Le Délice: 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.
Le Délice
Largest movements
- Tangible fixed assets -€1,800
down €1,800 (-14.0%), from €12,856 to €11,056
- Cash -€1,228
down €1,228 (-33.7%), from €3,643 to €2,415
mainly Net result for the year (-€3,000) and Trade debts (-€569)
- Stocks and contracts -€330
down €330 (-21.6%), from €1,530 to €1,200
- Profit (loss) carried forward -€3,000
down €3,000 (-78.0%), from €3,846 to €845
- Trade debts -€569
down €569 (-76.4%), from €745 to €176
- Tax, wage and social debts +€211
up €211 (+179%), from €118 to €330
- Gross operating margin -€1,892
down €1,892, from €1,386 to -€506
- Financial charges +€15
up €15 (+10.4%), from €143 to €158
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 | €18,030 | €14,672 | -€3,358 | -18.6% |
| Fixed assets | 21/28 | €12,856 | €11,056 | -€1,800 | -14.0% |
| Tangible fixed assets | 22/27 | €12,856 | €11,056 | -€1,800 | -14.0% |
| Furniture and vehicles | 24 | €12,856 | €11,056 | -€1,800 | -14.0% |
| Current assets | 29/58 | €5,173 | €3,615 | -€1,558 | -30.1% |
| Stocks and contracts in progress | 3 | €1,530 | €1,200 | -€330 | -21.6% |
| Stocks | 30/36 | €1,530 | €1,200 | -€330 | -21.6% |
| Cash at bank and in hand | 54/58 | €3,643 | €2,415 | -€1,228 | -33.7% |
| Total equity and liabilities | 10/49 | €18,030 | €14,672 | -€3,358 | -18.6% |
| Equity | 10/15 | €16,846 | €13,845 | -€3,000 | -17.8% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,846 | €845 | -€3,000 | -78.0% |
| Amounts payable | 17/49 | €1,184 | €826 | -€358 | -30.2% |
| Amounts payable within one year | 42/48 | €1,184 | €826 | -€358 | -30.2% |
| Trade debts | 44 | €745 | €176 | -€569 | -76.4% |
| Suppliers | 440/4 | €745 | €176 | -€569 | -76.4% |
| Taxes, remuneration and social security | 45 | €118 | €330 | +€211 | +179% |
| Taxes | 450/3 | €118 | €330 | +€211 | +179% |
| Other amounts payable | 47/48 | €321 | €321 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,800 | €1,800 | = | 0.0% |
| Other operating charges | 640/8 | €533 | €536 | +€3 | +0.5% |
| Gross operating margin | 9900 | €1,386 | -€506 | -€1,892 | |
| Operating profit (loss) | 9901 | -€948 | -€2,842 | -€1,895 | -200% |
| Financial charges | 65/66B | €143 | €158 | +€15 | +10.4% |
| Recurring financial charges | 65 | €143 | €158 | +€15 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,091 | -€3,000 | -€1,910 | -175% |
| Profit (loss) for the period | 9904 | -€1,091 | -€3,000 | -€1,910 | -175% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,091 | -€3,000 | -€1,910 | -175% |
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 13 October 2026 via checked.be.