Le Delta Café: 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 Delta Café
Largest movements
- Tangible fixed assets +€11,933
up €11,933 (+950%), from €1,256 to €13,189
- Cash -€4,641
down €4,641 (-71.9%), from €6,451 to €1,810
mainly Investment in fixed assets (net) (-€13,500) and Net result for the year (-€13,156)
- Receivables within one year +€2,209
up €2,209 (+39.2%), from €5,631 to €7,840
- Deferred charges and accrued income +€574
new in 2025: €574
- Other debts +€21,565
up €21,565 (+1,311%), from €1,645 to €23,210
- Profit (loss) carried forward -€13,156
down €13,156, from €3,275 to -€9,881
- Trade debts +€5,724
up €5,724 (+116%), from €4,940 to €10,664
- Tax, wage and social debts -€2,472
down €2,472 (-94.1%), from €2,626 to €154
- Accrued charges and deferred income -€1,500
no longer reported in 2025 (was €1,500)
- Gross operating margin -€15,718
down €15,718, from €7,637 to -€8,081
- Depreciation +€1,561
up €1,561 (+27,105%), from €6 to €1,567
- Taxes -€1,138
no longer reported in 2025 (was €1,138)
- Other operating charges +€296
up €296 (+16.3%), from €1,816 to €2,111
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 | €14,986 | €25,147 | +€10,161 | +67.8% |
| Fixed assets | 21/28 | €1,334 | €13,267 | +€11,933 | +895% |
| Tangible fixed assets | 22/27 | €1,256 | €13,189 | +€11,933 | +950% |
| Furniture and vehicles | 24 | €1,256 | €13,189 | +€11,933 | +950% |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €13,652 | €11,880 | -€1,772 | -13.0% |
| Stocks and contracts in progress | 3 | €1,570 | €1,656 | +€86 | +5.5% |
| Stocks | 30/36 | €1,570 | €1,656 | +€86 | +5.5% |
| Amounts receivable within one year | 40/41 | €5,631 | €7,840 | +€2,209 | +39.2% |
| Trade receivables | 40 | €5,631 | €7,840 | +€2,209 | +39.2% |
| Cash at bank and in hand | 54/58 | €6,451 | €1,810 | -€4,641 | -71.9% |
| Deferred charges and accrued income | 490/1 | - | €574 | +€574 | |
| Total equity and liabilities | 10/49 | €14,986 | €25,147 | +€10,161 | +67.8% |
| Equity | 10/15 | €4,275 | -€8,881 | -€13,156 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,275 | -€9,881 | -€13,156 | |
| Amounts payable | 17/49 | €10,711 | €34,027 | +€23,317 | +218% |
| Amounts payable within one year | 42/48 | €9,211 | €34,027 | +€24,817 | +269% |
| Trade debts | 44 | €4,940 | €10,664 | +€5,724 | +116% |
| Suppliers | 440/4 | €4,940 | €10,664 | +€5,724 | +116% |
| Taxes, remuneration and social security | 45 | €2,626 | €154 | -€2,472 | -94.1% |
| Taxes | 450/3 | €2,626 | €154 | -€2,472 | -94.1% |
| Other amounts payable | 47/48 | €1,645 | €23,210 | +€21,565 | +1,311% |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Remuneration, social security and pensions | 62 | €34 | €18 | -€16 | -47.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6 | €1,567 | +€1,561 | +27,105% |
| Other operating charges | 640/8 | €1,816 | €2,111 | +€296 | +16.3% |
| Non-recurring operating charges | 66A | €785 | €828 | +€43 | +5.5% |
| Gross operating margin | 9900 | €7,637 | -€8,081 | -€15,718 | |
| Operating profit (loss) | 9901 | €4,996 | -€12,605 | -€17,601 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €583 | €551 | -€33 | -5.6% |
| Recurring financial charges | 65 | €583 | €551 | -€33 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €4,413 | -€13,156 | -€17,569 | |
| Income taxes | 67/77 | €1,138 | - | -€1,138 | |
| Profit (loss) for the period | 9904 | €3,275 | -€13,156 | -€16,431 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,275 | -€13,156 | -€16,431 |
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 22 October 2026 via checked.be.