DIELEMAN: 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.
DIELEMAN
Largest movements
- Receivables within one year +€238,339
up €238,339 (+40.4%), from €589,569 to €827,907
of which Trade receivables: +€224,265
- Stocks and contracts -€227,994
down €227,994 (-22.9%), from €996,499 to €768,505
- Tangible fixed assets +€111,391
up €111,391 (+17.5%), from €635,528 to €746,920
of which Furniture and vehicles: +€148,728
- Cash +€95,826
up €95,826 (+159.0%), from €60,260 to €156,086
mainly Stocks and contracts (+€227,994) and Net result for the year (+€181,922)
- Profit (loss) carried forward +€101,922
up €101,922 (+18.1%), from €561,656 to €663,578
- Trade debts +€58,402
up €58,402 (+6.7%), from €870,532 to €928,934
- Tax, wage and social debts +€52,055
up €52,055 (+89.6%), from €58,112 to €110,167
of which Taxes: +€52,782
- Debts after one year +€32,036
up €32,036 (+9.1%), from €352,756 to €384,792
- Gross operating margin +€46,779
up €46,779 (+6.3%), from €746,193 to €792,973
- Financial charges +€44,387
up €44,387 (+181.9%), from €24,397 to €68,784
- Staff costs -€22,835
down €22,835 (-5.4%), from €420,164 to €397,329
- Taxes +€12,848
up €12,848 (+55.7%), from €23,059 to €35,907
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 | €2,281,856 | €2,499,418 | +€217,562 | +9.5% |
| Fixed assets | 21/28 | €635,528 | €746,920 | +€111,391 | +17.5% |
| Tangible fixed assets | 22/27 | €635,528 | €746,920 | +€111,391 | +17.5% |
| Land and buildings | 22 | €314,487 | €286,380 | -€28,107 | -8.9% |
| Plant, machinery and equipment | 23 | €170,550 | €161,320 | -€9,230 | -5.4% |
| Furniture and vehicles | 24 | €150,492 | €299,220 | +€148,728 | +98.8% |
| Current assets | 29/58 | €1,646,328 | €1,752,498 | +€106,170 | +6.4% |
| Stocks and contracts in progress | 3 | €996,499 | €768,505 | -€227,994 | -22.9% |
| Stocks | 30/36 | €996,499 | €768,505 | -€227,994 | -22.9% |
| Amounts receivable within one year | 40/41 | €589,569 | €827,907 | +€238,339 | +40.4% |
| Trade receivables | 40 | €453,467 | €677,731 | +€224,265 | +49.5% |
| Other amounts receivable | 41 | €136,102 | €150,176 | +€14,074 | +10.3% |
| Cash at bank and in hand | 54/58 | €60,260 | €156,086 | +€95,826 | +159.0% |
| Total equity and liabilities | 10/49 | €2,281,856 | €2,499,418 | +€217,562 | +9.5% |
| Equity | 10/15 | €740,369 | €842,291 | +€101,922 | +13.8% |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Capital | 10 | €130,000 | €130,000 | = | 0.0% |
| Issued capital | 100 | €130,000 | €130,000 | = | 0.0% |
| Reserves | 13 | €48,713 | €48,713 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,000 | €13,000 | = | 0.0% |
| Legal reserve | 130 | €13,000 | €13,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €20,713 | €20,713 | = | 0.0% |
| Profit (loss) carried forward | 14 | €561,656 | €663,578 | +€101,922 | +18.1% |
| Amounts payable | 17/49 | €1,541,487 | €1,657,126 | +€115,639 | +7.5% |
| Amounts payable after more than one year | 17 | €352,756 | €384,792 | +€32,036 | +9.1% |
| Financial debts | 170/4 | €352,756 | €384,792 | +€32,036 | +9.1% |
| Amounts payable within one year | 42/48 | €1,177,364 | €1,260,190 | +€82,826 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €61,229 | €43,903 | -€17,326 | -28.3% |
| Financial debts | 43 | €87,492 | €97,186 | +€9,694 | +11.1% |
| Credit institutions | 430/8 | €87,492 | €97,186 | +€9,694 | +11.1% |
| Trade debts | 44 | €870,532 | €928,934 | +€58,402 | +6.7% |
| Suppliers | 440/4 | €870,532 | €928,934 | +€58,402 | +6.7% |
| Taxes, remuneration and social security | 45 | €58,112 | €110,167 | +€52,055 | +89.6% |
| Taxes | 450/3 | €6,454 | €59,235 | +€52,782 | +817.8% |
| Remuneration and social security | 454/9 | €51,658 | €50,932 | -€726 | -1.4% |
| Other amounts payable | 47/48 | €100,000 | €80,000 | -€20,000 | -20.0% |
| Accrued charges and deferred income | 492/3 | €11,368 | €12,145 | +€777 | +6.8% |
| Non-recurring operating income | 76A | €20,449 | €8,761 | -€11,688 | -57.2% |
| Remuneration, social security and pensions | 62 | €420,164 | €397,329 | -€22,835 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,511 | €84,145 | +€4,634 | +5.8% |
| Other operating charges | 640/8 | €18,461 | €19,887 | +€1,426 | +7.7% |
| Non-recurring operating charges | 66A | €9,609 | €4,999 | -€4,610 | -48.0% |
| Gross operating margin | 9900 | €746,193 | €792,973 | +€46,779 | +6.3% |
| Operating profit (loss) | 9901 | €218,448 | €286,613 | +€68,164 | +31.2% |
| Financial income | 75/76B | €46 | €0 | -€45 | -99.3% |
| Recurring financial income | 75 | €46 | €0 | -€45 | -99.3% |
| Financial charges | 65/66B | €24,397 | €68,784 | +€44,387 | +181.9% |
| Recurring financial charges | 65 | €24,397 | €68,784 | +€44,387 | +181.9% |
| Profit (loss) for the period before taxes | 9903 | €194,097 | €217,829 | +€23,732 | +12.2% |
| Income taxes | 67/77 | €23,059 | €35,907 | +€12,848 | +55.7% |
| Profit (loss) for the period | 9904 | €171,038 | €181,922 | +€10,884 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €171,038 | €181,922 | +€10,884 | +6.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.