SAVEUR ET DELICATESSE: 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.
SAVEUR ET DELICATESSE
Largest movements
- Current investments -€300,000
no longer reported in 2025 (was €300,000)
- Cash +€144,007
up €144,007 (+83.7%), from €172,013 to €316,020
mainly Current investments (+€300,000) and Net result for the year (+€17,877)
- Tangible fixed assets -€14,959
down €14,959 (-4.7%), from €317,815 to €302,857
- Profit (loss) carried forward -€184,043
down €184,043 (-52.1%), from €353,201 to €169,158
- Reserves +€17,877
up €17,877 (+4.7%), from €382,922 to €400,799
of which Distributable reserves: +€17,877
- Gross operating margin -€9,349
down €9,349 (-16.3%), from €57,202 to €47,852
- Taxes -€3,419
down €3,419 (-29.1%), from €11,762 to €8,343
- Other operating charges +€1,597
up €1,597 (+18.4%), from €8,690 to €10,287
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €800,572 | €636,073 | -€164,499 | -20.5% |
| Fixed assets | 21/28 | €317,939 | €302,981 | -€14,959 | -4.7% |
| Tangible fixed assets | 22/27 | €317,815 | €302,857 | -€14,959 | -4.7% |
| Land and buildings | 22 | €317,815 | €302,857 | -€14,959 | -4.7% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €482,632 | €333,092 | -€149,540 | -31.0% |
| Amounts receivable within one year | 40/41 | €10,619 | €17,072 | +€6,452 | +60.8% |
| Other amounts receivable | 41 | €10,619 | €17,072 | +€6,452 | +60.8% |
| Current investments | 50/53 | €300,000 | - | -€300,000 | |
| Cash at bank and in hand | 54/58 | €172,013 | €316,020 | +€144,007 | +83.7% |
| Total equity and liabilities | 10/49 | €800,572 | €636,073 | -€164,499 | -20.5% |
| Equity | 10/15 | €798,123 | €631,957 | -€166,166 | -20.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €382,922 | €400,799 | +€17,877 | +4.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €376,722 | €394,599 | +€17,877 | +4.7% |
| Profit (loss) carried forward | 14 | €353,201 | €169,158 | -€184,043 | -52.1% |
| Amounts payable | 17/49 | €2,449 | €4,116 | +€1,667 | +68.1% |
| Amounts payable after more than one year | 17 | €1,100 | €1,100 | = | 0.0% |
| Other amounts payable | 178/9 | €1,100 | €1,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €199 | €141 | -€58 | -29.3% |
| Trade debts | 44 | €199 | €141 | -€58 | -29.3% |
| Suppliers | 440/4 | €199 | €141 | -€58 | -29.3% |
| Accrued charges and deferred income | 492/3 | €1,150 | €2,875 | +€1,725 | +150% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,956 | €14,959 | +€3 | 0.0% |
| Other operating charges | 640/8 | €8,690 | €10,287 | +€1,597 | +18.4% |
| Non-recurring operating charges | 66A | €58 | - | -€58 | |
| Gross operating margin | 9900 | €57,202 | €47,852 | -€9,349 | -16.3% |
| Operating profit (loss) | 9901 | €33,498 | €22,607 | -€10,891 | -32.5% |
| Financial income | 75/76B | €3,504 | €3,720 | +€216 | +6.2% |
| Recurring financial income | 75 | €3,504 | €3,720 | +€216 | +6.2% |
| Financial charges | 65/66B | €77 | €107 | +€29 | +37.8% |
| Recurring financial charges | 65 | €77 | €107 | +€29 | +37.8% |
| Profit (loss) for the period before taxes | 9903 | €36,924 | €26,220 | -€10,704 | -29.0% |
| Income taxes | 67/77 | €11,762 | €8,343 | -€3,419 | -29.1% |
| Profit (loss) for the period | 9904 | €25,162 | €17,877 | -€7,285 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,162 | €17,877 | -€7,285 | -29.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.