DIEDMAR: 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.
What changed
DIEDMAR
NACE 01.410, Raising of dairy cattle
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€226,784
2024 · €217,289+€9,494
Equity
€2.4m
2024 · €2.2m+€226,784
Cash
€13,117
2024 · €1,918+€11,198
Balance sheet total
€4.2m
2024 · €3.9m+€284,990
Largest movements
Assets
- Receivables within one year +€152,756
up €152,756 (+7.3%), from €2.1m to €2.2m
of which Other amounts receivable: +€221,644
- Stocks and contracts +€148,039
up €148,039 (+76.1%), from €194,480 to €342,519
Equity and liabilities
- Profit (loss) carried forward +€226,784
up €226,784 (+50.5%), from -€448,643 to -€221,859
- Other debts +€199,391
up €199,391 (+25.8%), from €771,944 to €971,335
- Debts after one year -€47,029
down €47,029 (-45.8%), from €102,665 to €55,636
Income statement
- Write-downs -€300,000
new in 2025: -€300,000
- Gross operating margin -€148,365
down €148,365 (-40.5%), from €366,431 to €218,066
- Taxes +€135,688
up €135,688 (+82852.9%), from €164 to €135,852
- Purchases and services -€106,128
down €106,128 (-48.9%), from €217,214 to €111,086
- Turnover +€102,808
up €102,808 (+45.4%), from €226,344 to €329,151
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.
Result 2024
€217,289
Gross operating margin
-€148,365
Staff costs
-€35,386
Depreciation
+€33,956
Write-downs
+€300,000
Other operating charges
-€10,524
Financial income
+€282
Financial charges
+€5,221
Taxes
-€135,688
Result 2025
€226,784
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.
From operations
+€54,363
Investment
+€15,100
Financing
-€58,265
Cash 2024
€1,918
From operations (derived)
+€54,363
Net result for the year
+€226,784
Depreciation
+€11,903
Stocks and contracts
-€148,039
Receivables within one year
-€152,756
Trade debts
-€41,485
Tax, wage and social debts
-€41,435
Other debts
+€199,391
Investment (derived)
+€15,100
Investment in fixed assets (net)
+€15,100
Financing
-€58,265
Debts after one year
-€47,029
Current portion of long-term debt
-€6,918
Short-term financial debts
-€4,317
Cash 2025
€13,117
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,924,994 | €4,209,984 | +€284,990 | +7.3% |
| Fixed assets | 21/28 | €1,638,046 | €1,611,043 | -€27,003 | -1.6% |
| Tangible fixed assets | 22/27 | €1,638,046 | €1,611,043 | -€27,003 | -1.6% |
| Land and buildings | 22 | €1,638,046 | €1,611,043 | -€27,003 | -1.6% |
| Current assets | 29/58 | €2,286,947 | €2,598,941 | +€311,993 | +13.6% |
| Stocks and contracts in progress | 3 | €194,480 | €342,519 | +€148,039 | +76.1% |
| Stocks | 30/36 | €194,480 | €342,519 | +€148,039 | +76.1% |
| Amounts receivable within one year | 40/41 | €2,088,003 | €2,240,759 | +€152,756 | +7.3% |
| Trade receivables | 40 | €776,184 | €707,296 | -€68,888 | -8.9% |
| Other amounts receivable | 41 | €1,311,819 | €1,533,463 | +€221,644 | +16.9% |
| Current investments | 50/53 | €2,546 | €2,546 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,918 | €13,117 | +€11,198 | +583.7% |
| Total equity and liabilities | 10/49 | €3,924,994 | €4,209,984 | +€284,990 | +7.3% |
| Equity | 10/15 | €2,177,378 | €2,404,162 | +€226,784 | +10.4% |
| Contributions | 10/11 | €572,634 | €572,634 | = | 0.0% |
| Capital | 10 | €572,634 | €572,634 | = | 0.0% |
| Issued capital | 100 | €572,634 | €572,634 | = | 0.0% |
| Reserves | 13 | €2,053,387 | €2,053,387 | = | 0.0% |
| Non-distributable reserves | 130/1 | €57,263 | €57,263 | = | 0.0% |
| Legal reserve | 130 | €57,263 | €57,263 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,210,165 | €1,210,165 | = | 0.0% |
| Distributable reserves | 133 | €785,959 | €785,959 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€448,643 | -€221,859 | +€226,784 | +50.5% |
| Provisions and deferred taxes | 16 | €403,388 | €403,388 | = | 0.0% |
| Deferred taxes | 168 | €403,388 | €403,388 | = | 0.0% |
| Amounts payable | 17/49 | €1,344,227 | €1,402,434 | +€58,207 | +4.3% |
| Amounts payable after more than one year | 17 | €102,665 | €55,636 | -€47,029 | -45.8% |
| Financial debts | 170/4 | €102,665 | €55,636 | -€47,029 | -45.8% |
| Amounts payable within one year | 42/48 | €1,240,788 | €1,346,023 | +€105,236 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €22,814 | €15,896 | -€6,918 | -30.3% |
| Financial debts | 43 | €4,317 | - | -€4,317 | |
| Credit institutions | 430/8 | €4,317 | - | -€4,317 | |
| Trade debts | 44 | €391,467 | €349,982 | -€41,485 | -10.6% |
| Suppliers | 440/4 | €391,467 | €349,982 | -€41,485 | -10.6% |
| Taxes, remuneration and social security | 45 | €50,245 | €8,811 | -€41,435 | -82.5% |
| Taxes | 450/3 | €5,702 | €1,067 | -€4,635 | -81.3% |
| Remuneration and social security | 454/9 | €44,544 | €7,744 | -€36,800 | -82.6% |
| Other amounts payable | 47/48 | €771,944 | €971,335 | +€199,391 | +25.8% |
| Accrued charges and deferred income | 492/3 | €774 | €774 | = | 0.0% |
| Turnover | 70 | €226,344 | €329,151 | +€102,808 | +45.4% |
| Non-recurring operating income | 76A | €357,300 | - | -€357,300 | |
| Goods, raw materials, services and sundry goods | 60/61 | €217,214 | €111,086 | -€106,128 | -48.9% |
| Remuneration, social security and pensions | 62 | €64,048 | €99,434 | +€35,386 | +55.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,859 | €11,903 | -€33,956 | -74.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€300,000 | -€300,000 | |
| Other operating charges | 640/8 | €32,083 | €42,608 | +€10,524 | +32.8% |
| Gross operating margin | 9900 | €366,431 | €218,066 | -€148,365 | -40.5% |
| Operating profit (loss) | 9901 | €224,441 | €364,121 | +€139,680 | +62.2% |
| Financial income | 75/76B | €101 | €383 | +€282 | +278.6% |
| Recurring financial income | 75 | €101 | €383 | +€282 | +278.6% |
| Financial charges | 65/66B | €7,089 | €1,868 | -€5,221 | -73.6% |
| Recurring financial charges | 65 | €7,089 | €1,868 | -€5,221 | -73.6% |
| Profit (loss) for the period before taxes | 9903 | €217,453 | €362,636 | +€145,183 | +66.8% |
| Income taxes | 67/77 | €164 | €135,852 | +€135,688 | +82852.9% |
| Profit (loss) for the period | 9904 | €217,289 | €226,784 | +€9,494 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €217,289 | €226,784 | +€9,494 | +4.4% |
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 30 September 2026 via checked.be.