Gilicatessen: 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.
Gilicatessen
Largest movements
- Cash +€163,342
up €163,342 (+358%), from €45,650 to €208,992
mainly Current investments (+€100,000) and Net result for the year (+€68,009)
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Tangible fixed assets -€3,159
down €3,159 (-40.7%), from €7,771 to €4,612
of which Furniture and vehicles: -€1,697
- Receivables within one year +€2,504
up €2,504 (+52.4%), from €4,780 to €7,283
of which Trade receivables: +€1,476
- Reserves +€67,150
up €67,150 (+67.3%), from €99,718 to €166,868
- Other debts -€4,541
down €4,541 (-10.4%), from €43,503 to €38,961
- Gross operating margin -€35,199
down €35,199 (-27.1%), from €130,031 to €94,833
- Taxes -€13,598
down €13,598 (-34.1%), from €39,873 to €26,276
- Financial income +€4,525
up €4,525 (+249%), from €1,818 to €6,343
- Depreciation +€1,821
up €1,821 (+136%), from €1,339 to €3,159
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €170,050 | €233,896 | +€63,846 | +37.5% |
| Fixed assets | 21/28 | €7,771 | €4,612 | -€3,159 | -40.7% |
| Tangible fixed assets | 22/27 | €7,771 | €4,612 | -€3,159 | -40.7% |
| Plant, machinery and equipment | 23 | €1,709 | €746 | -€963 | -56.3% |
| Furniture and vehicles | 24 | €5,016 | €3,318 | -€1,697 | -33.8% |
| Other tangible fixed assets | 26 | €1,046 | €547 | -€499 | -47.7% |
| Current assets | 29/58 | €162,279 | €229,284 | +€67,005 | +41.3% |
| Stocks and contracts in progress | 3 | €11,553 | €12,876 | +€1,323 | +11.5% |
| Stocks | 30/36 | €11,553 | €12,876 | +€1,323 | +11.5% |
| Amounts receivable within one year | 40/41 | €4,780 | €7,283 | +€2,504 | +52.4% |
| Trade receivables | 40 | €475 | €1,951 | +€1,476 | +311% |
| Other amounts receivable | 41 | €4,305 | €5,332 | +€1,027 | +23.9% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €45,650 | €208,992 | +€163,342 | +358% |
| Deferred charges and accrued income | 490/1 | €296 | €132 | -€164 | -55.3% |
| Total equity and liabilities | 10/49 | €170,050 | €233,896 | +€63,846 | +37.5% |
| Equity | 10/15 | €118,318 | €185,468 | +€67,150 | +56.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €99,718 | €166,868 | +€67,150 | +67.3% |
| Distributable reserves | 133 | €99,718 | €166,868 | +€67,150 | +67.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €51,733 | €48,428 | -€3,305 | -6.4% |
| Amounts payable within one year | 42/48 | €49,748 | €45,973 | -€3,775 | -7.6% |
| Trade debts | 44 | €944 | €1,990 | +€1,046 | +111% |
| Suppliers | 440/4 | €944 | €1,990 | +€1,046 | +111% |
| Taxes, remuneration and social security | 45 | €5,300 | €5,021 | -€279 | -5.3% |
| Taxes | 450/3 | €2,944 | €2,584 | -€361 | -12.2% |
| Remuneration and social security | 454/9 | €2,356 | €2,437 | +€81 | +3.4% |
| Other amounts payable | 47/48 | €43,503 | €38,961 | -€4,541 | -10.4% |
| Accrued charges and deferred income | 492/3 | €1,985 | €2,455 | +€470 | +23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,339 | €3,159 | +€1,821 | +136% |
| Other operating charges | 640/8 | €905 | €924 | +€19 | +2.1% |
| Gross operating margin | 9900 | €130,031 | €94,833 | -€35,199 | -27.1% |
| Operating profit (loss) | 9901 | €127,788 | €90,750 | -€37,038 | -29.0% |
| Financial income | 75/76B | €1,818 | €6,343 | +€4,525 | +249% |
| Recurring financial income | 75 | €1,818 | €6,343 | +€4,525 | +249% |
| Financial charges | 65/66B | €3,263 | €2,807 | -€455 | -14.0% |
| Recurring financial charges | 65 | €3,263 | €2,807 | -€455 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €126,343 | €94,285 | -€32,058 | -25.4% |
| Income taxes | 67/77 | €39,873 | €26,276 | -€13,598 | -34.1% |
| Profit (loss) for the period | 9904 | €86,470 | €68,009 | -€18,460 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €86,470 | €68,009 | -€18,460 | -21.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.