DIELAT: 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.
DIELAT
Largest movements
- Tangible fixed assets -€33,283
down €33,283 (-5.0%), from €662,475 to €629,193
of which Land and buildings: -€32,375
- Debts after one year -€22,740
down €22,740 (-7.4%), from €309,204 to €286,464
of which Financial debts: -€22,740
- Profit (loss) carried forward -€13,999
down €13,999 (-33.3%), from -€42,070 to -€56,069
- Other debts +€9,791
up €9,791 (+22.6%), from €43,318 to €53,109
- Reserves -€8,516
down €8,516 (-3.0%), from €280,453 to €271,937
of which Tax-exempt reserves: -€8,516
- Gross operating margin +€32,255
up €32,255, from -€7,523 to €24,732
- Other operating charges +€3,339
up €3,339 (+121%), from €2,764 to €6,103
- Depreciation +€1,043
up €1,043 (+3.1%), from €33,239 to €34,283
- Financial charges -€482
down €482 (-5.3%), from €9,160 to €8,679
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 | €670,114 | €631,938 | -€38,176 | -5.7% |
| Fixed assets | 21/28 | €662,475 | €629,193 | -€33,283 | -5.0% |
| Tangible fixed assets | 22/27 | €662,475 | €629,193 | -€33,283 | -5.0% |
| Land and buildings | 22 | €657,717 | €625,342 | -€32,375 | -4.9% |
| Furniture and vehicles | 24 | €4,758 | €3,851 | -€908 | -19.1% |
| Current assets | 29/58 | €7,639 | €2,746 | -€4,893 | -64.1% |
| Amounts receivable within one year | 40/41 | €71 | €995 | +€924 | +1,301% |
| Trade receivables | 40 | €0 | €938 | +€938 | |
| Other amounts receivable | 41 | €71 | €57 | -€14 | -19.2% |
| Cash at bank and in hand | 54/58 | €6,477 | €717 | -€5,760 | -88.9% |
| Deferred charges and accrued income | 490/1 | €1,090 | €1,034 | -€57 | -5.2% |
| Total equity and liabilities | 10/49 | €670,114 | €631,938 | -€38,176 | -5.7% |
| Equity | 10/15 | €256,983 | €234,468 | -€22,515 | -8.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €280,453 | €271,937 | -€8,516 | -3.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €132,538 | €124,022 | -€8,516 | -6.4% |
| Distributable reserves | 133 | €146,915 | €146,915 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,070 | -€56,069 | -€13,999 | -33.3% |
| Provisions and deferred taxes | 16 | €33,042 | €30,913 | -€2,129 | -6.4% |
| Deferred taxes | 168 | €33,042 | €30,913 | -€2,129 | -6.4% |
| Amounts payable | 17/49 | €380,089 | €366,558 | -€13,532 | -3.6% |
| Amounts payable after more than one year | 17 | €309,204 | €286,464 | -€22,740 | -7.4% |
| Financial debts | 170/4 | €308,260 | €285,519 | -€22,740 | -7.4% |
| Other amounts payable | 178/9 | €945 | €945 | = | 0.0% |
| Amounts payable within one year | 42/48 | €70,885 | €79,481 | +€8,596 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €22,200 | €22,740 | +€540 | +2.4% |
| Trade debts | 44 | €2,991 | €2,282 | -€709 | -23.7% |
| Suppliers | 440/4 | €2,991 | €2,282 | -€709 | -23.7% |
| Advances received on contracts in progress | 46 | €1,190 | €0 | -€1,190 | -100% |
| Taxes, remuneration and social security | 45 | €1,186 | €1,349 | +€163 | +13.8% |
| Taxes | 450/3 | €1,186 | €1,349 | +€163 | +13.8% |
| Other amounts payable | 47/48 | €43,318 | €53,109 | +€9,791 | +22.6% |
| Accrued charges and deferred income | 492/3 | €0 | €613 | +€613 | |
| Remuneration, social security and pensions | 62 | - | €184 | +€184 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,239 | €34,283 | +€1,043 | +3.1% |
| Other operating charges | 640/8 | €2,764 | €6,103 | +€3,339 | +121% |
| Gross operating margin | 9900 | -€7,523 | €24,732 | +€32,255 | |
| Operating profit (loss) | 9901 | -€43,526 | -€15,838 | +€27,688 | +63.6% |
| Financial income | 75/76B | €104 | €4 | -€100 | -96.0% |
| Recurring financial income | 75 | €104 | €4 | -€100 | -96.0% |
| Financial charges | 65/66B | €9,160 | €8,679 | -€482 | -5.3% |
| Recurring financial charges | 65 | €9,160 | €8,679 | -€482 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | -€52,583 | -€24,513 | +€28,070 | +53.4% |
| Transfer from deferred taxes | 780 | €2,129 | €2,129 | = | 0.0% |
| Income taxes | 67/77 | €132 | €131 | -€1 | -0.5% |
| Profit (loss) for the period | 9904 | -€50,586 | -€22,515 | +€28,071 | +55.5% |
| Transfer from tax-exempt reserves | 789 | €8,516 | €8,516 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,070 | -€13,999 | +€28,071 | +66.7% |
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 17 October 2026 via checked.be.