DE DIERDONCKHOEVE: 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 DIERDONCKHOEVE
Largest movements
- Tangible fixed assets -€42,032
down €42,032 (-3.4%), from €1.2m to €1.2m
of which Land and buildings: -€22,707
- Debts after one year -€59,599
down €59,599 (-7.0%), from €853,644 to €794,045
of which Financial debts: -€75,000
- Reserves +€37,618
up €37,618 (+91.5%), from €41,106 to €78,724
- Taxes +€15,209
up €15,209 (+7,093%), from €214 to €15,424
- Gross operating margin +€8,711
up €8,711 (+8.5%), from €102,081 to €110,791
- Other operating charges +€2,145
up €2,145 (+51.5%), from €4,167 to €6,312
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 | €1,283,239 | €1,260,549 | -€22,690 | -1.8% |
| Fixed assets | 21/28 | €1,235,416 | €1,193,384 | -€42,032 | -3.4% |
| Tangible fixed assets | 22/27 | €1,235,416 | €1,193,384 | -€42,032 | -3.4% |
| Land and buildings | 22 | €1,154,041 | €1,131,334 | -€22,707 | -2.0% |
| Plant, machinery and equipment | 23 | €68,974 | €55,149 | -€13,825 | -20.0% |
| Furniture and vehicles | 24 | €12,401 | €6,901 | -€5,500 | -44.3% |
| Current assets | 29/58 | €47,823 | €67,165 | +€19,342 | +40.4% |
| Amounts receivable within one year | 40/41 | €16,335 | €16,025 | -€310 | -1.9% |
| Trade receivables | 40 | €16,335 | €16,020 | -€315 | -1.9% |
| Other amounts receivable | 41 | €0 | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €27,490 | €39,893 | +€12,403 | +45.1% |
| Deferred charges and accrued income | 490/1 | €3,999 | €11,247 | +€7,249 | +181% |
| Total equity and liabilities | 10/49 | €1,283,239 | €1,260,549 | -€22,690 | -1.8% |
| Equity | 10/15 | €65,174 | €102,792 | +€37,618 | +57.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €41,106 | €78,724 | +€37,618 | +91.5% |
| Distributable reserves | 133 | €41,106 | €78,724 | +€37,618 | +91.5% |
| Profit (loss) carried forward | 14 | €4,068 | €4,068 | = | 0.0% |
| Amounts payable | 17/49 | €1,218,065 | €1,157,757 | -€60,308 | -5.0% |
| Amounts payable after more than one year | 17 | €853,644 | €794,045 | -€59,599 | -7.0% |
| Financial debts | 170/4 | €450,000 | €375,000 | -€75,000 | -16.7% |
| Other amounts payable | 178/9 | €403,644 | €419,045 | +€15,401 | +3.8% |
| Amounts payable within one year | 42/48 | €358,995 | €363,569 | +€4,573 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €75,000 | €75,000 | = | 0.0% |
| Trade debts | 44 | €21,025 | €28,545 | +€7,519 | +35.8% |
| Suppliers | 440/4 | €21,025 | €28,545 | +€7,519 | +35.8% |
| Taxes, remuneration and social security | 45 | €12,927 | €10,561 | -€2,366 | -18.3% |
| Taxes | 450/3 | €12,927 | €10,561 | -€2,366 | -18.3% |
| Other amounts payable | 47/48 | €250,044 | €249,463 | -€580 | -0.2% |
| Accrued charges and deferred income | 492/3 | €5,426 | €143 | -€5,282 | -97.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,032 | €42,032 | = | 0.0% |
| Other operating charges | 640/8 | €4,167 | €6,312 | +€2,145 | +51.5% |
| Gross operating margin | 9900 | €102,081 | €110,791 | +€8,711 | +8.5% |
| Operating profit (loss) | 9901 | €55,882 | €62,447 | +€6,565 | +11.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €10,281 | €9,406 | -€876 | -8.5% |
| Recurring financial charges | 65 | €10,281 | €9,406 | -€876 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €45,601 | €53,042 | +€7,441 | +16.3% |
| Income taxes | 67/77 | €214 | €15,424 | +€15,209 | +7,093% |
| Profit (loss) for the period | 9904 | €45,387 | €37,618 | -€7,769 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,387 | €37,618 | -€7,769 | -17.1% |
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 15 October 2026 via checked.be.