DE DIER: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DE DIER
Largest movements
- Current investments +€176,756
up €176,756 (+95.4%), from €185,234 to €361,990
- Stocks and contracts +€107,607
up €107,607 (+55.3%), from €194,650 to €302,257
- Tangible fixed assets -€73,329
down €73,329 (-29.2%), from €251,241 to €177,912
of which Furniture and vehicles: -€52,781
- Cash -€59,300
down €59,300 (-6.4%), from €931,492 to €872,192
mainly Contributions, distributions and other (-€207,363) and Current investments (-€176,756)
- Receivables within one year +€24,412
up €24,412 (+14.6%), from €166,642 to €191,055
of which Trade receivables: +€42,372
- Reserves +€161,082
up €161,082 (+10.8%), from €1.5m to €1.6m
- Tax, wage and social debts +€29,291
up €29,291 (+42.0%), from €69,670 to €98,960
of which Taxes: +€32,174
- Gross operating margin +€32,610
up €32,610 (+3.1%), from €1.1m to €1.1m
- Financial income -€29,106
down €29,106 (-50.8%), from €57,318 to €28,212
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,752,930 | €1,934,406 | +€181,476 | +10.4% |
| Fixed assets | 21/28 | €251,241 | €177,912 | -€73,329 | -29.2% |
| Tangible fixed assets | 22/27 | €251,241 | €177,912 | -€73,329 | -29.2% |
| Plant, machinery and equipment | 23 | €82,596 | €62,048 | -€20,549 | -24.9% |
| Furniture and vehicles | 24 | €168,645 | €115,864 | -€52,781 | -31.3% |
| Current assets | 29/58 | €1,501,689 | €1,756,494 | +€254,805 | +17.0% |
| Stocks and contracts in progress | 3 | €194,650 | €302,257 | +€107,607 | +55.3% |
| Stocks | 30/36 | €194,650 | €302,257 | +€107,607 | +55.3% |
| Amounts receivable within one year | 40/41 | €166,642 | €191,055 | +€24,412 | +14.6% |
| Trade receivables | 40 | €130,694 | €173,066 | +€42,372 | +32.4% |
| Other amounts receivable | 41 | €35,948 | €17,988 | -€17,960 | -50.0% |
| Current investments | 50/53 | €185,234 | €361,990 | +€176,756 | +95.4% |
| Cash at bank and in hand | 54/58 | €931,492 | €872,192 | -€59,300 | -6.4% |
| Deferred charges and accrued income | 490/1 | €23,670 | €28,999 | +€5,329 | +22.5% |
| Total equity and liabilities | 10/49 | €1,752,930 | €1,934,406 | +€181,476 | +10.4% |
| Equity | 10/15 | €1,505,532 | €1,666,614 | +€161,082 | +10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,486,932 | €1,648,014 | +€161,082 | +10.8% |
| Distributable reserves | 133 | €1,486,932 | €1,648,014 | +€161,082 | +10.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €247,398 | €267,792 | +€20,394 | +8.2% |
| Amounts payable after more than one year | 17 | €9,118 | €0 | -€9,118 | -100% |
| Financial debts | 170/4 | €9,118 | €0 | -€9,118 | -100% |
| Amounts payable within one year | 42/48 | €205,744 | €243,374 | +€37,630 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €12,039 | €9,118 | -€2,920 | -24.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €78,824 | €73,504 | -€5,320 | -6.7% |
| Suppliers | 440/4 | €78,824 | €73,504 | -€5,320 | -6.7% |
| Taxes, remuneration and social security | 45 | €69,670 | €98,960 | +€29,291 | +42.0% |
| Taxes | 450/3 | €9,408 | €41,582 | +€32,174 | +342% |
| Remuneration and social security | 454/9 | €60,262 | €57,378 | -€2,883 | -4.8% |
| Other amounts payable | 47/48 | €45,212 | €61,791 | +€16,580 | +36.7% |
| Accrued charges and deferred income | 492/3 | €32,535 | €24,418 | -€8,117 | -24.9% |
| Remuneration, social security and pensions | 62 | €544,137 | €545,153 | +€1,016 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,619 | €75,963 | +€6,345 | +9.1% |
| Other operating charges | 640/8 | €10,287 | €3,711 | -€6,577 | -63.9% |
| Gross operating margin | 9900 | €1,057,597 | €1,090,207 | +€32,610 | +3.1% |
| Operating profit (loss) | 9901 | €433,555 | €465,381 | +€31,826 | +7.3% |
| Financial income | 75/76B | €57,318 | €28,212 | -€29,106 | -50.8% |
| Recurring financial income | 75 | €57,318 | €28,212 | -€29,106 | -50.8% |
| Financial charges | 65/66B | €5,607 | €3,818 | -€1,790 | -31.9% |
| Recurring financial charges | 65 | €5,607 | €3,818 | -€1,790 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €485,265 | €489,775 | +€4,510 | +0.9% |
| Income taxes | 67/77 | €118,979 | €121,330 | +€2,351 | +2.0% |
| Profit (loss) for the period | 9904 | €366,286 | €368,445 | +€2,159 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €366,286 | €368,445 | +€2,159 | +0.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.