other amounts receivable | 41 | €1,593 | €505,622 | +€504,029 | +31640.2% |
| Cash at bank and in hand | 54/58 | €1,129,485 | €1,536,614 | +€407,129 | +36.0% |
| Deferred charges and accrued income | 490/1 | €4,537 | €42,601 | +€38,064 | +839.0% |
| Total equity and liabilities | 10/49 | €4,022,960 | €4,988,855 | +€965,895 | +24.0% |
| Equity | 10/15 | €346,854 | €532,739 | +€185,885 | +53.6% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €46,000 | €232,739 | +€186,739 | +406.0% |
| Distributable reserves | 133 | €46,000 | €232,739 | +€186,739 | +406.0% |
| Profit (loss) carried forward | 14 | €854 | - | -€854 | |
| Amounts payable | 17/49 | €3,676,106 | €4,456,116 | +€780,010 | +21.2% |
| Amounts payable after more than one year | 17 | €724,192 | €582,782 | -€141,409 | -19.5% |
| Financial debts | 170/4 | €724,192 | €582,782 | -€141,409 | -19.5% |
| Credit institutions | 173 | €724,192 | €582,782 | -€141,409 | -19.5% |
| Amounts payable within one year | 42/48 | €2,940,308 | €3,863,260 | +€922,952 | +31.4% |
| Current portion of amounts payable after more than one year | 42 | €108,190 | €122,957 | +€14,767 | +13.6% |
| Financial debts | 43 | - | €376,708 | +€376,708 | |
| Credit institutions | 430/8 | - | €376,708 | +€376,708 | |
| Trade debts | 44 | €2,185,913 | €2,550,413 | +€364,500 | +16.7% |
| Suppliers | 440/4 | €2,185,913 | €2,550,413 | +€364,500 | +16.7% |
| Taxes, remuneration and social security | 45 | €646,204 | €813,182 | +€166,978 | +25.8% |
| Taxes | 450/3 | €95,958 | €204,938 | +€108,981 | +113.6% |
| Remuneration and social security | 454/9 | €550,247 | €608,244 | +€57,997 | +10.5% |
| Accrued charges and deferred income | 492/3 | €11,607 | €10,073 | -€1,534 | -13.2% |
| Operating income | 70/76A | €35,642,622 | €36,786,642 | +€1.1m | +3.2% |
| Turnover | 70 | €35,116,086 | €36,585,376 | +€1.5m | +4.2% |
| Other operating income | 74 | €526,536 | €201,265 | -€325,270 | -61.8% |
| Operating charges | 60/66A | €35,483,694 | €35,964,353 | +€480,658 | +1.4% |
| Goods for resale, raw materials and consumables | 60 | €28,317,983 | €28,749,147 | +€431,164 | +1.5% |
| Purchases | 600/8 | €29,429,662 | €28,811,109 | -€618,553 | -2.1% |
| Change in stocks: decrease (increase) | 609 | -€1,111,678 | -€61,962 | +€1.0m | +94.4% |
| Services and other goods | 61 | €2,466,334 | €2,660,145 | +€193,811 | +7.9% |
| Remuneration, social security and pensions | 62 | €4,599,781 | €4,415,202 | -€184,579 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,484 | €133,780 | +€40,297 | +43.1% |
| Other operating charges | 640/8 | €6,112 | €6,078 | -€35 | -0.6% |
| Operating profit (loss) | 9901 | €158,928 | €822,289 | +€663,361 | +417.4% |
| Financial income | 75/76B | €14,728 | €28,081 | +€13,353 | +90.7% |
| Recurring financial income | 75 | €14,728 | €28,081 | +€13,353 | +90.7% |
| Income from financial fixed assets | 750 | - | €28,081 | +€28,081 | |
| Income from current assets | 751 | €9,723 | - | -€9,723 | |
| Other financial income | 752/9 | €5,004 | - | -€5,004 | |
| Financial charges | 65/66B | €86,622 | €139,547 | +€52,925 | +61.1% |
| Recurring financial charges | 65 | €86,622 | €139,547 | +€52,925 | +61.1% |
| Debt charges | 650 | €54,470 | €59,055 | +€4,585 | +8.4% |
| Other financial charges | 652/9 | €32,152 | €80,492 | +€48,339 | +150.3% |
| Profit (loss) for the period before taxes | 9903 | €87,033 | €710,823 | +€623,790 | +716.7% |
| Income taxes | 67/77 | €40,179 | €204,938 | +€164,759 | +410.1% |
| Taxes | 670/3 | €40,179 | €204,938 | +€164,759 | +410.1% |
| Profit (loss) for the period | 9904 | €46,854 | €505,885 | +€459,030 | +979.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,854 | €505,885 | +€459,030 | +979.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.