DELSHOP: 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
DELSHOP
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
€199,480
2024 · €431,580-€232,100
Equity
€10.1m
2024 · €9.9m+€199,480
Cash
€71,223
2024 · €71,223
Balance sheet total
€10.3m
2024 · €10.1m+€199,522
Largest movements
Assets
- Receivables within one year +€323,100
up €323,100 (+3.5%), from €9.3m to €9.6m
of which Other amounts receivable: +€322,897
- Deferred charges and accrued income -€124,916
down €124,916 (-28.2%), from €442,422 to €317,506
Equity and liabilities
- Profit (loss) carried forward +€199,480
up €199,480 (+2.2%), from €9.1m to €9.3m
Income statement
- Financial income -€124,916
down €124,916 (-28.2%), from €442,422 to €317,506
- Taxes +€106,703
up €106,703 (+6,713%), from €1,590 to €108,292
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
€431,580
Other operating charges
-€31
Other operating items
-€419
Financial income
-€124,916
Financial charges
-€32
Taxes
-€106,703
Result 2025
€199,480
lowers 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
+€1,337
Investment
-€1,337
Financing
€0
Cash 2024
€71,223
From operations (derived)
+€1,337
Net result for the year
+€199,480
Receivables within one year
-€323,100
Deferred charges and accrued income
+€124,916
Trade debts
+€42
Investment (derived)
-€1,337
Investment in fixed assets (net)
-€1,337
Cash 2025
€71,223
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,149,002 | €10,348,524 | +€199,522 | +2.0% |
| Fixed assets | 21/28 | €318,157 | €319,494 | +€1,337 | +0.4% |
| Financial fixed assets | 28 | €318,157 | €319,494 | +€1,337 | +0.4% |
| Affiliated companies | 280/1 | €30,690 | €32,027 | +€1,337 | +4.4% |
| Participating interests | 280 | €30,690 | €32,027 | +€1,337 | +4.4% |
| Other financial fixed assets | 284/8 | €287,467 | €287,467 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €287,467 | €287,467 | = | 0.0% |
| Current assets | 29/58 | €9,830,845 | €10,029,030 | +€198,184 | +2.0% |
| Amounts receivable within one year | 40/41 | €9,317,201 | €9,640,301 | +€323,100 | +3.5% |
| Trade receivables | 40 | €54,851 | €55,055 | +€204 | +0.4% |
| Other amounts receivable | 41 | €9,262,350 | €9,585,246 | +€322,897 | +3.5% |
| Cash at bank and in hand | 54/58 | €71,223 | €71,223 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €442,422 | €317,506 | -€124,916 | -28.2% |
| Total equity and liabilities | 10/49 | €10,149,002 | €10,348,524 | +€199,522 | +2.0% |
| Equity | 10/15 | €9,894,165 | €10,093,645 | +€199,480 | +2.0% |
| Contributions | 10/11 | €750,000 | €750,000 | = | 0.0% |
| Capital | 10 | €750,000 | €750,000 | = | 0.0% |
| Issued capital | 100 | €750,000 | €750,000 | = | 0.0% |
| Reserves | 13 | €75,000 | €75,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €75,000 | €75,000 | = | 0.0% |
| Legal reserve | 130 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,069,165 | €9,268,645 | +€199,480 | +2.2% |
| Provisions and deferred taxes | 16 | €250,000 | €250,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €250,000 | €250,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable | 17/49 | €4,837 | €4,879 | +€42 | +0.9% |
| Amounts payable within one year | 42/48 | €4,837 | €4,879 | +€42 | +0.9% |
| Trade debts | 44 | €3,502 | €3,544 | +€42 | +1.2% |
| Suppliers | 440/4 | €3,502 | €3,544 | +€42 | +1.2% |
| Other amounts payable | 47/48 | €1,335 | €1,335 | = | 0.0% |
| Operating charges | 60/66A | €9,127 | €9,577 | +€450 | +4.9% |
| Services and other goods | 61 | €8,160 | €8,579 | +€419 | +5.1% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Operating profit (loss) | 9901 | -€9,127 | -€9,577 | -€450 | -4.9% |
| Financial income | 75/76B | €442,422 | €317,506 | -€124,916 | -28.2% |
| Recurring financial income | 75 | €442,422 | €317,506 | -€124,916 | -28.2% |
| Income from current assets | 751 | €442,422 | €317,506 | -€124,916 | -28.2% |
| Financial charges | 65/66B | €125 | €157 | +€32 | +25.2% |
| Recurring financial charges | 65 | €125 | €157 | +€32 | +25.2% |
| Other financial charges | 652/9 | €125 | €157 | +€32 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | €433,170 | €307,772 | -€125,398 | -28.9% |
| Income taxes | 67/77 | €1,590 | €108,292 | +€106,703 | +6,713% |
| Taxes | 670/3 | €100,125 | €108,292 | +€8,168 | +8.2% |
| Tax adjustments and reversals of tax provisions | 77 | €98,535 | - | -€98,535 | |
| Profit (loss) for the period | 9904 | €431,580 | €199,480 | -€232,100 | -53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €431,580 | €199,480 | -€232,100 | -53.8% |
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 20 October 2026 via checked.be.