DIEDERT DEBUSSCHER: 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.
DIEDERT DEBUSSCHER
Largest movements
- Cash +€27,592
up €27,592 (+19.3%), from €142,756 to €170,348
mainly Other debts (+€71,469) and Net result for the year (+€21,519)
- Receivables within one year -€6,876
down €6,876 (-39.5%), from €17,401 to €10,525
of which Trade receivables: -€8,645
- Tangible fixed assets +€6,147
up €6,147 (+19.9%), from €30,819 to €36,966
of which Other tangible fixed assets: +€6,405
- Other debts +€71,469
up €71,469 (+11,410%), from €626 to €72,095
- Reserves -€49,825
down €49,825 (-20.5%), from €242,790 to €192,965
- Tax, wage and social debts +€4,124
up €4,124 (+173%), from €2,387 to €6,511
- Gross operating margin -€15,059
down €15,059 (-32.8%), from €45,912 to €30,853
- Taxes -€3,572
down €3,572 (-29.0%), from €12,308 to €8,735
- Financial income +€1,789
up €1,789 (+1,723%), from €104 to €1,892
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 | €265,226 | €292,846 | +€27,620 | +10.4% |
| Fixed assets | 21/28 | €30,819 | €36,966 | +€6,147 | +19.9% |
| Tangible fixed assets | 22/27 | €30,819 | €36,966 | +€6,147 | +19.9% |
| Leasing and similar rights | 25 | €1,019 | €761 | -€258 | -25.3% |
| Other tangible fixed assets | 26 | €29,799 | €36,204 | +€6,405 | +21.5% |
| Current assets | 29/58 | €234,407 | €255,880 | +€21,473 | +9.2% |
| Amounts receivable within one year | 40/41 | €17,401 | €10,525 | -€6,876 | -39.5% |
| Trade receivables | 40 | €17,401 | €8,756 | -€8,645 | -49.7% |
| Other amounts receivable | 41 | - | €1,769 | +€1,769 | |
| Current investments | 50/53 | €74,250 | €74,250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €142,756 | €170,348 | +€27,592 | +19.3% |
| Deferred charges and accrued income | 490/1 | - | €757 | +€757 | |
| Total equity and liabilities | 10/49 | €265,226 | €292,846 | +€27,620 | +10.4% |
| Equity | 10/15 | €261,390 | €211,565 | -€49,825 | -19.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €242,790 | €192,965 | -€49,825 | -20.5% |
| Distributable reserves | 133 | €242,790 | €192,965 | -€49,825 | -20.5% |
| Amounts payable | 17/49 | €3,836 | €81,281 | +€77,445 | +2,019% |
| Amounts payable within one year | 42/48 | €3,836 | €81,281 | +€77,445 | +2,019% |
| Trade debts | 44 | €823 | €2,675 | +€1,852 | +225% |
| Suppliers | 440/4 | €823 | €2,675 | +€1,852 | +225% |
| Taxes, remuneration and social security | 45 | €2,387 | €6,511 | +€4,124 | +173% |
| Taxes | 450/3 | €2,387 | €6,511 | +€4,124 | +173% |
| Other amounts payable | 47/48 | €626 | €72,095 | +€71,469 | +11,410% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,232 | €1,398 | +€166 | +13.5% |
| Other operating charges | 640/8 | €1,052 | €962 | -€90 | -8.6% |
| Gross operating margin | 9900 | €45,912 | €30,853 | -€15,059 | -32.8% |
| Operating profit (loss) | 9901 | €43,629 | €28,494 | -€15,135 | -34.7% |
| Financial income | 75/76B | €104 | €1,892 | +€1,789 | +1,723% |
| Recurring financial income | 75 | €104 | €1,892 | +€1,789 | +1,723% |
| Financial charges | 65/66B | €188 | €131 | -€57 | -30.2% |
| Recurring financial charges | 65 | €188 | €131 | -€57 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €43,544 | €30,255 | -€13,290 | -30.5% |
| Income taxes | 67/77 | €12,308 | €8,735 | -€3,572 | -29.0% |
| Profit (loss) for the period | 9904 | €31,237 | €21,519 | -€9,718 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,237 | €21,519 | -€9,718 | -31.1% |
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 19 October 2026 via checked.be.