Ets Jacques DELNESTE & Co: what changed
What changed
Ets Jacques DELNESTE & Co
NACE 46.349, Wholesale of beverages, general range
filed annual accounts (NBB)
Net result for the year
€34,615
2024 · €142,534-€107,918
Equity
€240,442
2024 · €205,827+€34,615
Cash
€22,037
2024 · €69,789-€47,753
Balance sheet total
€1.4m
2024 · €1.4m+€22,688
Largest movements
Assets
- Tangible fixed assets +€51,604
up €51,604 (+10.6%), from €486,449 to €538,054
of which Furniture and vehicles: +€29,675
- Cash -€47,753
down €47,753 (-68.4%), from €69,789 to €22,037
mainly Investment in fixed assets (net) (-€130,168) and Debts after one year (-€45,247)
- Receivables within one year +€27,146
up €27,146 (+6.6%), from €414,388 to €441,534
of which Other amounts receivable: +€15,806
- Stocks and contracts -€24,985
down €24,985 (-6.3%), from €395,615 to €370,631
Equity and liabilities
- Trade debts +€57,738
up €57,738 (+12.5%), from €460,778 to €518,517
- Debts after one year -€45,247
down €45,247 (-13.0%), from €346,761 to €301,513
- Reserves +€34,615
up €34,615 (+18.5%), from €187,235 to €221,850
of which Distributable reserves: +€34,615
Income statement
- Other operating charges +€152,996
up €152,996 (+840%), from €18,220 to €171,216
- Write-downs -€143,880
down €143,880, from €40,508 to -€103,372
- Depreciation +€16,347
up €16,347 (+26.1%), from €62,625 to €78,971
- Staff costs +€10,267
up €10,267 (+3.4%), from €299,110 to €309,377
- Gross operating margin -€9,598
down €9,598 (-1.5%), from €649,776 to €640,178
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
€142,534
Gross operating margin
-€9,598
Staff costs
-€10,267
Depreciation
-€16,347
Write-downs
+€143,880
Other operating charges
-€152,996
Other operating items
-€60,529
Financial income
-€1,175
Financial charges
+€151
Taxes
-€1,037
Result 2025
€34,615
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
+€148,093
Investment
-€138,242
Financing
-€57,604
Cash 2024
€69,789
From operations (derived)
+€148,093
Net result for the year
+€34,615
Depreciation
+€78,971
Stocks and contracts
+€24,985
Receivables within one year
-€27,146
Deferred charges and accrued income
-€9,008
Trade debts
+€57,738
Tax, wage and social debts
-€3,279
Other debts
-€10,000
Accrued charges and deferred income
+€1,217
Investment (derived)
-€138,242
Investment in fixed assets (net)
-€130,168
Current investments
-€8,074
Financing
-€57,604
Debts after one year
-€45,247
Current portion of long-term debt
-€2,757
Short-term financial debts
-€9,600
Cash 2025
€22,037
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,407,995 | €1,430,682 | +€22,688 | +1.6% |
| Fixed assets | 21/28 | €491,816 | €543,012 | +€51,196 | +10.4% |
| Intangible fixed assets | 21 | €895 | €487 | -€408 | -45.6% |
| Tangible fixed assets | 22/27 | €486,449 | €538,054 | +€51,604 | +10.6% |
| Land and buildings | 22 | €354,696 | €383,935 | +€29,239 | +8.2% |
| Plant, machinery and equipment | 23 | €80,025 | €72,716 | -€7,309 | -9.1% |
| Furniture and vehicles | 24 | €51,728 | €81,403 | +€29,675 | +57.4% |
| Financial fixed assets | 28 | €4,471 | €4,471 | = | 0.0% |
| Current assets | 29/58 | €916,179 | €887,670 | -€28,508 | -3.1% |
| Amounts receivable after more than one year | 29 | €10,555 | €10,555 | = | 0.0% |
| Other amounts receivable | 291 | €10,555 | €10,555 | = | 0.0% |
| Stocks and contracts in progress | 3 | €395,615 | €370,631 | -€24,985 | -6.3% |
| Stocks | 30/36 | €395,615 | €370,631 | -€24,985 | -6.3% |
| Amounts receivable within one year | 40/41 | €414,388 | €441,534 | +€27,146 | +6.6% |
| Trade receivables | 40 | €322,941 | €334,282 | +€11,340 | +3.5% |
| Other amounts receivable | 41 | €91,447 | €107,253 | +€15,806 | +17.3% |
| Current investments | 50/53 | €23,531 | €31,605 | +€8,074 | +34.3% |
| Cash at bank and in hand | 54/58 | €69,789 | €22,037 | -€47,753 | -68.4% |
| Deferred charges and accrued income | 490/1 | €2,301 | €11,309 | +€9,008 | +392% |
| Total equity and liabilities | 10/49 | €1,407,995 | €1,430,682 | +€22,688 | +1.6% |
| Equity | 10/15 | €205,827 | €240,442 | +€34,615 | +16.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €187,235 | €221,850 | +€34,615 | +18.5% |
| Non-distributable reserves | 130/1 | €28,720 | €28,720 | = | 0.0% |
| Other | 1319 | €28,720 | €28,720 | = | 0.0% |
| Distributable reserves | 133 | €158,515 | €193,130 | +€34,615 | +21.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,202,168 | €1,190,240 | -€11,928 | -1.0% |
| Amounts payable after more than one year | 17 | €346,761 | €301,513 | -€45,247 | -13.0% |
| Financial debts | 170/4 | €346,761 | €301,513 | -€45,247 | -13.0% |
| Amounts payable within one year | 42/48 | €854,727 | €886,830 | +€32,102 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €158,738 | €155,981 | -€2,757 | -1.7% |
| Financial debts | 43 | €134,600 | €125,000 | -€9,600 | -7.1% |
| Credit institutions | 430/8 | €134,600 | €125,000 | -€9,600 | -7.1% |
| Trade debts | 44 | €460,778 | €518,517 | +€57,738 | +12.5% |
| Suppliers | 440/4 | €460,778 | €518,517 | +€57,738 | +12.5% |
| Taxes, remuneration and social security | 45 | €87,669 | €84,390 | -€3,279 | -3.7% |
| Taxes | 450/3 | €87,669 | €61,455 | -€26,214 | -29.9% |
| Remuneration and social security | 454/9 | - | €22,935 | +€22,935 | |
| Other amounts payable | 47/48 | €12,942 | €2,942 | -€10,000 | -77.3% |
| Accrued charges and deferred income | 492/3 | €680 | €1,897 | +€1,217 | +179% |
| Remuneration, social security and pensions | 62 | €299,110 | €309,377 | +€10,267 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,625 | €78,971 | +€16,347 | +26.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €40,508 | -€103,372 | -€143,880 | |
| Other operating charges | 640/8 | €18,220 | €171,216 | +€152,996 | +840% |
| Non-recurring operating charges | 66A | - | €60,529 | +€60,529 | |
| Gross operating margin | 9900 | €649,776 | €640,178 | -€9,598 | -1.5% |
| Operating profit (loss) | 9901 | €229,313 | €123,456 | -€105,856 | -46.2% |
| Financial income | 75/76B | €2,088 | €913 | -€1,175 | -56.3% |
| Recurring financial income | 75 | €2,088 | €913 | -€1,175 | -56.3% |
| Financial charges | 65/66B | €43,164 | €43,013 | -€151 | -0.3% |
| Recurring financial charges | 65 | €43,164 | €43,013 | -€151 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €188,237 | €81,356 | -€106,881 | -56.8% |
| Income taxes | 67/77 | €45,703 | €46,741 | +€1,037 | +2.3% |
| Profit (loss) for the period | 9904 | €142,534 | €34,615 | -€107,918 | -75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €142,534 | €34,615 | -€107,918 | -75.7% |
Next steps
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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.