XD Delicatessen: what changed
XD Delicatessen
Largest movements
- Tangible fixed assets -€30,665
down €30,665 (-19.3%), from €158,969 to €128,304
- Stocks and contracts -€10,530
down €10,530 (-54.9%), from €19,187 to €8,657
- Cash +€6,850
up €6,850 (+210%), from €3,267 to €10,116
mainly Depreciation (+€32,018) and Tax, wage and social debts (+€26,654)
- Profit (loss) carried forward -€73,772
down €73,772 (-30.3%), from -€243,514 to -€317,287
- Tax, wage and social debts +€26,654
up €26,654 (+66.9%), from €39,863 to €66,517
of which Remuneration and social security: +€24,572
- Other debts +€10,675
up €10,675 (+3.0%), from €360,882 to €371,557
- Accrued charges and deferred income +€6,922
new in 2025: €6,922
- Trade debts -€6,099
down €6,099 (-22.3%), from €27,320 to €21,220
- Gross operating margin +€40,419
up €40,419 (+42.2%), from €95,708 to €136,127
- Staff costs -€25,698
down €25,698 (-13.3%), from €193,359 to €167,661
- Financial charges +€1,606
up €1,606 (+18.6%), from €8,647 to €10,254
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €224,550 | €188,929 | -€35,621 | -15.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €200,215 | €168,198 | -€32,018 | -16.0% |
| Intangible fixed assets | 21 | €5,246 | €3,894 | -€1,352 | -25.8% |
| Tangible fixed assets | 22/27 | €158,969 | €128,304 | -€30,665 | -19.3% |
| Plant, machinery and equipment | 23 | €8,605 | €6,289 | -€2,316 | -26.9% |
| Furniture and vehicles | 24 | €51,151 | €36,258 | -€14,893 | -29.1% |
| Other tangible fixed assets | 26 | €99,213 | €85,758 | -€13,456 | -13.6% |
| Financial fixed assets | 28 | €36,000 | €36,000 | = | 0.0% |
| Current assets | 29/58 | €24,335 | €20,732 | -€3,603 | -14.8% |
| Stocks and contracts in progress | 3 | €19,187 | €8,657 | -€10,530 | -54.9% |
| Stocks | 30/36 | €19,187 | €8,657 | -€10,530 | -54.9% |
| Amounts receivable within one year | 40/41 | - | €180 | +€180 | |
| Trade receivables | 40 | - | €180 | +€180 | |
| Cash at bank and in hand | 54/58 | €3,267 | €10,116 | +€6,850 | +210% |
| Deferred charges and accrued income | 490/1 | €1,881 | €1,778 | -€103 | -5.5% |
| Total equity and liabilities | 10/49 | €224,550 | €188,929 | -€35,621 | -15.9% |
| Equity | 10/15 | -€203,514 | -€277,287 | -€73,772 | -36.2% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€243,514 | -€317,287 | -€73,772 | -30.3% |
| Amounts payable | 17/49 | €428,064 | €466,216 | +€38,151 | +8.9% |
| Amounts payable within one year | 42/48 | €428,064 | €459,294 | +€31,229 | +7.3% |
| Trade debts | 44 | €27,320 | €21,220 | -€6,099 | -22.3% |
| Suppliers | 440/4 | €27,320 | €21,220 | -€6,099 | -22.3% |
| Taxes, remuneration and social security | 45 | €39,863 | €66,517 | +€26,654 | +66.9% |
| Taxes | 450/3 | €9,240 | €11,322 | +€2,082 | +22.5% |
| Remuneration and social security | 454/9 | €30,623 | €55,195 | +€24,572 | +80.2% |
| Other amounts payable | 47/48 | €360,882 | €371,557 | +€10,675 | +3.0% |
| Accrued charges and deferred income | 492/3 | - | €6,922 | +€6,922 | |
| Remuneration, social security and pensions | 62 | €193,359 | €167,661 | -€25,698 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,251 | €32,018 | +€767 | +2.5% |
| Other operating charges | 640/8 | €443 | - | -€443 | |
| Gross operating margin | 9900 | €95,708 | €136,127 | +€40,419 | +42.2% |
| Operating profit (loss) | 9901 | -€129,344 | -€63,551 | +€65,793 | +50.9% |
| Financial income | 75/76B | €123 | €33 | -€90 | -73.2% |
| Recurring financial income | 75 | €123 | €33 | -€90 | -73.2% |
| Financial charges | 65/66B | €8,647 | €10,254 | +€1,606 | +18.6% |
| Recurring financial charges | 65 | €8,647 | €10,254 | +€1,606 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | -€137,869 | -€73,772 | +€64,097 | +46.5% |
| Profit (loss) for the period | 9904 | -€137,869 | -€73,772 | +€64,097 | +46.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€137,869 | -€73,772 | +€64,097 | +46.5% |
Next steps
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 4 November 2026 via checked.be.