M.S. Delice: what changed
M.S. Delice
Largest movements
- Receivables within one year +€23,375
up €23,375 (+5,040%), from €464 to €23,838
of which Trade receivables: +€19,513
- Tangible fixed assets -€2,662
down €2,662 (-45.5%), from €5,854 to €3,191
- Cash -€2,024
down €2,024 (-9.8%), from €20,735 to €18,711
mainly Receivables within one year (-€23,375) and Tax, wage and social debts (-€5,334)
- Stocks and contracts -€858
down €858 (-15.0%), from €5,723 to €4,865
- Profit (loss) carried forward +€24,548
up €24,548 (+144%), from €17,010 to €41,558
- Tax, wage and social debts -€5,334
down €5,334 (-36.8%), from €14,489 to €9,155
of which Remuneration and social security: -€3,304
- Trade debts -€998
no longer reported in 2024 (was €998)
- Staff costs -€20,843
down €20,843 (-35.1%), from €59,330 to €38,487
- Gross operating margin -€3,939
down €3,939 (-5.5%), from €71,186 to €67,247
- Taxes -€2,358
no longer reported in 2024 (was €2,358)
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,882 | €50,713 | +€17,830 | +54.2% |
| Fixed assets | 21/28 | €5,960 | €3,298 | -€2,662 | -44.7% |
| Tangible fixed assets | 22/27 | €5,854 | €3,191 | -€2,662 | -45.5% |
| Furniture and vehicles | 24 | €5,854 | €3,191 | -€2,662 | -45.5% |
| Financial fixed assets | 28 | €107 | €107 | = | 0.0% |
| Current assets | 29/58 | €26,922 | €47,415 | +€20,492 | +76.1% |
| Stocks and contracts in progress | 3 | €5,723 | €4,865 | -€858 | -15.0% |
| Stocks | 30/36 | €5,723 | €4,865 | -€858 | -15.0% |
| Amounts receivable within one year | 40/41 | €464 | €23,838 | +€23,375 | +5,040% |
| Trade receivables | 40 | €464 | €19,977 | +€19,513 | +4,207% |
| Other amounts receivable | 41 | - | €3,862 | +€3,862 | |
| Cash at bank and in hand | 54/58 | €20,735 | €18,711 | -€2,024 | -9.8% |
| Total equity and liabilities | 10/49 | €32,882 | €50,713 | +€17,830 | +54.2% |
| Equity | 10/15 | €17,010 | €41,558 | +€24,548 | +144% |
| Contributions | 10/11 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €17,010 | €41,558 | +€24,548 | +144% |
| Amounts payable | 17/49 | €15,873 | €9,155 | -€6,718 | -42.3% |
| Amounts payable within one year | 42/48 | €15,873 | €9,155 | -€6,718 | -42.3% |
| Trade debts | 44 | €998 | - | -€998 | |
| Suppliers | 440/4 | €998 | - | -€998 | |
| Taxes, remuneration and social security | 45 | €14,489 | €9,155 | -€5,334 | -36.8% |
| Taxes | 450/3 | €3,432 | €1,402 | -€2,031 | -59.2% |
| Remuneration and social security | 454/9 | €11,057 | €7,753 | -€3,304 | -29.9% |
| Other amounts payable | 47/48 | €385 | - | -€385 | |
| Remuneration, social security and pensions | 62 | €59,330 | €38,487 | -€20,843 | -35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,328 | €3,487 | +€159 | +4.8% |
| Other operating charges | 640/8 | €628 | €334 | -€294 | -46.8% |
| Gross operating margin | 9900 | €71,186 | €67,247 | -€3,939 | -5.5% |
| Operating profit (loss) | 9901 | €7,899 | €24,939 | +€17,040 | +216% |
| Financial income | 75/76B | - | €227 | +€227 | |
| Recurring financial income | 75 | - | €227 | +€227 | |
| Financial charges | 65/66B | €272 | €618 | +€346 | +127% |
| Recurring financial charges | 65 | €272 | €303 | +€31 | +11.3% |
| Non-recurring financial charges | 66B | - | €316 | +€316 | |
| Profit (loss) for the period before taxes | 9903 | €7,627 | €24,548 | +€16,921 | +222% |
| Income taxes | 67/77 | €2,358 | - | -€2,358 | |
| Profit (loss) for the period | 9904 | €5,269 | €24,548 | +€19,279 | +366% |
| Profit (loss) for the period to be appropriated | 9905 | €5,269 | €24,548 | +€19,279 | +366% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.