Top Délice: 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.
Top Délice
Largest movements
- Receivables within one year +€63,676
up €63,676 (+61.6%), from €103,318 to €166,994
of which Trade receivables: +€59,000
- Cash +€19,184
up €19,184 (+8.4%), from €229,220 to €248,404
mainly Other debts (+€66,056) and Net result for the year (+€57,272)
- Deferred charges and accrued income +€11,463
up €11,463 (+523%), from €2,190 to €13,653
- Stocks and contracts +€4,914
up €4,914 (+32.8%), from €14,998 to €19,913
- Other debts +€66,056
new in 2024: €66,056
- Trade debts +€45,597
new in 2024: €45,597
- Profit (loss) carried forward -€42,728
down €42,728 (-20.4%), from €209,383 to €166,655
- Tax, wage and social debts +€27,409
up €27,409 (+31.9%), from €85,857 to €113,266
of which Remuneration and social security: +€24,385
- Debts after one year +€15,000
new in 2024: €15,000
- Gross operating margin +€153,166
up €153,166 (+17.1%), from €897,208 to €1.1m
- Staff costs +€124,443
up €124,443 (+15.2%), from €819,287 to €943,730
- Taxes -€14,316
down €14,316 (-48.0%), from €29,848 to €15,532
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 | €384,354 | €480,871 | +€96,516 | +25.1% |
| Fixed assets | 21/28 | €34,628 | €31,907 | -€2,721 | -7.9% |
| Tangible fixed assets | 22/27 | €33,884 | €31,163 | -€2,721 | -8.0% |
| Plant, machinery and equipment | 23 | €19,632 | €19,328 | -€304 | -1.6% |
| Furniture and vehicles | 24 | €14,252 | €11,835 | -€2,417 | -17.0% |
| Financial fixed assets | 28 | €744 | €744 | = | 0.0% |
| Current assets | 29/58 | €349,726 | €448,964 | +€99,238 | +28.4% |
| Stocks and contracts in progress | 3 | €14,998 | €19,913 | +€4,914 | +32.8% |
| Stocks | 30/36 | €14,998 | €19,913 | +€4,914 | +32.8% |
| Amounts receivable within one year | 40/41 | €103,318 | €166,994 | +€63,676 | +61.6% |
| Trade receivables | 40 | €29,648 | €88,648 | +€59,000 | +199% |
| Other amounts receivable | 41 | €73,669 | €78,346 | +€4,677 | +6.3% |
| Cash at bank and in hand | 54/58 | €229,220 | €248,404 | +€19,184 | +8.4% |
| Deferred charges and accrued income | 490/1 | €2,190 | €13,653 | +€11,463 | +523% |
| Total equity and liabilities | 10/49 | €384,354 | €480,871 | +€96,516 | +25.1% |
| Equity | 10/15 | €229,843 | €187,115 | -€42,728 | -18.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €209,383 | €166,655 | -€42,728 | -20.4% |
| Amounts payable | 17/49 | €154,512 | €293,755 | +€139,244 | +90.1% |
| Amounts payable after more than one year | 17 | - | €15,000 | +€15,000 | |
| Financial debts | 170/4 | - | €15,000 | +€15,000 | |
| Amounts payable within one year | 42/48 | €154,512 | €278,755 | +€124,244 | +80.4% |
| Current portion of amounts payable after more than one year | 42 | €68,655 | €53,836 | -€14,818 | -21.6% |
| Trade debts | 44 | - | €45,597 | +€45,597 | |
| Suppliers | 440/4 | - | €45,597 | +€45,597 | |
| Taxes, remuneration and social security | 45 | €85,857 | €113,266 | +€27,409 | +31.9% |
| Taxes | 450/3 | €11,819 | €14,844 | +€3,024 | +25.6% |
| Remuneration and social security | 454/9 | €74,037 | €98,423 | +€24,385 | +32.9% |
| Other amounts payable | 47/48 | - | €66,056 | +€66,056 | |
| Remuneration, social security and pensions | 62 | €819,287 | €943,730 | +€124,443 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,047 | €9,705 | +€658 | +7.3% |
| Other operating charges | 640/8 | €1,983 | €2,780 | +€797 | +40.2% |
| Gross operating margin | 9900 | €897,208 | €1,050,374 | +€153,166 | +17.1% |
| Operating profit (loss) | 9901 | €66,892 | €94,159 | +€27,268 | +40.8% |
| Financial income | 75/76B | €138 | €87 | -€51 | -37.1% |
| Recurring financial income | 75 | €138 | €87 | -€51 | -37.1% |
| Financial charges | 65/66B | €26,181 | €21,441 | -€4,740 | -18.1% |
| Recurring financial charges | 65 | €16,071 | €21,441 | +€5,370 | +33.4% |
| Non-recurring financial charges | 66B | €10,110 | - | -€10,110 | |
| Profit (loss) for the period before taxes | 9903 | €40,848 | €72,804 | +€31,956 | +78.2% |
| Income taxes | 67/77 | €29,848 | €15,532 | -€14,316 | -48.0% |
| Profit (loss) for the period | 9904 | €11,000 | €57,272 | +€46,272 | +421% |
| Profit (loss) for the period to be appropriated | 9905 | €11,000 | €57,272 | +€46,272 | +421% |
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 14 October 2026 via checked.be.