VERSMARKT DELVA: what changed
What changed
VERSMARKT DELVA
NACE 47.221, Retail sale of meat and meat products, excluding game and poultry
filed annual accounts (NBB)
Net result for the year
€197,930
2024 · €207,422-€9,492
Equity
€1.3m
2024 · €1.1m+€196,050
Cash
€507,605
2024 · €617,017-€109,413
Balance sheet total
€2.6m
2024 · €2.5m+€79,558
Largest movements
Assets
- Receivables within one year +€249,340
up €249,340 (+46.6%), from €535,596 to €784,936
of which Trade receivables: +€234,715
- Cash -€109,413
down €109,413 (-17.7%), from €617,017 to €507,605
mainly Receivables within one year (-€249,340) and Debts after one year (-€93,509)
- Tangible fixed assets -€78,300
down €78,300 (-8.0%), from €983,854 to €905,554
of which Plant, machinery and equipment: -€125,586
Equity and liabilities
- Profit (loss) carried forward +€197,930
up €197,930 (+25.0%), from €791,462 to €989,392
- Debts after one year -€93,509
down €93,509 (-15.1%), from €620,240 to €526,732
- Trade debts -€43,085
down €43,085 (-10.6%), from €405,618 to €362,533
Income statement
- Staff costs +€113,147
up €113,147 (+7.0%), from €1.6m to €1.7m
- Gross operating margin +€87,108
up €87,108 (+4.2%), from €2.1m to €2.2m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€207,422
Gross operating margin
+€87,108
Staff costs
-€113,147
Write-downs
+€9,236
Other operating charges
+€279
Other operating items
-€213
Financial income
+€1,371
Financial charges
+€645
Taxes
+€5,230
Result 2025
€197,930
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€94,311
Investment
+€78,300
Financing
-€93,402
Cash 2024
€617,017
From operations (derived)
-€94,311
Net result for the year
+€197,930
Stocks and contracts
-€12,453
Receivables within one year
-€249,340
Deferred charges and accrued income
-€5,477
Trade debts
-€43,085
Tax, wage and social debts
+€16,951
Other debts
+€79
Accrued charges and deferred income
+€1,085
Investment (derived)
+€78,300
Investment in fixed assets (net)
+€78,300
Financing
-€93,402
Debts after one year
-€93,509
Current portion of long-term debt
+€1,987
Contributions, distributions and other
-€1,880
Cash 2025
€507,605
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,509,011 | €2,588,569 | +€79,558 | +3.2% |
| Fixed assets | 21/28 | €983,854 | €905,554 | -€78,300 | -8.0% |
| Tangible fixed assets | 22/27 | €983,854 | €905,554 | -€78,300 | -8.0% |
| Plant, machinery and equipment | 23 | €970,535 | €844,949 | -€125,586 | -12.9% |
| Furniture and vehicles | 24 | €8,682 | €60,605 | +€51,923 | +598% |
| Leasing and similar rights | 25 | €4,636 | €0 | -€4,636 | -100% |
| Current assets | 29/58 | €1,525,157 | €1,683,015 | +€157,858 | +10.4% |
| Stocks and contracts in progress | 3 | €367,760 | €380,212 | +€12,453 | +3.4% |
| Stocks | 30/36 | €367,760 | €380,212 | +€12,453 | +3.4% |
| Amounts receivable within one year | 40/41 | €535,596 | €784,936 | +€249,340 | +46.6% |
| Trade receivables | 40 | €229,694 | €464,409 | +€234,715 | +102% |
| Other amounts receivable | 41 | €305,901 | €320,527 | +€14,625 | +4.8% |
| Cash at bank and in hand | 54/58 | €617,017 | €507,605 | -€109,413 | -17.7% |
| Deferred charges and accrued income | 490/1 | €4,785 | €10,262 | +€5,477 | +114% |
| Total equity and liabilities | 10/49 | €2,509,011 | €2,588,569 | +€79,558 | +3.2% |
| Equity | 10/15 | €1,114,746 | €1,310,796 | +€196,050 | +17.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €199,476 | €199,476 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €199,476 | €199,476 | = | 0.0% |
| Profit (loss) carried forward | 14 | €791,462 | €989,392 | +€197,930 | +25.0% |
| Investment grants | 15 | €23,808 | €21,928 | -€1,880 | -7.9% |
| Amounts payable | 17/49 | €1,394,265 | €1,277,773 | -€116,492 | -8.4% |
| Amounts payable after more than one year | 17 | €620,240 | €526,732 | -€93,509 | -15.1% |
| Financial debts | 170/4 | €620,240 | €526,732 | -€93,509 | -15.1% |
| Amounts payable within one year | 42/48 | €772,074 | €748,006 | -€24,068 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €115,748 | €117,735 | +€1,987 | +1.7% |
| Trade debts | 44 | €405,618 | €362,533 | -€43,085 | -10.6% |
| Suppliers | 440/4 | €405,618 | €362,533 | -€43,085 | -10.6% |
| Taxes, remuneration and social security | 45 | €250,707 | €267,658 | +€16,951 | +6.8% |
| Taxes | 450/3 | €34,285 | €33,291 | -€994 | -2.9% |
| Remuneration and social security | 454/9 | €216,422 | €234,367 | +€17,945 | +8.3% |
| Other amounts payable | 47/48 | - | €79 | +€79 | |
| Accrued charges and deferred income | 492/3 | €1,951 | €3,036 | +€1,085 | +55.6% |
| Non-recurring operating income | 76A | €94 | €500 | +€406 | +433% |
| Remuneration, social security and pensions | 62 | €1,623,266 | €1,736,413 | +€113,147 | +7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €163,818 | €154,583 | -€9,236 | -5.6% |
| Other operating charges | 640/8 | €4,419 | €4,140 | -€279 | -6.3% |
| Non-recurring operating charges | 66A | €272 | €485 | +€213 | +78.3% |
| Gross operating margin | 9900 | €2,075,862 | €2,162,970 | +€87,108 | +4.2% |
| Operating profit (loss) | 9901 | €284,088 | €267,350 | -€16,738 | -5.9% |
| Financial income | 75/76B | €10,923 | €12,295 | +€1,371 | +12.6% |
| Recurring financial income | 75 | €10,923 | €12,295 | +€1,371 | +12.6% |
| Financial charges | 65/66B | €10,212 | €9,567 | -€645 | -6.3% |
| Recurring financial charges | 65 | €10,212 | €9,567 | -€645 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €284,799 | €270,077 | -€14,722 | -5.2% |
| Income taxes | 67/77 | €77,378 | €72,147 | -€5,230 | -6.8% |
| Profit (loss) for the period | 9904 | €207,422 | €197,930 | -€9,492 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €207,422 | €197,930 | -€9,492 | -4.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.