Bouwonderneming Diependaele Filip: what changed
What changed
Bouwonderneming Diependaele Filip
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
€111,105
2024 · €77,455+€33,650
Equity
€699,697
2024 · €588,591+€111,105
Cash
€123,804
2024 · €119,686+€4,118
Balance sheet total
€1.0m
2024 · €934,846+€81,334
Largest movements
Assets
- Stocks and contracts +€357,753
up €357,753 (+307%), from €116,443 to €474,196
of which Stocks: +€284,201
- Receivables within one year -€249,327
down €249,327 (-54.8%), from €455,079 to €205,753
of which Other amounts receivable: -€253,014
- Tangible fixed assets -€31,853
down €31,853 (-14.3%), from €222,321 to €190,469
of which Land and buildings: -€16,583
Equity and liabilities
- Reserves +€111,105
up €111,105 (+21.0%), from €529,875 to €640,980
of which Distributable reserves: +€111,105
- Debts after one year -€28,441
down €28,441 (-20.5%), from €138,630 to €110,189
Income statement
- Staff costs -€30,929
down €30,929 (-12.4%), from €250,286 to €219,357
- Gross operating margin +€24,847
up €24,847 (+6.1%), from €408,004 to €432,851
- Taxes +€15,619
up €15,619 (+48.3%), from €32,358 to €47,978
- Other operating charges +€7,140
up €7,140 (+110%), from €6,511 to €13,651
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
€77,455
Gross operating margin
+€24,847
Staff costs
+€30,929
Depreciation
+€982
Other operating charges
-€7,140
Other operating items
-€931
Financial income
+€1,196
Financial charges
-€613
Taxes
-€15,619
Result 2025
€111,105
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
+€35,800
Investment
-€8,363
Financing
-€23,319
Cash 2024
€119,686
From operations (derived)
+€35,800
Net result for the year
+€111,105
Depreciation
+€40,215
Stocks and contracts
-€357,753
Receivables within one year
+€249,327
Smaller working-capital items
+€241
Trade debts
-€7,335
Investment (derived)
-€8,363
Investment in fixed assets (net)
-€8,363
Financing
-€23,319
Debts after one year
-€28,441
Current portion of long-term debt
+€5,531
Short-term financial debts
-€409
Cash 2025
€123,804
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €934,846 | €1,016,180 | +€81,334 | +8.7% |
| Fixed assets | 21/28 | €226,712 | €194,859 | -€31,853 | -14.0% |
| Tangible fixed assets | 22/27 | €222,321 | €190,469 | -€31,853 | -14.3% |
| Land and buildings | 22 | €165,062 | €148,479 | -€16,583 | -10.0% |
| Plant, machinery and equipment | 23 | €49,255 | €33,228 | -€16,026 | -32.5% |
| Furniture and vehicles | 24 | €8,005 | €8,762 | +€757 | +9.5% |
| Financial fixed assets | 28 | €4,391 | €4,391 | = | 0.0% |
| Current assets | 29/58 | €708,134 | €821,320 | +€113,186 | +16.0% |
| Stocks and contracts in progress | 3 | €116,443 | €474,196 | +€357,753 | +307% |
| Stocks | 30/36 | €44,995 | €329,196 | +€284,201 | +632% |
| Contracts in progress | 37 | €71,448 | €145,000 | +€73,552 | +103% |
| Amounts receivable within one year | 40/41 | €455,079 | €205,753 | -€249,327 | -54.8% |
| Trade receivables | 40 | €119,838 | €123,526 | +€3,688 | +3.1% |
| Other amounts receivable | 41 | €335,241 | €82,227 | -€253,014 | -75.5% |
| Current investments | 50/53 | €100 | €100 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €119,686 | €123,804 | +€4,118 | +3.4% |
| Deferred charges and accrued income | 490/1 | €16,826 | €17,468 | +€642 | +3.8% |
| Total equity and liabilities | 10/49 | €934,846 | €1,016,180 | +€81,334 | +8.7% |
| Equity | 10/15 | €588,591 | €699,697 | +€111,105 | +18.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €529,875 | €640,980 | +€111,105 | +21.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €528,015 | €639,120 | +€111,105 | +21.0% |
| Profit (loss) carried forward | 14 | €40,117 | €40,117 | = | 0.0% |
| Amounts payable | 17/49 | €346,255 | €316,483 | -€29,771 | -8.6% |
| Amounts payable after more than one year | 17 | €138,630 | €110,189 | -€28,441 | -20.5% |
| Financial debts | 170/4 | €138,630 | €110,189 | -€28,441 | -20.5% |
| Amounts payable within one year | 42/48 | €207,518 | €206,188 | -€1,330 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €47,979 | €53,510 | +€5,531 | +11.5% |
| Financial debts | 43 | €409 | €0 | -€409 | -100% |
| Credit institutions | 430/8 | €409 | €0 | -€409 | -100% |
| Trade debts | 44 | €144,301 | €136,966 | -€7,335 | -5.1% |
| Suppliers | 440/4 | €144,301 | €136,966 | -€7,335 | -5.1% |
| Taxes, remuneration and social security | 45 | €14,432 | €15,314 | +€883 | +6.1% |
| Taxes | 450/3 | €7,838 | €15,314 | +€7,476 | +95.4% |
| Remuneration and social security | 454/9 | €6,593 | €0 | -€6,593 | -100% |
| Other amounts payable | 47/48 | €398 | €398 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €106 | €106 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €250,286 | €219,357 | -€30,929 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,198 | €40,215 | -€982 | -2.4% |
| Other operating charges | 640/8 | €6,511 | €13,651 | +€7,140 | +110% |
| Non-recurring operating charges | 66A | €0 | €931 | +€931 | |
| Gross operating margin | 9900 | €408,004 | €432,851 | +€24,847 | +6.1% |
| Operating profit (loss) | 9901 | €110,009 | €158,697 | +€48,687 | +44.3% |
| Financial income | 75/76B | €7,677 | €8,873 | +€1,196 | +15.6% |
| Recurring financial income | 75 | €7,677 | €8,873 | +€1,196 | +15.6% |
| Financial charges | 65/66B | €7,874 | €8,487 | +€613 | +7.8% |
| Recurring financial charges | 65 | €7,874 | €8,487 | +€613 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €109,813 | €159,083 | +€49,270 | +44.9% |
| Income taxes | 67/77 | €32,358 | €47,978 | +€15,619 | +48.3% |
| Profit (loss) for the period | 9904 | €77,455 | €111,105 | +€33,650 | +43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €77,455 | €111,105 | +€33,650 | +43.4% |
Next steps
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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.