DIELEMAN: what changed
DIELEMAN
Largest movements
- Tangible fixed assets -€22,155
down €22,155 (-35.2%), from €62,985 to €40,830
of which Furniture and vehicles: -€12,154
- Cash +€21,813
up €21,813 (+557%), from €3,915 to €25,728
mainly Depreciation (+€22,155) and Net result for the year (+€12,793)
- Deferred charges and accrued income +€5,994
up €5,994 (+140%), from €4,276 to €10,270
- Receivables within one year -€3,023
down €3,023 (-5.5%), from €55,363 to €52,340
of which Trade receivables: -€3,310
- Profit (loss) carried forward +€12,793
up €12,793 (+13.0%), from -€98,160 to -€85,367
- Other debts -€10,916
down €10,916 (-51.6%), from €21,161 to €10,245
- Trade debts +€5,954
up €5,954 (+147%), from €4,050 to €10,005
- Current portion of long-term debt -€3,534
down €3,534 (-66.3%), from €5,327 to €1,793
- Debts after one year -€1,793
down €1,793 (-100%), from €1,793 to €0
- Gross operating margin +€14,259
up €14,259 (+49.2%), from €29,000 to €43,259
- Other operating charges +€2,417
up €2,417 (+66.5%), from €3,636 to €6,053
- Depreciation -€2,276
down €2,276 (-9.3%), from €24,431 to €22,155
- Financial charges +€1,170
up €1,170 (+510%), from €229 to €1,399
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €131,318 | €134,027 | +€2,709 | +2.1% |
| Fixed assets | 21/28 | €67,764 | €45,690 | -€22,075 | -32.6% |
| Tangible fixed assets | 22/27 | €62,985 | €40,830 | -€22,155 | -35.2% |
| Plant, machinery and equipment | 23 | €14,051 | €8,621 | -€5,431 | -38.6% |
| Furniture and vehicles | 24 | €37,992 | €25,837 | -€12,154 | -32.0% |
| Leasing and similar rights | 25 | €10,942 | €6,372 | -€4,570 | -41.8% |
| Financial fixed assets | 28 | €4,779 | €4,859 | +€80 | +1.7% |
| Current assets | 29/58 | €63,554 | €88,337 | +€24,784 | +39.0% |
| Amounts receivable within one year | 40/41 | €55,363 | €52,340 | -€3,023 | -5.5% |
| Trade receivables | 40 | €52,427 | €49,116 | -€3,310 | -6.3% |
| Other amounts receivable | 41 | €2,936 | €3,223 | +€287 | +9.8% |
| Cash at bank and in hand | 54/58 | €3,915 | €25,728 | +€21,813 | +557% |
| Deferred charges and accrued income | 490/1 | €4,276 | €10,270 | +€5,994 | +140% |
| Total equity and liabilities | 10/49 | €131,318 | €134,027 | +€2,709 | +2.1% |
| Equity | 10/15 | €98,987 | €111,780 | +€12,793 | +12.9% |
| Contributions | 10/11 | €190,947 | €190,947 | = | 0.0% |
| Capital | 10 | €190,947 | €190,947 | = | 0.0% |
| Issued capital | 100 | €190,947 | €190,947 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,160 | -€85,367 | +€12,793 | +13.0% |
| Amounts payable | 17/49 | €32,331 | €22,247 | -€10,084 | -31.2% |
| Amounts payable after more than one year | 17 | €1,793 | €0 | -€1,793 | -100% |
| Financial debts | 170/4 | €1,793 | €0 | -€1,793 | -100% |
| Amounts payable within one year | 42/48 | €30,538 | €22,247 | -€8,291 | -27.1% |
| Current portion of amounts payable after more than one year | 42 | €5,327 | €1,793 | -€3,534 | -66.3% |
| Trade debts | 44 | €4,050 | €10,005 | +€5,954 | +147% |
| Suppliers | 440/4 | €4,050 | €10,005 | +€5,954 | +147% |
| Taxes, remuneration and social security | 45 | €0 | €205 | +€205 | |
| Taxes | 450/3 | €0 | €205 | +€205 | |
| Other amounts payable | 47/48 | €21,161 | €10,245 | -€10,916 | -51.6% |
| Remuneration, social security and pensions | 62 | €526 | €726 | +€200 | +38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,431 | €22,155 | -€2,276 | -9.3% |
| Other operating charges | 640/8 | €3,636 | €6,053 | +€2,417 | +66.5% |
| Gross operating margin | 9900 | €29,000 | €43,259 | +€14,259 | +49.2% |
| Operating profit (loss) | 9901 | €408 | €14,325 | +€13,918 | +3,414% |
| Financial income | 75/76B | €0 | €26 | +€26 | +32,863% |
| Recurring financial income | 75 | €0 | €26 | +€26 | +32,863% |
| Financial charges | 65/66B | €229 | €1,399 | +€1,170 | +510% |
| Recurring financial charges | 65 | €229 | €1,399 | +€1,170 | +510% |
| Profit (loss) for the period before taxes | 9903 | €178 | €12,953 | +€12,774 | +7,158% |
| Income taxes | 67/77 | €126 | €160 | +€34 | +27.0% |
| Profit (loss) for the period | 9904 | €53 | €12,793 | +€12,740 | +24,102% |
| Profit (loss) for the period to be appropriated | 9905 | €53 | €12,793 | +€12,740 | +24,102% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.