DIECAPART: 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.
DIECAPART
Largest movements
- Tangible fixed assets -€85,746
down €85,746 (-4.4%), from €2.0m to €1.9m
of which Land and buildings: -€60,558
- Receivables within one year -€44,330
down €44,330 (-81.5%), from €54,405 to €10,075
of which Other amounts receivable: -€24,518
- Other debts -€57,426
down €57,426 (-3.2%), from €1.8m to €1.7m
- Reserves -€40,862
down €40,862 (-14.5%), from €281,806 to €240,944
of which Distributable reserves: -€40,862
- Debts after one year -€31,584
down €31,584 (-70.4%), from €44,864 to €13,280
- Gross operating margin -€58,316
down €58,316 (-28.4%), from €205,092 to €146,776
- Taxes -€9,798
down €9,798 (-100.0%), from €9,798 to €0
- Other operating charges -€6,338
down €6,338 (-32.1%), from €19,758 to €13,420
- Financial charges -€3,791
down €3,791 (-11.5%), from €32,990 to €29,200
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 | €2,549,404 | €2,399,031 | -€150,373 | -5.9% |
| Fixed assets | 21/28 | €2,419,836 | €2,311,171 | -€108,665 | -4.5% |
| Intangible fixed assets | 21 | €22,918 | €0 | -€22,918 | -100.0% |
| Tangible fixed assets | 22/27 | €1,956,908 | €1,871,162 | -€85,746 | -4.4% |
| Land and buildings | 22 | €1,828,687 | €1,768,129 | -€60,558 | -3.3% |
| Plant, machinery and equipment | 23 | €117,165 | €84,171 | -€32,994 | -28.2% |
| Furniture and vehicles | 24 | €11,056 | €18,863 | +€7,806 | +70.6% |
| Financial fixed assets | 28 | €440,009 | €440,009 | = | 0.0% |
| Current assets | 29/58 | €129,568 | €87,860 | -€41,708 | -32.2% |
| Amounts receivable within one year | 40/41 | €54,405 | €10,075 | -€44,330 | -81.5% |
| Trade receivables | 40 | €24,441 | €4,629 | -€19,812 | -81.1% |
| Other amounts receivable | 41 | €29,964 | €5,446 | -€24,518 | -81.8% |
| Cash at bank and in hand | 54/58 | €66,485 | €68,481 | +€1,996 | +3.0% |
| Deferred charges and accrued income | 490/1 | €8,678 | €9,304 | +€626 | +7.2% |
| Total equity and liabilities | 10/49 | €2,549,404 | €2,399,031 | -€150,373 | -5.9% |
| Equity | 10/15 | €638,006 | €597,144 | -€40,862 | -6.4% |
| Contributions | 10/11 | €356,200 | €356,200 | = | 0.0% |
| Reserves | 13 | €281,806 | €240,944 | -€40,862 | -14.5% |
| Tax-exempt reserves | 132 | €126,300 | €126,300 | = | 0.0% |
| Distributable reserves | 133 | €155,506 | €114,644 | -€40,862 | -26.3% |
| Amounts payable | 17/49 | €1,911,398 | €1,801,888 | -€109,510 | -5.7% |
| Amounts payable after more than one year | 17 | €44,864 | €13,280 | -€31,584 | -70.4% |
| Financial debts | 170/4 | €44,864 | €13,280 | -€31,584 | -70.4% |
| Amounts payable within one year | 42/48 | €1,833,979 | €1,759,735 | -€74,243 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €31,184 | €31,584 | +€401 | +1.3% |
| Trade debts | 44 | €18,569 | €2,851 | -€15,718 | -84.6% |
| Suppliers | 440/4 | €18,569 | €2,851 | -€15,718 | -84.6% |
| Taxes, remuneration and social security | 45 | €11,227 | €9,727 | -€1,500 | -13.4% |
| Taxes | 450/3 | €9,727 | €9,727 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100.0% |
| Other amounts payable | 47/48 | €1,772,999 | €1,715,572 | -€57,426 | -3.2% |
| Accrued charges and deferred income | 492/3 | €32,555 | €28,872 | -€3,683 | -11.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145,926 | €145,545 | -€381 | -0.3% |
| Other operating charges | 640/8 | €19,758 | €13,420 | -€6,338 | -32.1% |
| Gross operating margin | 9900 | €205,092 | €146,776 | -€58,316 | -28.4% |
| Operating profit (loss) | 9901 | €39,408 | -€12,188 | -€51,597 | |
| Financial income | 75/76B | €337 | €526 | +€189 | +56.1% |
| Recurring financial income | 75 | €337 | €526 | +€189 | +56.1% |
| Financial charges | 65/66B | €32,990 | €29,200 | -€3,791 | -11.5% |
| Recurring financial charges | 65 | €32,990 | €29,200 | -€3,791 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €6,755 | -€40,862 | -€47,617 | |
| Income taxes | 67/77 | €9,798 | €0 | -€9,798 | -100.0% |
| Profit (loss) for the period | 9904 | -€3,043 | -€40,862 | -€37,819 | -1242.7% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,043 | -€40,862 | -€37,819 | -1242.7% |
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 12 October 2026 via checked.be.