Diels Beheer: what changed
Diels Beheer
Largest movements
- Cash -€8,241
down €8,241 (-7.9%), from €103,789 to €95,548
mainly Other debts (-€18,013) and Receivables within one year (-€2,489)
- Receivables after one year -€3,538
no longer reported in 2025 (was €3,538)
- Receivables within one year +€2,489
up €2,489 (+39.8%), from €6,249 to €8,739
of which Trade receivables: +€4,151
- Other debts -€18,013
down €18,013 (-45.7%), from €39,425 to €21,412
- Reserves +€9,691
up €9,691 (+14.3%), from €67,718 to €77,409
of which Distributable reserves: +€9,691
- Tax, wage and social debts -€2,167
down €2,167 (-62.6%), from €3,460 to €1,293
- Gross operating margin +€514
up €514 (+3.1%), from €16,696 to €17,210
- Financial income -€345
down €345 (-49.1%), from €703 to €358
- Other operating charges -€176
down €176 (-6.4%), from €2,764 to €2,587
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 | €189,282 | €179,669 | -€9,613 | -5.1% |
| Fixed assets | 21/28 | €75,591 | €75,302 | -€290 | -0.4% |
| Tangible fixed assets | 22/27 | €74,996 | €74,707 | -€290 | -0.4% |
| Land and buildings | 22 | €74,368 | €74,368 | = | 0.0% |
| Furniture and vehicles | 24 | €628 | €339 | -€290 | -46.1% |
| Financial fixed assets | 28 | €595 | €595 | = | 0.0% |
| Current assets | 29/58 | €113,691 | €104,367 | -€9,323 | -8.2% |
| Amounts receivable after more than one year | 29 | €3,538 | - | -€3,538 | |
| Other amounts receivable | 291 | €3,538 | - | -€3,538 | |
| Amounts receivable within one year | 40/41 | €6,249 | €8,739 | +€2,489 | +39.8% |
| Trade receivables | 40 | €799 | €4,950 | +€4,151 | +520% |
| Other amounts receivable | 41 | €5,451 | €3,789 | -€1,662 | -30.5% |
| Cash at bank and in hand | 54/58 | €103,789 | €95,548 | -€8,241 | -7.9% |
| Deferred charges and accrued income | 490/1 | €115 | €81 | -€33 | -29.1% |
| Total equity and liabilities | 10/49 | €189,282 | €179,669 | -€9,613 | -5.1% |
| Equity | 10/15 | €146,397 | €156,087 | +€9,691 | +6.6% |
| Contributions | 10/11 | €78,679 | €78,679 | = | 0.0% |
| Reserves | 13 | €67,718 | €77,409 | +€9,691 | +14.3% |
| Tax-exempt reserves | 132 | €21 | €21 | = | 0.0% |
| Distributable reserves | 133 | €67,697 | €77,387 | +€9,691 | +14.3% |
| Amounts payable | 17/49 | €42,885 | €23,582 | -€19,304 | -45.0% |
| Amounts payable within one year | 42/48 | €42,885 | €23,582 | -€19,304 | -45.0% |
| Trade debts | 44 | - | €877 | +€877 | |
| Suppliers | 440/4 | - | €877 | +€877 | |
| Taxes, remuneration and social security | 45 | €3,460 | €1,293 | -€2,167 | -62.6% |
| Taxes | 450/3 | €3,460 | €1,293 | -€2,167 | -62.6% |
| Other amounts payable | 47/48 | €39,425 | €21,412 | -€18,013 | -45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €335 | €290 | -€45 | -13.4% |
| Other operating charges | 640/8 | €2,764 | €2,587 | -€176 | -6.4% |
| Gross operating margin | 9900 | €16,696 | €17,210 | +€514 | +3.1% |
| Operating profit (loss) | 9901 | €13,597 | €14,333 | +€736 | +5.4% |
| Financial income | 75/76B | €703 | €358 | -€345 | -49.1% |
| Recurring financial income | 75 | €703 | €358 | -€345 | -49.1% |
| Financial charges | 65/66B | €49 | €40 | -€8 | -16.9% |
| Recurring financial charges | 65 | €49 | €40 | -€8 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €14,252 | €14,650 | +€398 | +2.8% |
| Income taxes | 67/77 | €4,820 | €4,960 | +€140 | +2.9% |
| Profit (loss) for the period | 9904 | €9,432 | €9,691 | +€259 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,432 | €9,691 | +€259 | +2.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.