FESTIN DELI: what changed
FESTIN DELI
Largest movements
- Tangible fixed assets -€4,304
down €4,304 (-33.8%), from €12,749 to €8,445
of which Furniture and vehicles: -€3,755
- Receivables within one year -€3,018
down €3,018 (-48.4%), from €6,234 to €3,216
of which Trade receivables: -€3,023
- Cash +€1,643
up €1,643 (+124%), from €1,321 to €2,964
mainly Depreciation (+€4,304) and Receivables within one year (+€3,018)
- Deferred charges and accrued income +€337
up €337 (+138%), from €243 to €580
- Other debts -€5,502
down €5,502 (-13.6%), from €40,482 to €34,980
- Accrued charges and deferred income -€807
no longer reported in 2025 (was €807)
- Tax, wage and social debts +€734
up €734 (+71.6%), from €1,024 to €1,758
- Trade debts +€573
up €573 (+17.3%), from €3,305 to €3,878
- Profit (loss) carried forward -€341
down €341 (-1.3%), from -€27,071 to -€27,411
- Gross operating margin +€13,244
up €13,244, from -€4,347 to €8,897
- Other operating charges +€3,280
up €3,280 (+260%), from €1,263 to €4,543
- Financial charges +€121
up €121 (+44.1%), from €275 to €396
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,548 | €15,206 | -€5,342 | -26.0% |
| Fixed assets | 21/28 | €12,749 | €8,445 | -€4,304 | -33.8% |
| Tangible fixed assets | 22/27 | €12,749 | €8,445 | -€4,304 | -33.8% |
| Plant, machinery and equipment | 23 | €1,431 | €883 | -€549 | -38.3% |
| Furniture and vehicles | 24 | €11,318 | €7,562 | -€3,755 | -33.2% |
| Current assets | 29/58 | €7,799 | €6,761 | -€1,038 | -13.3% |
| Amounts receivable within one year | 40/41 | €6,234 | €3,216 | -€3,018 | -48.4% |
| Trade receivables | 40 | €6,234 | €3,211 | -€3,023 | -48.5% |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €1,321 | €2,964 | +€1,643 | +124% |
| Deferred charges and accrued income | 490/1 | €243 | €580 | +€337 | +138% |
| Total equity and liabilities | 10/49 | €20,548 | €15,206 | -€5,342 | -26.0% |
| Equity | 10/15 | -€25,071 | -€25,411 | -€341 | -1.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,071 | -€27,411 | -€341 | -1.3% |
| Amounts payable | 17/49 | €45,619 | €40,617 | -€5,002 | -11.0% |
| Amounts payable within one year | 42/48 | €44,812 | €40,617 | -€4,195 | -9.4% |
| Trade debts | 44 | €3,305 | €3,878 | +€573 | +17.3% |
| Suppliers | 440/4 | €3,305 | €3,878 | +€573 | +17.3% |
| Taxes, remuneration and social security | 45 | €1,024 | €1,758 | +€734 | +71.6% |
| Taxes | 450/3 | €1,024 | €1,758 | +€734 | +71.6% |
| Other amounts payable | 47/48 | €40,482 | €34,980 | -€5,502 | -13.6% |
| Accrued charges and deferred income | 492/3 | €807 | - | -€807 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,304 | €4,304 | = | 0.0% |
| Other operating charges | 640/8 | €1,263 | €4,543 | +€3,280 | +260% |
| Gross operating margin | 9900 | -€4,347 | €8,897 | +€13,244 | |
| Operating profit (loss) | 9901 | -€9,914 | €50 | +€9,964 | |
| Financial income | 75/76B | €5 | €5 | +€0 | +5.5% |
| Recurring financial income | 75 | €5 | €5 | +€0 | +5.5% |
| Financial charges | 65/66B | €275 | €396 | +€121 | +44.1% |
| Recurring financial charges | 65 | €275 | €396 | +€121 | +44.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,184 | -€341 | +€9,843 | +96.7% |
| Profit (loss) for the period | 9904 | -€10,184 | -€341 | +€9,843 | +96.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,184 | -€341 | +€9,843 | +96.7% |
Next steps
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 5 November 2026 via checked.be.