Deyalifood: 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.
Deyalifood
Largest movements
- Receivables within one year +€692,608
up €692,608 (+323%), from €214,443 to €907,051
of which Trade receivables: +€811,463
- Stocks and contracts +€265,927
up €265,927 (+494%), from €53,853 to €319,780
- Cash -€64,096
down €64,096 (-75.0%), from €85,483 to €21,387
mainly Receivables within one year (-€692,608) and Stocks and contracts (-€265,927)
- Trade debts +€804,683
up €804,683 (+4,143%), from €19,422 to €824,105
- Other debts +€36,300
up €36,300 (+8.7%), from €418,000 to €454,300
- Tax, wage and social debts +€35,606
up €35,606 (+295%), from €12,056 to €47,662
of which Taxes: +€19,279
- Profit (loss) carried forward +€31,272
up €31,272 (+21.9%), from €143,000 to €174,272
- Turnover -€1.6m
no longer reported in 2024 (was €1.6m)
- Purchases and services -€1.3m
no longer reported in 2024 (was €1.3m)
- Staff costs +€58,948
up €58,948 (+138%), from €42,651 to €101,599
- Depreciation +€40,269
up €40,269 (+175%), from €23,041 to €63,310
- Taxes +€29,519
new in 2024: €29,519
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €619,878 | €1,527,737 | +€907,859 | +146% |
| Fixed assets | 21/28 | €263,877 | €277,298 | +€13,421 | +5.1% |
| Tangible fixed assets | 22/27 | €245,046 | €250,067 | +€5,021 | +2.0% |
| Furniture and vehicles | 24 | €53,545 | €95,989 | +€42,444 | +79.3% |
| Other tangible fixed assets | 26 | €191,501 | €154,078 | -€37,423 | -19.5% |
| Financial fixed assets | 28 | €18,831 | €27,231 | +€8,400 | +44.6% |
| Current assets | 29/58 | €356,000 | €1,250,439 | +€894,439 | +251% |
| Stocks and contracts in progress | 3 | €53,853 | €319,780 | +€265,927 | +494% |
| Stocks | 30/36 | €53,853 | €319,780 | +€265,927 | +494% |
| Amounts receivable within one year | 40/41 | €214,443 | €907,051 | +€692,608 | +323% |
| Trade receivables | 40 | €85,244 | €896,707 | +€811,463 | +952% |
| Other amounts receivable | 41 | €129,199 | €10,344 | -€118,855 | -92.0% |
| Cash at bank and in hand | 54/58 | €85,483 | €21,387 | -€64,096 | -75.0% |
| Deferred charges and accrued income | 490/1 | €2,222 | €2,221 | -€1 | 0.0% |
| Total equity and liabilities | 10/49 | €619,878 | €1,527,737 | +€907,859 | +146% |
| Equity | 10/15 | €144,400 | €175,672 | +€31,272 | +21.7% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143,000 | €174,272 | +€31,272 | +21.9% |
| Amounts payable | 17/49 | €475,478 | €1,352,065 | +€876,587 | +184% |
| Amounts payable within one year | 42/48 | €475,478 | €1,352,065 | +€876,587 | +184% |
| Financial debts | 43 | €2 | - | -€2 | |
| Credit institutions | 430/8 | €2 | - | -€2 | |
| Trade debts | 44 | €19,422 | €824,105 | +€804,683 | +4,143% |
| Suppliers | 440/4 | €19,422 | €824,105 | +€804,683 | +4,143% |
| Advances received on contracts in progress | 46 | €25,998 | €25,998 | +€0 | 0.0% |
| Taxes, remuneration and social security | 45 | €12,056 | €47,662 | +€35,606 | +295% |
| Taxes | 450/3 | €3,810 | €23,089 | +€19,279 | +506% |
| Remuneration and social security | 454/9 | €8,246 | €24,573 | +€16,327 | +198% |
| Other amounts payable | 47/48 | €418,000 | €454,300 | +€36,300 | +8.7% |
| Turnover | 70 | €1,593,985 | - | -€1.6m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,342,864 | - | -€1.3m | |
| Remuneration, social security and pensions | 62 | €42,651 | €101,599 | +€58,948 | +138% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,041 | €63,310 | +€40,269 | +175% |
| Other operating charges | 640/8 | €4,658 | €19,012 | +€14,354 | +308% |
| Non-recurring operating charges | 66A | €36,282 | - | -€36,282 | |
| Gross operating margin | 9900 | €254,526 | €245,133 | -€9,393 | -3.7% |
| Operating profit (loss) | 9901 | €147,894 | €61,212 | -€86,682 | -58.6% |
| Financial charges | 65/66B | €1,362 | €421 | -€941 | -69.1% |
| Recurring financial charges | 65 | €1,362 | €421 | -€941 | -69.1% |
| Profit (loss) for the period before taxes | 9903 | €146,532 | €60,791 | -€85,741 | -58.5% |
| Income taxes | 67/77 | - | €29,519 | +€29,519 | |
| Profit (loss) for the period | 9904 | €146,532 | €31,272 | -€115,260 | -78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €146,532 | €31,272 | -€115,260 | -78.7% |
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 31 October 2026 via checked.be.