Den Diel: what changed
Two fiscal 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.
Den Diel
Largest movements
- Cash -€5,835
down €5,835 (-37.4%), from €15,590 to €9,754
mainly Investment in fixed assets (net) (-€7,259) and Tax, wage and social debts (-€4,776)
- Tangible fixed assets +€4,001
up €4,001 (+26.4%), from €15,171 to €19,172
of which Plant, machinery and equipment: +€4,911
- Tax, wage and social debts -€4,776
down €4,776 (-82.8%), from €5,767 to €991
- Gross operating margin -€6,741
down €6,741, from €3,016 to -€3,725
- Taxes -€3,507
down €3,507 (-78.0%), from €4,498 to €991
- Other operating charges +€3,176
up €3,176 (+395.0%), from €804 to €3,980
- Depreciation +€334
up €334 (+11.4%), from €2,924 to €3,258
- Financial charges +€87
up €87 (+34.2%), from €255 to €343
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.
Cash bridge derived
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 | €342,453 | €341,017 | -€1,436 | -0.4% |
| Fixed assets | 21/28 | €15,171 | €19,172 | +€4,001 | +26.4% |
| Tangible fixed assets | 22/27 | €15,171 | €19,172 | +€4,001 | +26.4% |
| Plant, machinery and equipment | 23 | €1,950 | €6,861 | +€4,911 | +251.9% |
| Other tangible fixed assets | 26 | €13,221 | €12,311 | -€910 | -6.9% |
| Current assets | 29/58 | €327,282 | €321,845 | -€5,437 | -1.7% |
| Amounts receivable after more than one year | 29 | €285,000 | €285,000 | = | 0.0% |
| Other amounts receivable | 291 | €285,000 | €285,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,133 | €946 | -€1,187 | -55.6% |
| Other amounts receivable | 41 | €2,133 | €946 | -€1,187 | -55.6% |
| Cash at bank and in hand | 54/58 | €15,590 | €9,754 | -€5,835 | -37.4% |
| Deferred charges and accrued income | 490/1 | €24,560 | €26,145 | +€1,585 | +6.5% |
| Total equity and liabilities | 10/49 | €342,453 | €341,017 | -€1,436 | -0.4% |
| Equity | 10/15 | €295,962 | €297,915 | +€1,953 | +0.7% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €54,896 | €56,850 | +€1,953 | +3.6% |
| Tax-exempt reserves | 132 | €203 | €203 | = | 0.0% |
| Distributable reserves | 133 | €54,693 | €56,646 | +€1,953 | +3.6% |
| Profit (loss) carried forward | 14 | €203,881 | €203,881 | = | 0.0% |
| Amounts payable | 17/49 | €46,491 | €43,102 | -€3,389 | -7.3% |
| Amounts payable after more than one year | 17 | €38,789 | €36,865 | -€1,925 | -5.0% |
| Financial debts | 170/4 | - | €1,762 | +€1,762 | |
| Other amounts payable | 178/9 | €38,789 | €35,103 | -€3,687 | -9.5% |
| Amounts payable within one year | 42/48 | €7,702 | €6,237 | -€1,465 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | - | €2,569 | +€2,569 | |
| Trade debts | 44 | €1,935 | €2,677 | +€742 | +38.3% |
| Suppliers | 440/4 | €1,935 | €2,677 | +€742 | +38.3% |
| Taxes, remuneration and social security | 45 | €5,767 | €991 | -€4,776 | -82.8% |
| Taxes | 450/3 | €5,767 | €991 | -€4,776 | -82.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,924 | €3,258 | +€334 | +11.4% |
| Other operating charges | 640/8 | €804 | €3,980 | +€3,176 | +395.0% |
| Gross operating margin | 9900 | €3,016 | -€3,725 | -€6,741 | |
| Operating profit (loss) | 9901 | -€712 | -€10,963 | -€10,251 | -1439.7% |
| Financial income | 75/76B | €14,250 | €14,250 | +€0 | 0.0% |
| Recurring financial income | 75 | €14,250 | €14,250 | +€0 | 0.0% |
| Financial charges | 65/66B | €255 | €343 | +€87 | +34.2% |
| Recurring financial charges | 65 | €255 | €343 | +€87 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | €13,283 | €2,945 | -€10,338 | -77.8% |
| Income taxes | 67/77 | €4,498 | €991 | -€3,507 | -78.0% |
| Profit (loss) for the period | 9904 | €8,785 | €1,953 | -€6,831 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,785 | €1,953 | -€6,831 | -77.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.