MISTER DELICES: what changed
MISTER DELICES
Largest movements
- Receivables within one year -€5,050
down €5,050 (-7.8%), from €64,787 to €59,737
of which Other amounts receivable: -€14,857
- Cash +€1,984
up €1,984 (+164%), from €1,208 to €3,192
mainly Receivables within one year (+€5,050) and Net result for the year (+€2,782)
- Advances received -€8,052
down €8,052 (-29.5%), from €27,251 to €19,199
- Profit (loss) carried forward +€2,782
up €2,782 (+9.2%), from €30,244 to €33,026
- Trade debts +€1,845
up €1,845 (+527%), from €350 to €2,195
- Tax, wage and social debts +€875
up €875 (+77.5%), from €1,129 to €2,004
- Financial charges +€2,324
up €2,324 (+3,114%), from €75 to €2,398
- Gross operating margin +€2,244
up €2,244 (+50.2%), from €4,472 to €6,716
- Financial income -€1,967
down €1,967 (-100.0%), from €1,967 to €0
- Other operating charges -€370
down €370 (-34.4%), from €1,075 to €705
- Taxes -€298
down €298 (-26.4%), from €1,129 to €831
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 | €72,080 | €69,530 | -€2,550 | -3.5% |
| Fixed assets | 21/28 | €450 | €450 | = | 0.0% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €71,630 | €69,080 | -€2,550 | -3.6% |
| Stocks and contracts in progress | 3 | €5,635 | €6,151 | +€516 | +9.1% |
| Stocks | 30/36 | €5,635 | €6,151 | +€516 | +9.1% |
| Amounts receivable within one year | 40/41 | €64,787 | €59,737 | -€5,050 | -7.8% |
| Trade receivables | 40 | €25,709 | €35,516 | +€9,808 | +38.1% |
| Other amounts receivable | 41 | €39,078 | €24,221 | -€14,857 | -38.0% |
| Cash at bank and in hand | 54/58 | €1,208 | €3,192 | +€1,984 | +164% |
| Total equity and liabilities | 10/49 | €72,080 | €69,530 | -€2,550 | -3.5% |
| Equity | 10/15 | €43,350 | €46,131 | +€2,782 | +6.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €706 | €706 | = | 0.0% |
| Non-distributable reserves | 130/1 | €706 | €706 | = | 0.0% |
| Reserves not available under the articles | 1311 | €706 | €706 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,244 | €33,026 | +€2,782 | +9.2% |
| Amounts payable | 17/49 | €28,731 | €23,399 | -€5,332 | -18.6% |
| Amounts payable within one year | 42/48 | €28,731 | €23,399 | -€5,332 | -18.6% |
| Trade debts | 44 | €350 | €2,195 | +€1,845 | +527% |
| Suppliers | 440/4 | €350 | €2,195 | +€1,845 | +527% |
| Advances received on contracts in progress | 46 | €27,251 | €19,199 | -€8,052 | -29.5% |
| Taxes, remuneration and social security | 45 | €1,129 | €2,004 | +€875 | +77.5% |
| Taxes | 450/3 | €1,129 | €2,004 | +€875 | +77.5% |
| Other operating charges | 640/8 | €1,075 | €705 | -€370 | -34.4% |
| Gross operating margin | 9900 | €4,472 | €6,716 | +€2,244 | +50.2% |
| Operating profit (loss) | 9901 | €3,397 | €6,011 | +€2,615 | +77.0% |
| Financial income | 75/76B | €1,967 | €0 | -€1,967 | -100.0% |
| Recurring financial income | 75 | €1,967 | €0 | -€1,967 | -100.0% |
| Financial charges | 65/66B | €75 | €2,398 | +€2,324 | +3,114% |
| Recurring financial charges | 65 | €75 | €2,398 | +€2,324 | +3,114% |
| Profit (loss) for the period before taxes | 9903 | €5,289 | €3,613 | -€1,676 | -31.7% |
| Income taxes | 67/77 | €1,129 | €831 | -€298 | -26.4% |
| Profit (loss) for the period | 9904 | €4,160 | €2,782 | -€1,378 | -33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,160 | €2,782 | -€1,378 | -33.1% |
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.