Mediation service is not a brokerage service but a delivery of goods

The District Court of Zeeland-West-Brabant has ruled that X is providing a delivery service and not just a brokerage service.
X offers perfumes on Bol.com to customers in the Netherlands and Belgium.
After a customer orders a perfume, X searches for the cheapest supplier and orders the perfume to be delivered to their office address.
X repackages the perfume into a neutral box before sending it to the buyer.
The court ruled that because X has the power to dispose of the good as the owner, a delivery of a good has taken place.