LES DELICES DU CENTRE: what changed
What changed
LES DELICES DU CENTRE
NACE 56.220, Contract catering and other food service activities
filed annual accounts (NBB)
Net result for the year
€55,858
2024 · -€43,064+€98,922
Equity
-€441,582
2024 · -€497,440+€55,858
Cash
€5,867
2024 · €1,155+€4,712
Balance sheet total
€357,977
2024 · €322,365+€35,612
Largest movements
Assets
- Tangible fixed assets +€40,175
up €40,175 (+51.0%), from €78,824 to €118,999
of which Furniture and vehicles: +€24,013
- Receivables within one year -€15,125
down €15,125 (-6.7%), from €226,462 to €211,337
of which Trade receivables: -€9,607
- Cash +€4,712
up €4,712 (+408%), from €1,155 to €5,867
mainly Net result for the year (+€55,858) and Depreciation (+€33,882)
Equity and liabilities
- Other debts -€73,360
down €73,360 (-11.5%), from €637,499 to €564,138
- Profit (loss) carried forward +€55,858
up €55,858 (+9.2%), from -€609,640 to -€553,782
- Debts after one year +€27,565
new in 2025: €27,565
- Trade debts +€18,014
up €18,014 (+12.4%), from €145,550 to €163,564
- Current portion of long-term debt +€8,359
new in 2025: €8,359
Income statement
- Gross operating margin +€167,451
up €167,451 (+44.6%), from €375,595 to €543,046
- Staff costs +€48,174
up €48,174 (+11.6%), from €416,552 to €464,726
- Depreciation +€12,585
up €12,585 (+59.1%), from €21,297 to €33,882
- Financial income -€6,165
down €6,165 (-27.2%), from €22,654 to €16,489
of which Non-recurring financial income: -€5,147
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.
Result 2024
-€43,064
Gross operating margin
+€167,451
Staff costs
-€48,174
Depreciation
-€12,585
Other operating charges
+€139
Other operating items
-€400
Financial income
-€6,165
Financial charges
-€1,344
Result 2025
€55,858
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€46,197
Investment
-€77,057
Financing
+€35,572
Cash 2024
€1,155
From operations (derived)
+€46,197
Net result for the year
+€55,858
Depreciation
+€33,882
Stocks and contracts
-€3,025
Receivables within one year
+€15,125
Deferred charges and accrued income
+€175
Trade debts
+€18,014
Tax, wage and social debts
+€4,285
Other debts
-€73,360
Accrued charges and deferred income
-€4,757
Investment (derived)
-€77,057
Investment in fixed assets (net)
-€77,057
Financing
+€35,572
Debts after one year
+€27,565
Current portion of long-term debt
+€8,359
Short-term financial debts
-€352
Cash 2025
€5,867
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €322,365 | €357,977 | +€35,612 | +11.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €80,824 | €123,999 | +€43,175 | +53.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €78,824 | €118,999 | +€40,175 | +51.0% |
| Land and buildings | 22 | €10,764 | €17,783 | +€7,019 | +65.2% |
| Plant, machinery and equipment | 23 | €21,123 | €32,766 | +€11,643 | +55.1% |
| Furniture and vehicles | 24 | €44,437 | €68,450 | +€24,013 | +54.0% |
| Assets under construction and advance payments | 27 | €2,500 | €0 | -€2,500 | -100% |
| Financial fixed assets | 28 | €2,000 | €5,000 | +€3,000 | +150% |
| Current assets | 29/58 | €241,541 | €233,978 | -€7,563 | -3.1% |
| Stocks and contracts in progress | 3 | €10,400 | €13,425 | +€3,025 | +29.1% |
| Stocks | 30/36 | €10,400 | €13,425 | +€3,025 | +29.1% |
| Amounts receivable within one year | 40/41 | €226,462 | €211,337 | -€15,125 | -6.7% |
| Trade receivables | 40 | €216,383 | €206,776 | -€9,607 | -4.4% |
| Other amounts receivable | 41 | €10,079 | €4,561 | -€5,518 | -54.8% |
| Cash at bank and in hand | 54/58 | €1,155 | €5,867 | +€4,712 | +408% |
| Deferred charges and accrued income | 490/1 | €3,524 | €3,349 | -€175 | -5.0% |
| Total equity and liabilities | 10/49 | €322,365 | €357,977 | +€35,612 | +11.0% |
| Equity | 10/15 | -€497,440 | -€441,582 | +€55,858 | +11.2% |
| Contributions | 10/11 | €102,000 | €102,000 | = | 0.0% |
| Reserves | 13 | €10,200 | €10,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,200 | €10,200 | = | 0.0% |
| Other | 1319 | €10,200 | €10,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€609,640 | -€553,782 | +€55,858 | +9.2% |
| Amounts payable | 17/49 | €819,804 | €799,558 | -€20,246 | -2.5% |
| Amounts payable after more than one year | 17 | - | €27,565 | +€27,565 | |
| Financial debts | 170/4 | - | €27,565 | +€27,565 | |
| Amounts payable within one year | 42/48 | €814,421 | €771,366 | -€43,054 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | - | €8,359 | +€8,359 | |
| Financial debts | 43 | €352 | €0 | -€352 | -100% |
| Credit institutions | 430/8 | €352 | €0 | -€352 | -100% |
| Trade debts | 44 | €145,550 | €163,564 | +€18,014 | +12.4% |
| Suppliers | 440/4 | €145,550 | €163,564 | +€18,014 | +12.4% |
| Taxes, remuneration and social security | 45 | €31,020 | €35,305 | +€4,285 | +13.8% |
| Taxes | 450/3 | €201 | €0 | -€201 | -100% |
| Remuneration and social security | 454/9 | €30,820 | €35,305 | +€4,486 | +14.6% |
| Other amounts payable | 47/48 | €637,499 | €564,138 | -€73,360 | -11.5% |
| Accrued charges and deferred income | 492/3 | €5,384 | €626 | -€4,757 | -88.4% |
| Remuneration, social security and pensions | 62 | €416,552 | €464,726 | +€48,174 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,297 | €33,882 | +€12,585 | +59.1% |
| Other operating charges | 640/8 | €2,195 | €2,056 | -€139 | -6.3% |
| Non-recurring operating charges | 66A | - | €400 | +€400 | |
| Gross operating margin | 9900 | €375,595 | €543,046 | +€167,451 | +44.6% |
| Operating profit (loss) | 9901 | -€64,449 | €41,981 | +€106,431 | |
| Financial income | 75/76B | €22,654 | €16,489 | -€6,165 | -27.2% |
| Recurring financial income | 75 | €1,437 | €419 | -€1,018 | -70.9% |
| Non-recurring financial income | 76B | €21,217 | €16,070 | -€5,147 | -24.3% |
| Financial charges | 65/66B | €1,268 | €2,612 | +€1,344 | +106% |
| Recurring financial charges | 65 | €1,268 | €2,612 | +€1,344 | +106% |
| Profit (loss) for the period before taxes | 9903 | -€43,064 | €55,858 | +€98,922 | |
| Profit (loss) for the period | 9904 | -€43,064 | €55,858 | +€98,922 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,064 | €55,858 | +€98,922 |
Next steps
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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 1 November 2026 via checked.be.