JC DELICIOUS: 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.
JC DELICIOUS
Largest movements
- Cash +€92,863
up €92,863 (+256%), from €36,220 to €129,083
mainly Net result for the year (+€50,361) and Depreciation (+€39,998)
- Receivables within one year -€32,155
down €32,155 (-74.0%), from €43,430 to €11,275
of which Other amounts receivable: -€32,122
- Tangible fixed assets -€30,234
down €30,234 (-3.7%), from €811,348 to €781,114
of which Land and buildings: -€19,425
- Stocks and contracts +€11,893
up €11,893 (+44.7%), from €26,609 to €38,502
- Reserves +€50,361
up €50,361 (+16.6%), from €303,672 to €354,033
- Other debts -€13,233
down €13,233 (-52.1%), from €25,380 to €12,147
- Staff costs -€100,635
down €100,635 (-42.5%), from €236,632 to €135,997
- Gross operating margin -€90,192
down €90,192 (-24.9%), from €361,524 to €271,333
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 | €948,264 | €984,489 | +€36,224 | +3.8% |
| Fixed assets | 21/28 | €838,265 | €803,557 | -€34,708 | -4.1% |
| Intangible fixed assets | 21 | €26,917 | €22,443 | -€4,474 | -16.6% |
| Tangible fixed assets | 22/27 | €811,348 | €781,114 | -€30,234 | -3.7% |
| Land and buildings | 22 | €685,408 | €665,983 | -€19,425 | -2.8% |
| Plant, machinery and equipment | 23 | €125,940 | €113,112 | -€12,829 | -10.2% |
| Furniture and vehicles | 24 | - | €2,020 | +€2,020 | |
| Current assets | 29/58 | €109,999 | €180,931 | +€70,932 | +64.5% |
| Stocks and contracts in progress | 3 | €26,609 | €38,502 | +€11,893 | +44.7% |
| Stocks | 30/36 | €26,609 | €38,502 | +€11,893 | +44.7% |
| Amounts receivable within one year | 40/41 | €43,430 | €11,275 | -€32,155 | -74.0% |
| Trade receivables | 40 | €3,506 | €3,473 | -€33 | -0.9% |
| Other amounts receivable | 41 | €39,924 | €7,802 | -€32,122 | -80.5% |
| Cash at bank and in hand | 54/58 | €36,220 | €129,083 | +€92,863 | +256% |
| Deferred charges and accrued income | 490/1 | €3,740 | €2,072 | -€1,668 | -44.6% |
| Total equity and liabilities | 10/49 | €948,264 | €984,489 | +€36,224 | +3.8% |
| Equity | 10/15 | €308,672 | €359,033 | +€50,361 | +16.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €303,672 | €354,033 | +€50,361 | +16.6% |
| Distributable reserves | 133 | €303,672 | €354,033 | +€50,361 | +16.6% |
| Amounts payable | 17/49 | €639,593 | €625,456 | -€14,137 | -2.2% |
| Amounts payable after more than one year | 17 | €463,427 | €470,898 | +€7,471 | +1.6% |
| Financial debts | 170/4 | €463,427 | €470,898 | +€7,471 | +1.6% |
| Amounts payable within one year | 42/48 | €173,771 | €151,327 | -€22,444 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €41,145 | €32,529 | -€8,616 | -20.9% |
| Trade debts | 44 | €93,926 | €84,613 | -€9,313 | -9.9% |
| Suppliers | 440/4 | €93,926 | €84,613 | -€9,313 | -9.9% |
| Taxes, remuneration and social security | 45 | €13,321 | €22,038 | +€8,718 | +65.4% |
| Taxes | 450/3 | €1,601 | €3,313 | +€1,712 | +107% |
| Remuneration and social security | 454/9 | €11,720 | €18,725 | +€7,005 | +59.8% |
| Other amounts payable | 47/48 | €25,380 | €12,147 | -€13,233 | -52.1% |
| Accrued charges and deferred income | 492/3 | €2,394 | €3,231 | +€837 | +34.9% |
| Remuneration, social security and pensions | 62 | €236,632 | €135,997 | -€100,635 | -42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,720 | €39,998 | +€1,278 | +3.3% |
| Other operating charges | 640/8 | €4,094 | €3,582 | -€512 | -12.5% |
| Gross operating margin | 9900 | €361,524 | €271,333 | -€90,192 | -24.9% |
| Operating profit (loss) | 9901 | €82,078 | €91,755 | +€9,678 | +11.8% |
| Financial income | 75/76B | €0 | €50 | +€49 | +17,614% |
| Recurring financial income | 75 | €0 | €50 | +€49 | +17,614% |
| Financial charges | 65/66B | €24,393 | €20,884 | -€3,508 | -14.4% |
| Recurring financial charges | 65 | €24,393 | €20,884 | -€3,508 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €57,685 | €70,921 | +€13,235 | +22.9% |
| Income taxes | 67/77 | €18,851 | €20,559 | +€1,708 | +9.1% |
| Profit (loss) for the period | 9904 | €38,834 | €50,361 | +€11,527 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,834 | €50,361 | +€11,527 | +29.7% |
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 18 October 2026 via checked.be.