Dieleman: what changed
What changed
Dieleman
NACE 47.553, Retail trade
filed annual accounts (NBB)
Net result for the year
-€13,885
2025 · -€25,461+€11,576
Equity
€84,880
2025 · €98,766-€13,885
Cash
-
2025 · €0
Balance sheet total
€167,311
2025 · €206,980-€39,669
Largest movements
Assets
- Tangible fixed assets -€21,079
down €21,079 (-33.9%), from €62,262 to €41,183
of which Leasing and similar rights: -€11,060
- Receivables within one year -€18,484
down €18,484 (-13.9%), from €133,092 to €114,608
of which Other amounts receivable: -€19,351
Equity and liabilities
- Short-term financial debts +€34,592
up €34,592 (+222%), from €15,580 to €50,172
- Other debts -€31,436
down €31,436 (-100%), from €31,436 to €0
- Trade debts -€16,815
down €16,815 (-72.6%), from €23,152 to €6,337
- Profit (loss) carried forward -€13,885
down €13,885 (-54.5%), from -€25,461 to -€39,347
- Debts after one year -€12,347
down €12,347 (-57.9%), from €21,321 to €8,974
Income statement
- Gross operating margin -€36,223
down €36,223 (-74.9%), from €48,372 to €12,149
- Staff costs -€33,617
down €33,617 (-100%), from €33,617 to €0
- Other operating charges -€14,110
down €14,110 (-84.6%), from €16,674 to €2,564
- Depreciation -€2,056
down €2,056 (-8.9%), from €23,135 to €21,079
- Taxes +€1,238
up €1,238 (+1,566%), from €79 to €1,317
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€25,461
Gross operating margin
-€36,223
Staff costs
+€33,617
Depreciation
+€2,056
Other operating charges
+€14,110
Financial income
-€170
Financial charges
-€576
Taxes
-€1,238
Result 2026
-€13,885
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€20,484
Investment
€0
Financing
+€20,484
Cash 2025
€0
From operations (derived)
-€20,484
Net result for the year
-€13,885
Depreciation
+€21,079
Receivables within one year
+€18,484
Deferred charges and accrued income
+€106
Trade debts
-€16,815
Tax, wage and social debts
+€1,984
Other debts
-€31,436
Financing
+€20,484
Debts after one year
-€12,347
Current portion of long-term debt
-€1,761
Short-term financial debts
+€34,592
Cash 2026
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €206,980 | €167,311 | -€39,669 | -19.2% |
| Fixed assets | 21/28 | €62,262 | €41,183 | -€21,079 | -33.9% |
| Tangible fixed assets | 22/27 | €62,262 | €41,183 | -€21,079 | -33.9% |
| Plant, machinery and equipment | 23 | €11,364 | €7,574 | -€3,790 | -33.4% |
| Furniture and vehicles | 24 | €26,060 | €19,831 | -€6,229 | -23.9% |
| Leasing and similar rights | 25 | €24,838 | €13,778 | -€11,060 | -44.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €144,718 | €126,128 | -€18,590 | -12.8% |
| Stocks and contracts in progress | 3 | €10,272 | €10,272 | = | 0.0% |
| Stocks | 30/36 | €10,272 | €10,272 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €133,092 | €114,608 | -€18,484 | -13.9% |
| Trade receivables | 40 | €29,856 | €30,723 | +€867 | +2.9% |
| Other amounts receivable | 41 | €103,236 | €83,885 | -€19,351 | -18.7% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €1,355 | €1,249 | -€106 | -7.8% |
| Total equity and liabilities | 10/49 | €206,980 | €167,311 | -€39,669 | -19.2% |
| Equity | 10/15 | €98,766 | €84,880 | -€13,885 | -14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,627 | €105,627 | = | 0.0% |
| Distributable reserves | 133 | €105,627 | €105,627 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,461 | -€39,347 | -€13,885 | -54.5% |
| Amounts payable | 17/49 | €108,214 | €82,431 | -€25,783 | -23.8% |
| Amounts payable after more than one year | 17 | €21,321 | €8,974 | -€12,347 | -57.9% |
| Financial debts | 170/4 | €21,321 | €8,974 | -€12,347 | -57.9% |
| Amounts payable within one year | 42/48 | €86,893 | €73,456 | -€13,436 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €14,109 | €12,347 | -€1,761 | -12.5% |
| Financial debts | 43 | €15,580 | €50,172 | +€34,592 | +222% |
| Credit institutions | 430/8 | €15,580 | €50,172 | +€34,592 | +222% |
| Trade debts | 44 | €23,152 | €6,337 | -€16,815 | -72.6% |
| Suppliers | 440/4 | €23,152 | €6,337 | -€16,815 | -72.6% |
| Taxes, remuneration and social security | 45 | €2,616 | €4,600 | +€1,984 | +75.9% |
| Taxes | 450/3 | €2,616 | €4,600 | +€1,984 | +75.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €31,436 | €0 | -€31,436 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €33,617 | €0 | -€33,617 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,135 | €21,079 | -€2,056 | -8.9% |
| Other operating charges | 640/8 | €16,674 | €2,564 | -€14,110 | -84.6% |
| Gross operating margin | 9900 | €48,372 | €12,149 | -€36,223 | -74.9% |
| Operating profit (loss) | 9901 | -€25,054 | -€11,494 | +€13,560 | +54.1% |
| Financial income | 75/76B | €4,412 | €4,243 | -€170 | -3.8% |
| Recurring financial income | 75 | €4,412 | €4,243 | -€170 | -3.8% |
| Financial charges | 65/66B | €4,741 | €5,317 | +€576 | +12.1% |
| Recurring financial charges | 65 | €4,741 | €5,317 | +€576 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | -€25,382 | -€12,568 | +€12,814 | +50.5% |
| Income taxes | 67/77 | €79 | €1,317 | +€1,238 | +1,566% |
| Profit (loss) for the period | 9904 | -€25,461 | -€13,885 | +€11,576 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,461 | -€13,885 | +€11,576 | +45.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.