DIEPENDAEL
ActiveFinancials · financial year 2023, micro format
2024 annual accounts not yet filed, deadline passed on 31 July 2025 The financial year closed on 31 December 2024. The accounts are due at the latest 7 months after the close (Companies Code art. 3:10). 2 financial years without a filing since the last one filed. Source: NBB filings, as of 3 November 2026.
Annual accounts 2023 filed on 29-08-2024 PDF all 32 filings
Turnover
≈ €190,000
Estimated: probably between €130,000 and €210,000
Total assets
€236,270▲ 19.1%
2022 · €198,403
Net result
€20,285▼ 25.1%
2022 · €27,080
Working capital
€174,125▲ 13.2%
2022 · €153,833
Multi-year overview
2018 to 2023, 4 financial yearsOperating result
€22,038
▼ 18.5%
2023
20182023
Net result
€20,285
▼ 25.1%
2023
middle half of the sector
20182023
Equity
€178,887
▲ 12.8%
2023
highest quarter of the sector
20182023
Total assets
€236,270
▲ 19.1%
2023
middle half of the sector
20182023
Debt
€57,383
▲ 44.2%
2023
20182023
Working capital
€174,125
▲ 13.2%
2023
highest quarter of the sector
20182023
Solvency
75.7%
▼ 4.2pp
2023
highest quarter of the sector
20182023
Current ratio
5.97
▲ 1.05
2023
highest quarter of the sector
20182023
Return on assets (ROA)
8.6%
▼ 5.1pp
2023
middle half of the sector
20182023
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line2018202120222023
Operating result€2,727-€56,464-€27,053▼ 52.1%€22,038▼ 18.5%
Net result€415-€58,118above the sector's middle half-€27,080within the sector's middle half▼ 53.4%€20,285within the sector's middle half▼ 25.1%
Equity€7,392-€131,523above the sector's middle half-€158,603above the sector's middle half▲ 20.6%€178,887above the sector's middle half▲ 12.8%
Total assets€89,250-€162,629within the sector's middle half-€198,403within the sector's middle half▲ 22.0%€236,270within the sector's middle half▲ 19.1%
Debt€81,859-€31,106-€39,800▲ 27.9%€57,383▲ 44.2%
Working capital€3,809-€127,280above the sector's middle half-€153,833above the sector's middle half▲ 20.9%€174,125above the sector's middle half▲ 13.2%
Solvency8.3%-80.9%above the sector's middle half-79.9%above the sector's middle half▼ 0.9pp75.7%above the sector's middle half▼ 4.2pp
Current ratio1.05-5.16above the sector's middle half-4.91above the sector's middle half▼ 0.245.97above the sector's middle half▲ 1.05
Return on assets (ROA)0.5%-35.7%above the sector's middle half-13.6%within the sector's middle half▼ 22.1pp8.6%within the sector's middle half▼ 5.1pp
above
within
below
The sector band is the middle half of the companies in Specialised construction activities (NACE 43). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30.
The operating result for 2023 is 19% lower than in 2022. It is the second fall in a row.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2023 in colour, 2022 as the grey bar beneath
Assets €236,270
Fixed assets
€27,095 ▲ 414%
Current assets
€209,175 ▲ 8.3%
Equity and liabilities €236,270
Equity
€178,887 ▲ 12.8%
Debt
€57,383 ▲ 44.2%
Debt's share of the balance-sheet total rises from 20.1% to 24.3%. Equity and debt are higher.
Key figures and ratios
EBITDA
€29,484▲
2022 · €28,911
Cash flow
€27,731▼
2022 · €28,938
Quick ratio
4.82▲
2022 · 3.89
Debt to equity
0.32▲
2022 · 0.25
ROE
11.3%▼
2022 · 17.1%
Interest coverage
15.94▼
2022 · over 100
Debt ≤ 1 year
€35,050▼
2022 · €39,300
Debt > 1 year
€21,833
Income taxes
€314=
2022 · €314
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Investments
| Item | 2021 | 2022 | 2023 |
|---|---|---|---|
| Tangible fixed assets | €4,317 | €2,385 | €29,272 |
| Depreciation and write-downs of the year | €1,176 | €1,858 | €7,446 |
Source: notes to the 2021 to 2023 annual accounts (statement of fixed assets)
Annual accounts
| Line | 2018 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | €10,744 | - | - |
| Remuneration, social security and pensions62 | - | €752 | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €2,415 | €1,176 | €1,858 | €7,446 | ▲ 301% |
| Other operating charges640/8 | - | €1,902 | €2,318 | €2,117 | ▼ 8.7% |
| Gross operating margin9900 | €7,966 | €60,294 | €31,229 | €31,601 | ▲ 1.2% |
| Operating profit (loss)9901 | €2,727 | €56,464 | €27,053 | €22,038 | ▼ 18.5% |
| Financial income75/76B | - | €2,153 | €539 | €410 | ▼ 23.8% |
| Recurring financial income75 | €86 | €945 | €539 | €410 | ▼ 23.8% |
| Non-recurring financial income76B | - | €1,208 | - | - | - |
| Financial charges65/66B | - | €208 | €198 | €1,850 | ▲ 835% |
| Recurring financial charges65 | €814 | €208 | €198 | €1,850 | ▲ 835% |
| Profit (loss) for the period before taxes9903 | €1,998 | €58,410 | €27,394 | €20,598 | ▼ 24.8% |
| Income taxes67/77 | €1,584 | €292 | €314 | €314 | = |
| Profit (loss) for the period9904 | €415 | €58,118 | €27,080 | €20,285 | ▼ 25.1% |
| Profit (loss) for the period to be appropriated9905 | €415 | €58,118 | €27,080 | €20,285 | ▼ 25.1% |
| Line | 2018 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|
| Assets | |||||
| Total assets20/58 | €89,250 | €162,629 | €198,403 | €236,270 | ▲ 19.1% |
| Fixed assets21/28 | €3,582 | €4,742 | €5,269 | €27,095 | ▲ 414% |
| Tangible fixed assets22/27 | €2,472 | €3,630 | €4,157 | €25,983 | ▲ 525% |
| Plant, machinery and equipment23 | - | €2,659 | €3,524 | €2,873 | ▼ 18.5% |
| Furniture and vehicles24 | - | €971 | €633 | €23,110 | ▲ 36× |
| Financial fixed assets28 | €1,110 | €1,112 | €1,112 | €1,112 | = |
| Current assets29/58 | €85,668 | €157,886 | €193,134 | €209,175 | ▲ 8.3% |
| Stocks and contracts in progress3 | €7,979 | €9,096 | €40,216 | €40,216 | = |
| Stocks30/36 | - | €9,096 | €40,216 | €40,216 | = |
| Amounts receivable within one year40/41 | €69,582 | €72,277 | €99,633 | €119,836 | ▲ 20.3% |
| Trade receivables40 | - | €57,965 | €78,807 | €88,517 | ▲ 12.3% |
| Other amounts receivable41 | - | €14,312 | €20,826 | €31,320 | ▲ 50.4% |
| Cash at bank and in hand54/58 | €7,698 | €73,572 | €51,077 | €47,143 | ▼ 7.7% |
| Deferred charges and accrued income490/1 | - | €2,942 | €2,207 | €1,979 | ▼ 10.3% |
| Equity and liabilities | |||||
| Total equity and liabilities10/49 | €89,250 | €162,629 | €198,403 | €236,270 | ▲ 19.1% |
| Equity10/15 | €7,392 | €131,523 | €158,603 | €178,887 | ▲ 12.8% |
| Contributions10/11 | €200,000 | €200,000 | €200,000 | €200,000 | = |
| Reserves13 | €206,476 | €206,476 | €206,476 | €206,476 | = |
| Non-distributable reserves130/1 | - | €20,000 | €20,000 | - | - |
| Reserves not available under the articles1311 | - | €20,000 | €20,000 | - | - |
| Distributable reserves133 | - | €186,476 | €186,476 | €206,476 | ▲ 10.7% |
| Profit (loss) carried forward14 | -€399,085 | -€274,954 | -€247,874 | -€227,589 | ▲ 8.2% |
| Amounts payable17/49 | €81,859 | €31,106 | €39,800 | €57,383 | ▲ 44.2% |
| Amounts payable after more than one year17 | - | - | - | €21,833 | - |
| Financial debts170/4 | - | - | - | €21,833 | - |
| Amounts payable within one year42/48 | €81,859 | €30,606 | €39,300 | €35,050 | ▼ 10.8% |
| Current portion of amounts payable after more than one year42 | - | - | - | €6,475 | - |
| Trade debts44 | €65,777 | €23,430 | €35,467 | €24,623 | ▼ 30.6% |
| Suppliers440/4 | - | €23,430 | €35,467 | €24,623 | ▼ 30.6% |
| Taxes, remuneration and social security45 | - | €374 | - | €120 | - |
| Taxes450/3 | - | - | - | €120 | - |
| Remuneration and social security454/9 | - | €374 | - | - | - |
| Other amounts payable47/48 | - | €6,802 | €3,833 | €3,833 | = |
| Accrued charges and deferred income492/3 | - | €500 | €500 | €500 | = |
| Line | 2018 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €415 | €58,118 | €27,080 | €20,285 | ▼ 25.1% |
| + Depreciation and write-downs630 | €2,415 | €1,176 | €1,858 | €7,446 | ▲ 301% |
| Operating cash flow (approximation) | €2,830 | €59,293 | €28,938 | €27,731 | ▼ 4.2% |
| Investment in fixed assets (approximation) | - | - | -€2,385 | -€29,272 | ▼ 1,127% |
| Change in cash | - | - | -€22,495 | -€3,934 | ▲ 82.5% |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Latest 10 of 32 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2023 | micro format | 29-08-2024 | 2024-00453174 | |
| 31-12-2022 | micro format | 01-09-2023 | 2023-00447609 | |
| 31-12-2021 | micro format | 31-08-2022 | 2022-20424892 | |
| 31-12-2018 | micro format | 30-09-2019 | 2019-68700584 | |
| 31-12-2017 | micro format | 30-08-2018 | 2018-61200185 | |
| 31-12-2016 | micro format | 10-11-2017 | 2017-69700165 | |
| 31-12-2015 | abbreviated format | 29-08-2016 | 2016-50800129 | |
| 31-12-2014 | abbreviated format | 30-09-2015 | 2015-61800131 | |
| 31-12-2013 | abbreviated format | 29-10-2014 | 2014-65600219 | |
| 31-12-2012 | abbreviated format | 29-08-2013 | 2013-50000250 |