Diëlectricum: 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.
Diëlectricum
Largest movements
- Receivables within one year -€40,096
down €40,096 (-40.6%), from €98,660 to €58,564
of which Trade receivables: -€45,855
- Stocks and contracts +€38,498
new in 2025: €38,498
- Tangible fixed assets -€9,542
down €9,542 (-5.2%), from €182,053 to €172,511
of which Land and buildings: -€8,802
- Cash +€4,855
up €4,855 (+122%), from €3,982 to €8,837
mainly Receivables within one year (+€40,096) and Net result for the year (+€29,253)
- Reserves +€18,347
up €18,347 (+15.1%), from €121,542 to €139,890
- Tax, wage and social debts -€13,939
down €13,939 (-85.5%), from €16,307 to €2,368
- Debts after one year -€13,222
down €13,222 (-11.2%), from €118,208 to €104,985
- Other debts +€11,343
up €11,343 (+203%), from €5,586 to €16,930
- Accrued charges and deferred income -€5,727
down €5,727 (-44.6%), from €12,831 to €7,104
- Gross operating margin -€3,631
down €3,631 (-5.5%), from €65,833 to €62,202
- Taxes -€1,603
down €1,603 (-10.5%), from €15,254 to €13,651
- Financial charges +€1,051
up €1,051 (+21.0%), from €5,011 to €6,062
- Depreciation -€1,020
down €1,020 (-8.3%), from €12,262 to €11,242
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 | €302,048 | €294,327 | -€7,721 | -2.6% |
| Fixed assets | 21/28 | €195,689 | €184,447 | -€11,242 | -5.7% |
| Intangible fixed assets | 21 | €13,386 | €11,686 | -€1,700 | -12.7% |
| Tangible fixed assets | 22/27 | €182,053 | €172,511 | -€9,542 | -5.2% |
| Land and buildings | 22 | €181,313 | €172,511 | -€8,802 | -4.9% |
| Furniture and vehicles | 24 | €741 | €0 | -€741 | -100% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €106,359 | €109,880 | +€3,521 | +3.3% |
| Stocks and contracts in progress | 3 | - | €38,498 | +€38,498 | |
| Stocks | 30/36 | - | €38,498 | +€38,498 | |
| Amounts receivable within one year | 40/41 | €98,660 | €58,564 | -€40,096 | -40.6% |
| Trade receivables | 40 | €98,660 | €52,805 | -€45,855 | -46.5% |
| Other amounts receivable | 41 | - | €5,760 | +€5,760 | |
| Cash at bank and in hand | 54/58 | €3,982 | €8,837 | +€4,855 | +122% |
| Deferred charges and accrued income | 490/1 | €3,717 | €3,981 | +€264 | +7.1% |
| Total equity and liabilities | 10/49 | €302,048 | €294,327 | -€7,721 | -2.6% |
| Equity | 10/15 | €129,597 | €147,945 | +€18,347 | +14.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €121,542 | €139,890 | +€18,347 | +15.1% |
| Distributable reserves | 133 | €121,542 | €139,890 | +€18,347 | +15.1% |
| Profit (loss) carried forward | 14 | €1,855 | €1,855 | = | 0.0% |
| Amounts payable | 17/49 | €172,451 | €146,382 | -€26,068 | -15.1% |
| Amounts payable after more than one year | 17 | €118,208 | €104,985 | -€13,222 | -11.2% |
| Financial debts | 170/4 | €118,208 | €104,985 | -€13,222 | -11.2% |
| Amounts payable within one year | 42/48 | €41,412 | €34,294 | -€7,119 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €12,975 | €13,222 | +€247 | +1.9% |
| Trade debts | 44 | €6,544 | €1,774 | -€4,770 | -72.9% |
| Suppliers | 440/4 | €6,544 | €1,774 | -€4,770 | -72.9% |
| Taxes, remuneration and social security | 45 | €16,307 | €2,368 | -€13,939 | -85.5% |
| Taxes | 450/3 | €16,307 | €2,368 | -€13,939 | -85.5% |
| Other amounts payable | 47/48 | €5,586 | €16,930 | +€11,343 | +203% |
| Accrued charges and deferred income | 492/3 | €12,831 | €7,104 | -€5,727 | -44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,262 | €11,242 | -€1,020 | -8.3% |
| Other operating charges | 640/8 | €1,913 | €1,998 | +€85 | +4.4% |
| Gross operating margin | 9900 | €65,833 | €62,202 | -€3,631 | -5.5% |
| Operating profit (loss) | 9901 | €51,658 | €48,962 | -€2,696 | -5.2% |
| Financial income | 75/76B | €10 | €4 | -€6 | -64.6% |
| Recurring financial income | 75 | €10 | €4 | -€6 | -64.6% |
| Financial charges | 65/66B | €5,011 | €6,062 | +€1,051 | +21.0% |
| Recurring financial charges | 65 | €5,011 | €6,062 | +€1,051 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €46,657 | €42,904 | -€3,753 | -8.0% |
| Income taxes | 67/77 | €15,254 | €13,651 | -€1,603 | -10.5% |
| Profit (loss) for the period | 9904 | €31,403 | €29,253 | -€2,150 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,403 | €29,253 | -€2,150 | -6.8% |
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 13 October 2026 via checked.be.