DELPINOIS: 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
DELPINOIS
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€66,498
2024 · -€17,341+€83,840
Equity
€149,157
2024 · €82,659+€66,498
Cash
€1.4m
2024 · €1.0m+€340,677
Balance sheet total
€2.7m
2024 · €2.5m+€255,304
Largest movements
Assets
- Cash +€340,677
up €340,677 (+33.1%), from €1.0m to €1.4m
mainly Tax, wage and social debts (+€233,101) and Receivables within one year (+€213,828)
- Receivables within one year -€213,828
down €213,828 (-48.3%), from €443,020 to €229,192
of which Trade receivables: -€206,397
- Receivables after one year +€110,000
new in 2025: €110,000
Equity and liabilities
- Tax, wage and social debts +€233,101
up €233,101 (+87.3%), from €267,065 to €500,166
of which Remuneration and social security: +€143,592
- Profit (loss) carried forward +€63,998
up €63,998, from -€17,341 to €46,657
- Accrued charges and deferred income -€43,995
down €43,995 (-15.8%), from €277,995 to €234,000
Income statement
- Turnover +€19.1m
new in 2025: €19.1m
- Goods and materials +€15.5m
new in 2025: €15.5m
of which Purchases: +€15.5m
- Gross operating margin -€2.1m
no longer reported in 2025 (was €2.1m)
- Services and other goods +€1.4m
new in 2025: €1.4m
- Other operating income +€897,679
new in 2025: €897,679
From the 2024 result to the 2025 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
-€17,341
Turnover
+€19.1m
Other operating income
+€897,679
Goods and materials
-€15.5m
Services and other goods
-€1.4m
Staff costs
-€817,864
Depreciation
-€15,306
Other operating charges
-€7,943
Other operating items
-€2.1m
Financial income
+€111
Financial charges
-€2,866
Taxes
-€38,654
Result 2025
€66,498
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€420,188
Investment
-€56,914
Financing
-€22,597
Cash 2024
€1.0m
From operations (derived)
+€420,188
Net result for the year
+€66,498
Depreciation
+€27,284
Receivables after one year
-€110,000
Stocks and contracts
+€8,939
Receivables within one year
+€213,828
Deferred charges and accrued income
+€2,235
Trade debts
+€20,441
Tax, wage and social debts
+€233,101
Other debts
+€1,856
Accrued charges and deferred income
-€43,995
Investment (derived)
-€56,914
Investment in fixed assets (net)
-€56,914
Financing
-€22,597
Debts after one year
-€23,564
Current portion of long-term debt
+€967
Cash 2025
€1.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,455,318 | €2,710,623 | +€255,304 | +10.4% |
| Fixed assets | 21/28 | €206,657 | €236,287 | +€29,630 | +14.3% |
| Intangible fixed assets | 21 | €5,881 | €14,122 | +€8,241 | +140% |
| Tangible fixed assets | 22/27 | €200,776 | €222,165 | +€21,389 | +10.7% |
| Plant, machinery and equipment | 23 | €157,760 | €181,066 | +€23,306 | +14.8% |
| Furniture and vehicles | 24 | €852 | €1,578 | +€726 | +85.2% |
| Other tangible fixed assets | 26 | €42,163 | €39,520 | -€2,643 | -6.3% |
| Current assets | 29/58 | €2,248,662 | €2,474,336 | +€225,674 | +10.0% |
| Amounts receivable after more than one year | 29 | - | €110,000 | +€110,000 | |
| Other amounts receivable | 291 | - | €110,000 | +€110,000 | |
| Stocks and contracts in progress | 3 | €766,497 | €757,558 | -€8,939 | -1.2% |
| Stocks | 30/36 | €766,497 | €757,558 | -€8,939 | -1.2% |
| Goods purchased for resale | 34 | - | €757,558 | +€757,558 | |
| Amounts receivable within one year | 40/41 | €443,020 | €229,192 | -€213,828 | -48.3% |
| Trade receivables | 40 | €434,453 | €228,056 | -€206,397 | -47.5% |
| Other amounts receivable | 41 | €8,567 | €1,136 | -€7,431 | -86.7% |
| Cash at bank and in hand | 54/58 | €1,028,458 | €1,369,135 | +€340,677 | +33.1% |
| Deferred charges and accrued income | 490/1 | €10,687 | €8,452 | -€2,235 | -20.9% |
| Total equity and liabilities | 10/49 | €2,455,318 | €2,710,623 | +€255,304 | +10.4% |
| Equity | 10/15 | €82,659 | €149,157 | +€66,498 | +80.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | - | €2,500 | +€2,500 | |
| Non-distributable reserves | 130/1 | - | €2,500 | +€2,500 | |
| Legal reserve | 130 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | -€17,341 | €46,657 | +€63,998 | |
| Amounts payable | 17/49 | €2,372,660 | €2,561,466 | +€188,806 | +8.0% |
| Amounts payable after more than one year | 17 | €257,403 | €233,838 | -€23,564 | -9.2% |
| Financial debts | 170/4 | €157,403 | €133,838 | -€23,564 | -15.0% |
| Credit institutions | 173 | - | €133,838 | +€133,838 | |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,837,262 | €2,093,628 | +€256,366 | +14.0% |
| Current portion of amounts payable after more than one year | 42 | €22,597 | €23,564 | +€967 | +4.3% |
| Trade debts | 44 | €1,547,381 | €1,567,822 | +€20,441 | +1.3% |
| Suppliers | 440/4 | €1,547,381 | €1,567,822 | +€20,441 | +1.3% |
| Taxes, remuneration and social security | 45 | €267,065 | €500,166 | +€233,101 | +87.3% |
| Taxes | 450/3 | €5,239 | €94,748 | +€89,509 | +1,708% |
| Remuneration and social security | 454/9 | €261,826 | €405,417 | +€143,592 | +54.8% |
| Other amounts payable | 47/48 | €219 | €2,075 | +€1,856 | +848% |
| Accrued charges and deferred income | 492/3 | €277,995 | €234,000 | -€43,995 | -15.8% |
| Operating income | 70/76A | - | €20,012,372 | +€20.0m | |
| Turnover | 70 | - | €19,114,693 | +€19.1m | |
| Other operating income | 74 | - | €897,679 | +€897,679 | |
| Operating charges | 60/66A | - | €19,894,812 | +€19.9m | |
| Goods for resale, raw materials and consumables | 60 | - | €15,546,960 | +€15.5m | |
| Purchases | 600/8 | - | €15,538,022 | +€15.5m | |
| Change in stocks: decrease (increase) | 609 | - | €8,939 | +€8,939 | |
| Services and other goods | 61 | - | €1,419,276 | +€1.4m | |
| Remuneration, social security and pensions | 62 | €2,074,458 | €2,892,323 | +€817,864 | +39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,978 | €27,284 | +€15,306 | +128% |
| Other operating charges | 640/8 | €1,025 | €8,968 | +€7,943 | +775% |
| Gross operating margin | 9900 | €2,079,773 | - | -€2.1m | |
| Operating profit (loss) | 9901 | -€7,689 | €117,560 | +€125,249 | |
| Financial income | 75/76B | €131 | €242 | +€111 | +84.9% |
| Recurring financial income | 75 | €131 | €242 | +€111 | +84.9% |
| Income from current assets | 751 | - | €0 | = | |
| Other financial income | 752/9 | - | €242 | +€242 | |
| Financial charges | 65/66B | €9,561 | €12,427 | +€2,866 | +30.0% |
| Recurring financial charges | 65 | €9,561 | €12,427 | +€2,866 | +30.0% |
| Debt charges | 650 | - | €9,715 | +€9,715 | |
| Other financial charges | 652/9 | - | €2,712 | +€2,712 | |
| Profit (loss) for the period before taxes | 9903 | -€17,119 | €105,376 | +€122,494 | |
| Income taxes | 67/77 | €223 | €38,877 | +€38,654 | +17,349% |
| Taxes | 670/3 | - | €38,877 | +€38,877 | |
| Profit (loss) for the period | 9904 | -€17,341 | €66,498 | +€83,840 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,341 | €66,498 | +€83,840 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.