NEW DELICE: 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.
NEW DELICE
Largest movements
- Cash +€8,080
up €8,080 (+640%), from €1,263 to €9,343
mainly Trade debts (+€3,870) and Depreciation (+€3,209)
- Tangible fixed assets -€3,209
down €3,209 (-27.3%), from €11,758 to €8,548
- Receivables within one year -€2,102
down €2,102 (-43.6%), from €4,825 to €2,723
- Trade debts +€3,870
up €3,870 (+73.5%), from €5,267 to €9,137
- Tax, wage and social debts -€3,431
down €3,431 (-77.4%), from €4,435 to €1,004
of which Remuneration and social security: -€3,455
- Other debts +€1,500
up €1,500 (+36.6%), from €4,099 to €5,599
- Profit (loss) carried forward +€941
up €941 (+15.4%), from -€6,109 to -€5,168
- Turnover -€6,102
down €6,102 (-5.8%), from €104,848 to €98,746
- Staff costs +€3,254
new in 2024: €3,254
- Purchases and services -€3,165
down €3,165 (-3.5%), from €91,034 to €87,869
- Gross operating margin -€2,937
down €2,937 (-21.3%), from €13,814 to €10,878
- Other operating charges -€1,854
down €1,854 (-39.0%), from €4,755 to €2,901
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,292 | €29,172 | +€2,880 | +11.0% |
| Fixed assets | 21/28 | €13,307 | €10,098 | -€3,209 | -24.1% |
| Tangible fixed assets | 22/27 | €11,758 | €8,548 | -€3,209 | -27.3% |
| Furniture and vehicles | 24 | €11,758 | €8,548 | -€3,209 | -27.3% |
| Financial fixed assets | 28 | €1,549 | €1,549 | = | 0.0% |
| Current assets | 29/58 | €12,985 | €19,074 | +€6,089 | +46.9% |
| Stocks and contracts in progress | 3 | €6,897 | €7,007 | +€111 | +1.6% |
| Stocks | 30/36 | €6,897 | €7,007 | +€111 | +1.6% |
| Amounts receivable within one year | 40/41 | €4,825 | €2,723 | -€2,102 | -43.6% |
| Other amounts receivable | 41 | €4,825 | €2,723 | -€2,102 | -43.6% |
| Cash at bank and in hand | 54/58 | €1,263 | €9,343 | +€8,080 | +640% |
| Total equity and liabilities | 10/49 | €26,292 | €29,172 | +€2,880 | +11.0% |
| Equity | 10/15 | €12,491 | €13,432 | +€941 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,109 | -€5,168 | +€941 | +15.4% |
| Amounts payable | 17/49 | €13,801 | €15,740 | +€1,939 | +14.0% |
| Amounts payable within one year | 42/48 | €13,801 | €15,740 | +€1,939 | +14.0% |
| Trade debts | 44 | €5,267 | €9,137 | +€3,870 | +73.5% |
| Suppliers | 440/4 | €5,267 | €9,137 | +€3,870 | +73.5% |
| Taxes, remuneration and social security | 45 | €4,435 | €1,004 | -€3,431 | -77.4% |
| Taxes | 450/3 | - | €24 | +€24 | |
| Remuneration and social security | 454/9 | €4,435 | €980 | -€3,455 | -77.9% |
| Other amounts payable | 47/48 | €4,099 | €5,599 | +€1,500 | +36.6% |
| Turnover | 70 | €104,848 | €98,746 | -€6,102 | -5.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €91,034 | €87,869 | -€3,165 | -3.5% |
| Remuneration, social security and pensions | 62 | - | €3,254 | +€3,254 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,209 | €3,209 | = | 0.0% |
| Other operating charges | 640/8 | €4,755 | €2,901 | -€1,854 | -39.0% |
| Gross operating margin | 9900 | €13,814 | €10,878 | -€2,937 | -21.3% |
| Operating profit (loss) | 9901 | €5,850 | €1,513 | -€4,337 | -74.1% |
| Financial income | 75/76B | €10 | €97 | +€86 | +829% |
| Recurring financial income | 75 | €10 | €97 | +€86 | +829% |
| Non-recurring financial income | 76B | €10 | €97 | +€86 | +829% |
| Financial charges | 65/66B | €875 | €669 | -€206 | -23.6% |
| Recurring financial charges | 65 | €696 | €626 | -€70 | -10.1% |
| Non-recurring financial charges | 66B | €179 | €43 | -€136 | -76.0% |
| Profit (loss) for the period before taxes | 9903 | €4,986 | €941 | -€4,045 | -81.1% |
| Profit (loss) for the period | 9904 | €4,986 | €941 | -€4,045 | -81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,986 | €941 | -€4,045 | -81.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.