Dielis: 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.
What changed
Dielis
NACE 01.130, Growing of vegetables, melons, roots and tubers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€587,478
2024 · €1.1m-€532,675
Equity
€5.8m
2024 · €5.3m+€560,399
Cash
€1.8m
2024 · €973,215+€861,954
Balance sheet total
€10.4m
2024 · €8.3m+€2.2m
Largest movements
Assets
- Tangible fixed assets +€948,081
up €948,081 (+24.1%), from €3.9m to €4.9m
of which Assets under construction and advance payments: +€1.4m
- Cash +€861,954
up €861,954 (+88.6%), from €973,215 to €1.8m
mainly Trade debts (+€817,604) and Debts after one year (+€646,000)
- Current investments +€172,839
up €172,839 (+16.4%), from €1.1m to €1.2m
- Receivables within one year +€136,002
up €136,002 (+7.4%), from €1.8m to €2.0m
of which Trade receivables: +€160,201
Equity and liabilities
- Trade debts +€817,604
up €817,604 (+42.3%), from €1.9m to €2.7m
- Debts after one year +€646,000
up €646,000 (+104.9%), from €616,000 to €1.3m
- Profit (loss) carried forward +€587,478
up €587,478 (+15.2%), from €3.9m to €4.4m
- Current portion of long-term debt +€188,150
up €188,150 (+113.4%), from €165,850 to €354,000
Income statement
- Turnover -€558,767
down €558,767 (-3.5%), from €15.9m to €15.4m
- Goods and materials -€414,697
down €414,697 (-3.6%), from €11.4m to €11.0m
of which Purchases: -€391,375
- Services and other goods +€317,291
up €317,291 (+44.6%), from €712,205 to €1.0m
- Staff costs +€210,295
up €210,295 (+11.4%), from €1.9m to €2.1m
- Taxes -€187,397
down €187,397 (-49.5%), from €378,789 to €191,392
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.
Result 2024
€1.1m
Turnover
-€558,767
Other operating income
-€102,856
Goods and materials
+€414,697
Services and other goods
-€317,291
Staff costs
-€210,295
Depreciation
+€1,843
Other operating charges
+€2,134
Other operating items
+€8,973
Financial income
+€28,514
Financial charges
+€12,976
Taxes
+€187,397
Result 2025
€587,478
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.
From operations
+€1.8m
Investment
-€1.8m
Financing
+€807,071
Cash 2024
€973,215
From operations (derived)
+€1.8m
Net result for the year
+€587,478
Depreciation
+€645,405
Stocks and contracts
-€14,314
Receivables within one year
-€136,002
Deferred charges and accrued income
-€28,943
Smaller working-capital items
-€1,157
Trade debts
+€817,604
Tax, wage and social debts
+€44,335
Other debts
-€93,200
Investment (derived)
-€1.8m
Investment in fixed assets (net)
-€1.6m
Current investments
-€172,839
Financing
+€807,071
Debts after one year
+€646,000
Current portion of long-term debt
+€188,150
Contributions, distributions and other
-€27,079
Cash 2025
€1.8m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,250,180 | €10,412,312 | +€2.2m | +26.2% |
| Fixed assets | 21/28 | €4,009,791 | €4,957,872 | +€948,081 | +23.6% |
| Tangible fixed assets | 22/27 | €3,936,166 | €4,884,247 | +€948,081 | +24.1% |
| Land and buildings | 22 | €1,105,675 | €1,034,114 | -€71,561 | -6.5% |
| Plant, machinery and equipment | 23 | €2,136,588 | €1,726,928 | -€409,660 | -19.2% |
| Furniture and vehicles | 24 | €30,099 | €60,303 | +€30,204 | +100.4% |
| Assets under construction and advance payments | 27 | €663,805 | €2,062,902 | +€1.4m | +210.8% |
| Financial fixed assets | 28 | €73,625 | €73,625 | = | 0.0% |
| Affiliated companies | 280/1 | €240 | €240 | = | 0.0% |
| Participating interests | 280 | €240 | €240 | = | 0.0% |
| Other financial fixed assets | 284/8 | €73,385 | €73,385 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €73,385 | €73,385 | = | 0.0% |
| Current assets | 29/58 | €4,240,389 | €5,454,440 | +€1.2m | +28.6% |
| Stocks and contracts in progress | 3 | €338,854 | €353,168 | +€14,314 | +4.2% |
| Stocks | 30/36 | €338,854 | €353,168 | +€14,314 | +4.2% |
| Goods purchased for resale | 34 | €338,854 | €353,168 | +€14,314 | +4.2% |
| Amounts receivable within one year | 40/41 | €1,849,751 | €1,985,752 | +€136,002 | +7.4% |
| Trade receivables | 40 | €1,481,936 | €1,642,137 | +€160,201 | +10.8% |
| Other amounts receivable | 41 | €367,814 | €343,615 | -€24,199 | -6.6% |
| Current investments | 50/53 | €1,052,277 | €1,225,116 | +€172,839 | +16.4% |
| Other investments | 51/53 | €1,052,277 | €1,225,116 | +€172,839 | +16.4% |
| Cash at bank and in hand | 54/58 | €973,215 | €1,835,169 | +€861,954 | +88.6% |
| Deferred charges and accrued income | 490/1 | €26,292 | €55,235 | +€28,943 | +110.1% |
| Total equity and liabilities | 10/49 | €8,250,180 | €10,412,312 | +€2.2m | +26.2% |
| Equity | 10/15 | €5,258,972 | €5,819,371 | +€560,399 | +10.7% |
| Contributions | 10/11 | €5,952 | €5,952 | = | 0.0% |
| Reserves | 13 | €1,275,648 | €1,275,648 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,263,000 | €842,000 | -€421,000 | -33.3% |
| Distributable reserves | 133 | €12,648 | €433,648 | +€421,000 | +3328.6% |
| Profit (loss) carried forward | 14 | €3,854,848 | €4,442,327 | +€587,478 | +15.2% |
| Investment grants | 15 | €122,523 | €95,444 | -€27,079 | -22.1% |
| Provisions and deferred taxes | 16 | €6,449 | €5,023 | -€1,425 | -22.1% |
| Deferred taxes | 168 | €6,449 | €5,023 | -€1,425 | -22.1% |
| Amounts payable | 17/49 | €2,984,759 | €4,587,918 | +€1.6m | +53.7% |
| Amounts payable after more than one year | 17 | €616,000 | €1,262,000 | +€646,000 | +104.9% |
| Financial debts | 170/4 | €616,000 | €1,262,000 | +€646,000 | +104.9% |
| Credit institutions | 173 | €616,000 | €1,262,000 | +€646,000 | +104.9% |
| Amounts payable within one year | 42/48 | €2,368,028 | €3,324,918 | +€956,890 | +40.4% |
| Current portion of amounts payable after more than one year | 42 | €165,850 | €354,000 | +€188,150 | +113.4% |
| Trade debts | 44 | €1,931,698 | €2,749,302 | +€817,604 | +42.3% |
| Suppliers | 440/4 | €1,931,698 | €2,749,302 | +€817,604 | +42.3% |
| Taxes, remuneration and social security | 45 | €122,559 | €166,895 | +€44,335 | +36.2% |
| Taxes | 450/3 | €22,108 | €32,060 | +€9,952 | +45.0% |
| Remuneration and social security | 454/9 | €100,451 | €134,835 | +€34,384 | +34.2% |
| Other amounts payable | 47/48 | €147,921 | €54,721 | -€93,200 | -63.0% |
| Accrued charges and deferred income | 492/3 | €731 | €1,000 | +€269 | +36.7% |
| Operating income | 70/76A | €16,087,745 | €15,435,096 | -€652,650 | -4.1% |
| Turnover | 70 | €15,921,598 | €15,362,832 | -€558,767 | -3.5% |
| Other operating income | 74 | €166,147 | €63,291 | -€102,856 | -61.9% |
| Non-recurring operating income | 76A | - | €8,973 | +€8,973 | |
| Operating charges | 60/66A | €14,607,256 | €14,716,168 | +€108,913 | +0.7% |
| Goods for resale, raw materials and consumables | 60 | €11,373,746 | €10,959,050 | -€414,697 | -3.6% |
| Purchases | 600/8 | €11,364,738 | €10,973,364 | -€391,375 | -3.4% |
| Change in stocks: decrease (increase) | 609 | €9,008 | -€14,314 | -€23,322 | |
| Services and other goods | 61 | €712,205 | €1,029,496 | +€317,291 | +44.6% |
| Remuneration, social security and pensions | 62 | €1,850,109 | €2,060,405 | +€210,295 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €647,248 | €645,405 | -€1,843 | -0.3% |
| Other operating charges | 640/8 | €23,947 | €21,813 | -€2,134 | -8.9% |
| Operating profit (loss) | 9901 | €1,480,490 | €718,927 | -€761,562 | -51.4% |
| Financial income | 75/76B | €45,031 | €73,545 | +€28,514 | +63.3% |
| Recurring financial income | 75 | €45,031 | €73,545 | +€28,514 | +63.3% |
| Income from financial fixed assets | 750 | €4,460 | €21,468 | +€17,009 | +381.4% |
| Income from current assets | 751 | €10,250 | €12,430 | +€2,180 | +21.3% |
| Other financial income | 752/9 | €30,321 | €39,646 | +€9,326 | +30.8% |
| Financial charges | 65/66B | €28,003 | €15,027 | -€12,976 | -46.3% |
| Recurring financial charges | 65 | €28,003 | €15,027 | -€12,976 | -46.3% |
| Debt charges | 650 | €13,460 | €9,687 | -€3,773 | -28.0% |
| Other financial charges | 652/9 | €14,542 | €5,339 | -€9,203 | -63.3% |
| Profit (loss) for the period before taxes | 9903 | €1,497,518 | €777,445 | -€720,072 | -48.1% |
| Transfer from deferred taxes | 780 | €1,425 | €1,425 | = | 0.0% |
| Income taxes | 67/77 | €378,789 | €191,392 | -€187,397 | -49.5% |
| Taxes | 670/3 | €378,789 | €191,392 | -€187,397 | -49.5% |
| Profit (loss) for the period | 9904 | €1,120,154 | €587,478 | -€532,675 | -47.6% |
| Transfer from tax-exempt reserves | 789 | - | €421,000 | +€421,000 | |
| Transfer to tax-exempt reserves | 689 | €421,000 | €0 | -€421,000 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €699,154 | €1,008,478 | +€309,325 | +44.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.