Multi - Délices: what changed
Two fiscal 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.
What changed
Multi - Délices
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€100,753
2024 · €6,266-€107,019
Equity
€108,916
2024 · €209,669-€100,753
Cash
€184,298
2024 · €89,266+€95,032
Balance sheet total
€9.1m
2024 · €9.2m-€123,472
Largest movements
Assets
- Tangible fixed assets -€224,021
down €224,021 (-2.5%), from €9.1m to €8.8m
- Cash +€95,032
up €95,032 (+106.5%), from €89,266 to €184,298
mainly Depreciation (+€293,303) and Receivables after one year (+€18,000)
Equity and liabilities
- Profit (loss) carried forward -€100,753
down €100,753 (-12.1%), from -€832,556 to -€933,309
Income statement
- Gross operating margin -€114,367
down €114,367 (-29.7%), from €385,565 to €271,198
- Write-downs -€20,461
down €20,461, from €14,755 to -€5,707
- Other operating charges +€7,072
up €7,072 (+22.5%), from €31,455 to €38,526
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.
Result 2024
€6,266
Gross operating margin
-€114,367
Depreciation
-€2,994
Write-downs
+€20,461
Other operating charges
-€7,072
Financial income
-€800
Financial charges
-€2,247
Result 2025
-€100,753
Cash bridge derived
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.
From operations
+€182,479
Investment
-€69,282
Financing
-€18,166
Cash 2024
€89,266
From operations (derived)
+€182,479
Net result for the year
-€100,753
Depreciation
+€293,303
Receivables after one year
+€18,000
Receivables within one year
-€21,686
Deferred charges and accrued income
-€1,832
Trade debts
-€11,115
Other debts
+€572
Accrued charges and deferred income
+€5,990
Investment (derived)
-€69,282
Investment in fixed assets (net)
-€69,282
Financing
-€18,166
Debts after one year
-€18,166
Cash 2025
€184,298
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,216,262 | €9,092,790 | -€123,472 | -1.3% |
| Fixed assets | 21/28 | €9,058,409 | €8,834,387 | -€224,021 | -2.5% |
| Tangible fixed assets | 22/27 | €9,057,448 | €8,833,427 | -€224,021 | -2.5% |
| Land and buildings | 22 | €9,057,448 | €8,833,427 | -€224,021 | -2.5% |
| Financial fixed assets | 28 | €960 | €960 | = | 0.0% |
| Current assets | 29/58 | €157,853 | €258,403 | +€100,550 | +63.7% |
| Amounts receivable after more than one year | 29 | €33,666 | €15,666 | -€18,000 | -53.5% |
| Other amounts receivable | 291 | €33,666 | €15,666 | -€18,000 | -53.5% |
| Amounts receivable within one year | 40/41 | €29,558 | €51,243 | +€21,686 | +73.4% |
| Other amounts receivable | 41 | €29,558 | €51,243 | +€21,686 | +73.4% |
| Cash at bank and in hand | 54/58 | €89,266 | €184,298 | +€95,032 | +106.5% |
| Deferred charges and accrued income | 490/1 | €5,364 | €7,196 | +€1,832 | +34.2% |
| Total equity and liabilities | 10/49 | €9,216,262 | €9,092,790 | -€123,472 | -1.3% |
| Equity | 10/15 | €209,669 | €108,916 | -€100,753 | -48.1% |
| Contributions | 10/11 | €865,000 | €865,000 | = | 0.0% |
| Capital | 10 | €865,000 | €865,000 | = | 0.0% |
| Issued capital | 100 | €865,000 | €865,000 | = | 0.0% |
| Revaluation surpluses | 12 | €90,075 | €90,075 | = | 0.0% |
| Reserves | 13 | €87,150 | €87,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €86,500 | €86,500 | = | 0.0% |
| Legal reserve | 130 | €86,500 | €86,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €650 | €650 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€832,556 | -€933,309 | -€100,753 | -12.1% |
| Amounts payable | 17/49 | €9,006,593 | €8,983,874 | -€22,719 | -0.3% |
| Amounts payable after more than one year | 17 | €8,989,499 | €8,971,334 | -€18,166 | -0.2% |
| Other amounts payable | 178/9 | €8,989,499 | €8,971,334 | -€18,166 | -0.2% |
| Amounts payable within one year | 42/48 | €16,133 | €5,590 | -€10,544 | -65.4% |
| Trade debts | 44 | €13,027 | €1,911 | -€11,115 | -85.3% |
| Suppliers | 440/4 | €13,027 | €1,911 | -€11,115 | -85.3% |
| Other amounts payable | 47/48 | €3,107 | €3,678 | +€572 | +18.4% |
| Accrued charges and deferred income | 492/3 | €960 | €6,951 | +€5,990 | +623.8% |
| Non-recurring operating income | 76A | €143,783 | €6,814 | -€136,969 | -95.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €290,309 | €293,303 | +€2,994 | +1.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €14,755 | -€5,707 | -€20,461 | |
| Other operating charges | 640/8 | €31,455 | €38,526 | +€7,072 | +22.5% |
| Gross operating margin | 9900 | €385,565 | €271,198 | -€114,367 | -29.7% |
| Operating profit (loss) | 9901 | €49,047 | -€54,925 | -€103,972 | |
| Financial income | 75/76B | €1,885 | €1,085 | -€800 | -42.4% |
| Recurring financial income | 75 | €1,885 | €1,085 | -€800 | -42.4% |
| Financial charges | 65/66B | €44,666 | €46,913 | +€2,247 | +5.0% |
| Recurring financial charges | 65 | €44,666 | €46,913 | +€2,247 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €6,266 | -€100,753 | -€107,019 | |
| Profit (loss) for the period | 9904 | €6,266 | -€100,753 | -€107,019 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,266 | -€100,753 | -€107,019 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.