DIELEMAN GROEP: 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.
DIELEMAN GROEP
Largest movements
- Receivables within one year -€19,800
down €19,800 (-19.5%), from €101,727 to €81,927
- Reserves +€59,496
up €59,496 (+14.3%), from €415,080 to €474,576
- Other debts -€54,929
down €54,929 (-17.6%), from €311,583 to €256,654
- Trade debts -€29,718
down €29,718 (-81.2%), from €36,615 to €6,897
- Gross operating margin -€30,960
down €30,960 (-20.8%), from €148,795 to €117,835
- Taxes -€18,865
down €18,865 (-45.3%), from €41,627 to €22,761
- Financial charges -€5,493
down €5,493 (-28.1%), from €19,541 to €14,048
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 | €1,577,902 | €1,559,970 | -€17,932 | -1.1% |
| Fixed assets | 21/28 | €1,469,000 | €1,469,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,469,000 | €1,469,000 | = | 0.0% |
| Current assets | 29/58 | €108,902 | €90,970 | -€17,932 | -16.5% |
| Amounts receivable within one year | 40/41 | €101,727 | €81,927 | -€19,800 | -19.5% |
| Trade receivables | 40 | €101,727 | €81,927 | -€19,800 | -19.5% |
| Cash at bank and in hand | 54/58 | €7,175 | €9,043 | +€1,868 | +26.0% |
| Total equity and liabilities | 10/49 | €1,577,902 | €1,559,970 | -€17,932 | -1.1% |
| Equity | 10/15 | €1,181,416 | €1,240,911 | +€59,496 | +5.0% |
| Contributions | 10/11 | €766,000 | €766,000 | = | 0.0% |
| Reserves | 13 | €415,080 | €474,576 | +€59,496 | +14.3% |
| Distributable reserves | 133 | €415,080 | €474,576 | +€59,496 | +14.3% |
| Profit (loss) carried forward | 14 | €336 | €336 | = | 0.0% |
| Amounts payable | 17/49 | €396,486 | €319,058 | -€77,428 | -19.5% |
| Amounts payable within one year | 42/48 | €377,159 | €305,616 | -€71,543 | -19.0% |
| Trade debts | 44 | €36,615 | €6,897 | -€29,718 | -81.2% |
| Suppliers | 440/4 | €36,615 | €6,897 | -€29,718 | -81.2% |
| Taxes, remuneration and social security | 45 | €28,961 | €42,065 | +€13,105 | +45.3% |
| Taxes | 450/3 | €28,961 | €42,065 | +€13,105 | +45.3% |
| Other amounts payable | 47/48 | €311,583 | €256,654 | -€54,929 | -17.6% |
| Accrued charges and deferred income | 492/3 | €19,328 | €13,443 | -€5,885 | -30.4% |
| Other operating charges | 640/8 | €1,349 | €1,530 | +€181 | +13.4% |
| Gross operating margin | 9900 | €148,795 | €117,835 | -€30,960 | -20.8% |
| Operating profit (loss) | 9901 | €147,446 | €116,305 | -€31,141 | -21.1% |
| Financial charges | 65/66B | €19,541 | €14,048 | -€5,493 | -28.1% |
| Recurring financial charges | 65 | €19,541 | €14,048 | -€5,493 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €127,905 | €102,257 | -€25,648 | -20.1% |
| Income taxes | 67/77 | €41,627 | €22,761 | -€18,865 | -45.3% |
| Profit (loss) for the period | 9904 | €86,278 | €79,496 | -€6,783 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €86,278 | €79,496 | -€6,783 | -7.9% |
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 16 October 2026 via checked.be.