DIELS ERIK: what changed
DIELS ERIK
Largest movements
- Cash +€5,222
up €5,222 (+194%), from €2,689 to €7,911
mainly Trade debts (+€10,370) and Stocks and contracts (+€4,500)
- Stocks and contracts -€4,500
down €4,500 (-32.1%), from €14,000 to €9,500
- Receivables within one year -€4,389
down €4,389 (-43.9%), from €9,998 to €5,609
- Deferred charges and accrued income +€2,208
up €2,208 (+88.7%), from €2,488 to €4,696
- Tangible fixed assets -€725
down €725 (-14.2%), from €5,116 to €4,392
- Trade debts +€10,370
up €10,370 (+247%), from €4,207 to €14,577
- Debts after one year -€8,106
down €8,106 (-92.2%), from €8,789 to €683
- Profit (loss) carried forward -€7,694
down €7,694, from €3,189 to -€4,505
- Tax, wage and social debts +€2,472
up €2,472 (+110%), from €2,238 to €4,710
- Other debts +€606
up €606 (+35.0%), from €1,731 to €2,337
- Gross operating margin -€8,911
down €8,911, from €6,324 to -€2,587
- Write-downs +€2,000
new in 2025: €2,000
- Depreciation -€648
down €648 (-47.2%), from €1,372 to €725
- Financial charges -€549
down €549 (-33.2%), from €1,654 to €1,105
- Other operating charges +€365
up €365 (+41.1%), from €889 to €1,254
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 | €34,292 | €32,108 | -€2,184 | -6.4% |
| Fixed assets | 21/28 | €5,116 | €4,392 | -€725 | -14.2% |
| Tangible fixed assets | 22/27 | €5,116 | €4,392 | -€725 | -14.2% |
| Land and buildings | 22 | €5,116 | €4,392 | -€725 | -14.2% |
| Current assets | 29/58 | €29,176 | €27,717 | -€1,459 | -5.0% |
| Stocks and contracts in progress | 3 | €14,000 | €9,500 | -€4,500 | -32.1% |
| Stocks | 30/36 | €14,000 | €9,500 | -€4,500 | -32.1% |
| Amounts receivable within one year | 40/41 | €9,998 | €5,609 | -€4,389 | -43.9% |
| Trade receivables | 40 | €9,998 | €5,609 | -€4,389 | -43.9% |
| Cash at bank and in hand | 54/58 | €2,689 | €7,911 | +€5,222 | +194% |
| Deferred charges and accrued income | 490/1 | €2,488 | €4,696 | +€2,208 | +88.7% |
| Total equity and liabilities | 10/49 | €34,292 | €32,108 | -€2,184 | -6.4% |
| Equity | 10/15 | €9,389 | €1,695 | -€7,694 | -81.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,189 | -€4,505 | -€7,694 | |
| Amounts payable | 17/49 | €24,903 | €30,413 | +€5,510 | +22.1% |
| Amounts payable after more than one year | 17 | €8,789 | €683 | -€8,106 | -92.2% |
| Financial debts | 170/4 | €8,789 | €683 | -€8,106 | -92.2% |
| Amounts payable within one year | 42/48 | €16,114 | €29,730 | +€13,616 | +84.5% |
| Current portion of amounts payable after more than one year | 42 | €7,938 | €8,106 | +€167 | +2.1% |
| Trade debts | 44 | €4,207 | €14,577 | +€10,370 | +247% |
| Suppliers | 440/4 | €4,207 | €14,577 | +€10,370 | +247% |
| Taxes, remuneration and social security | 45 | €2,238 | €4,710 | +€2,472 | +110% |
| Taxes | 450/3 | €2,238 | €4,710 | +€2,472 | +110% |
| Other amounts payable | 47/48 | €1,731 | €2,337 | +€606 | +35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,372 | €725 | -€648 | -47.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,000 | +€2,000 | |
| Other operating charges | 640/8 | €889 | €1,254 | +€365 | +41.1% |
| Gross operating margin | 9900 | €6,324 | -€2,587 | -€8,911 | |
| Operating profit (loss) | 9901 | €4,062 | -€6,566 | -€10,629 | |
| Financial income | 75/76B | €0 | €99 | +€99 | +49,600% |
| Recurring financial income | 75 | €0 | €99 | +€99 | +49,600% |
| Financial charges | 65/66B | €1,654 | €1,105 | -€549 | -33.2% |
| Recurring financial charges | 65 | €1,654 | €1,105 | -€549 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | €2,408 | -€7,572 | -€9,980 | |
| Income taxes | 67/77 | €163 | €122 | -€41 | -24.9% |
| Profit (loss) for the period | 9904 | €2,245 | -€7,694 | -€9,939 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,245 | -€7,694 | -€9,939 |
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 3 November 2026 via checked.be.