De Dietrich Process Systems: 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 Dietrich Process Systems
Largest movements
- Cash +€197,265
up €197,265 (+76.5%), from €257,926 to €455,191
mainly Advances received (+€144,056) and Net result for the year (+€100,083)
- Receivables within one year -€43,469
down €43,469 (-14.5%), from €300,447 to €256,978
of which Trade receivables: -€51,557
- Advances received +€144,056
up €144,056 (+1,168%), from €12,335 to €156,391
- Trade debts -€80,792
down €80,792 (-47.8%), from €169,075 to €88,283
- Profit (loss) carried forward +€50,082
up €50,082 (+16.3%), from €307,567 to €357,649
- Accrued charges and deferred income +€43,380
up €43,380 (+2,892%), from €1,500 to €44,880
- Tax, wage and social debts -€12,404
down €12,404 (-14.0%), from €88,622 to €76,218
of which Taxes: -€13,618
- Gross operating margin +€178,500
up €178,500 (+39.6%), from €450,573 to €629,073
- Staff costs -€43,487
down €43,487 (-8.9%), from €489,246 to €445,759
- Write-downs +€18,113
up €18,113 (+164%), from €11,053 to €29,166
- Taxes +€16,194
up €16,194 (+2,255%), from €718 to €16,912
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 | €794,514 | €932,885 | +€138,371 | +17.4% |
| Fixed assets | 21/28 | €170,874 | €161,889 | -€8,985 | -5.3% |
| Tangible fixed assets | 22/27 | €170,874 | €161,889 | -€8,985 | -5.3% |
| Land and buildings | 22 | €139,713 | €137,620 | -€2,093 | -1.5% |
| Plant, machinery and equipment | 23 | €24,789 | €20,429 | -€4,360 | -17.6% |
| Furniture and vehicles | 24 | €6,372 | €3,840 | -€2,532 | -39.7% |
| Current assets | 29/58 | €623,640 | €770,996 | +€147,356 | +23.6% |
| Stocks and contracts in progress | 3 | €65,267 | €58,826 | -€6,441 | -9.9% |
| Stocks | 30/36 | €65,267 | €58,826 | -€6,441 | -9.9% |
| Amounts receivable within one year | 40/41 | €300,447 | €256,978 | -€43,469 | -14.5% |
| Trade receivables | 40 | €292,667 | €241,110 | -€51,557 | -17.6% |
| Other amounts receivable | 41 | €7,780 | €15,868 | +€8,088 | +104% |
| Cash at bank and in hand | 54/58 | €257,926 | €455,191 | +€197,265 | +76.5% |
| Total equity and liabilities | 10/49 | €794,514 | €932,885 | +€138,371 | +17.4% |
| Equity | 10/15 | €467,030 | €517,112 | +€50,082 | +10.7% |
| Contributions | 10/11 | €87,500 | €87,500 | = | 0.0% |
| Capital | 10 | €87,500 | €87,500 | = | 0.0% |
| Issued capital | 100 | €87,500 | €87,500 | = | 0.0% |
| Reserves | 13 | €71,963 | €71,963 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €16,187 | €16,187 | -€0 | 0.0% |
| Legal reserve | 130 | €8,750 | €8,750 | = | 0.0% |
| Other | 1319 | €7,437 | €7,437 | -€0 | 0.0% |
| Tax-exempt reserves | 132 | €55,776 | €55,776 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €307,567 | €357,649 | +€50,082 | +16.3% |
| Amounts payable | 17/49 | €327,484 | €415,773 | +€88,289 | +27.0% |
| Amounts payable within one year | 42/48 | €325,984 | €370,892 | +€44,908 | +13.8% |
| Trade debts | 44 | €169,075 | €88,283 | -€80,792 | -47.8% |
| Suppliers | 440/4 | €169,075 | €88,283 | -€80,792 | -47.8% |
| Advances received on contracts in progress | 46 | €12,335 | €156,391 | +€144,056 | +1,168% |
| Taxes, remuneration and social security | 45 | €88,622 | €76,218 | -€12,404 | -14.0% |
| Taxes | 450/3 | €32,084 | €18,466 | -€13,618 | -42.4% |
| Remuneration and social security | 454/9 | €56,538 | €57,752 | +€1,214 | +2.1% |
| Other amounts payable | 47/48 | €55,952 | €50,000 | -€5,952 | -10.6% |
| Accrued charges and deferred income | 492/3 | €1,500 | €44,880 | +€43,380 | +2,892% |
| Non-recurring operating income | 76A | €4,470 | - | -€4,470 | |
| Remuneration, social security and pensions | 62 | €489,246 | €445,759 | -€43,487 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,055 | €12,966 | -€1,089 | -7.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,053 | €29,166 | +€18,113 | +164% |
| Other operating charges | 640/8 | €15,215 | €13,743 | -€1,472 | -9.7% |
| Gross operating margin | 9900 | €450,573 | €629,073 | +€178,500 | +39.6% |
| Operating profit (loss) | 9901 | -€78,996 | €127,439 | +€206,435 | |
| Financial income | 75/76B | €3,279 | €416 | -€2,863 | -87.3% |
| Recurring financial income | 75 | €3,279 | €416 | -€2,863 | -87.3% |
| Financial charges | 65/66B | €11,656 | €10,860 | -€796 | -6.8% |
| Recurring financial charges | 65 | €11,656 | €10,860 | -€796 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | -€87,373 | €116,995 | +€204,368 | |
| Income taxes | 67/77 | €718 | €16,912 | +€16,194 | +2,255% |
| Profit (loss) for the period | 9904 | -€88,091 | €100,083 | +€188,174 | |
| Profit (loss) for the period to be appropriated | 9905 | -€88,091 | €100,083 | +€188,174 |
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 17 October 2026 via checked.be.