DIEPENDAELE: 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.
DIEPENDAELE
Largest movements
- Financial fixed assets +€939,910
up €939,910 (+93990990.0%), from €1 to €939,911
- Tangible fixed assets -€70,632
down €70,632 (-47.4%), from €149,037 to €78,405
- Other debts +€759,604
up €759,604 (+45.7%), from €1.7m to €2.4m
- Profit (loss) carried forward +€659,398
up €659,398 (+31.4%), from -€2.1m to -€1.4m
- Current portion of long-term debt -€500,000
down €500,000 (-100.0%), from €500,000 to €0
- Accrued charges and deferred income -€40,000
down €40,000 (-100.0%), from €40,000 to €0
- Trade debts -€10,608
down €10,608 (-93.3%), from €11,365 to €757
- Financial income +€939,910
new in 2025: €939,910
of which Financial income: +€939,910
- Financial charges +€545,886
up €545,886 (+771461.7%), from €71 to €545,957
- Gross operating margin +€260,175
up €260,175 (+3790.8%), from €6,863 to €267,038
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €150,222 | €1,018,617 | +€868,394 | +578.1% |
| Fixed assets | 21/28 | €149,038 | €1,018,316 | +€869,278 | +583.3% |
| Tangible fixed assets | 22/27 | €149,037 | €78,405 | -€70,632 | -47.4% |
| Land and buildings | 22 | €149,037 | €78,405 | -€70,632 | -47.4% |
| Financial fixed assets | 28 | €1 | €939,911 | +€939,910 | +93990990.0% |
| Current assets | 29/58 | €1,184 | €301 | -€883 | -74.6% |
| Cash at bank and in hand | 54/58 | €1,184 | €301 | -€883 | -74.6% |
| Total equity and liabilities | 10/49 | €150,222 | €1,018,617 | +€868,394 | +578.1% |
| Equity | 10/15 | -€2,061,652 | -€1,402,254 | +€659,398 | +32.0% |
| Contributions | 10/11 | €18,640 | €18,640 | = | 0.0% |
| Reserves | 13 | €20,451 | €20,451 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,864 | €1,864 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,864 | €1,864 | = | 0.0% |
| Distributable reserves | 133 | €18,587 | €18,587 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,100,743 | -€1,441,344 | +€659,398 | +31.4% |
| Amounts payable | 17/49 | €2,211,874 | €2,420,870 | +€208,996 | +9.4% |
| Amounts payable within one year | 42/48 | €2,171,874 | €2,420,870 | +€248,996 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €500,000 | €0 | -€500,000 | -100.0% |
| Trade debts | 44 | €11,365 | €757 | -€10,608 | -93.3% |
| Suppliers | 440/4 | €11,365 | €757 | -€10,608 | -93.3% |
| Other amounts payable | 47/48 | €1,660,509 | €2,420,114 | +€759,604 | +45.7% |
| Accrued charges and deferred income | 492/3 | €40,000 | €0 | -€40,000 | -100.0% |
| Non-recurring operating income | 76A | €8,058 | €303,038 | +€294,980 | +3660.6% |
| Other operating charges | 640/8 | - | €1,592 | +€1,592 | |
| Gross operating margin | 9900 | €6,863 | €267,038 | +€260,175 | +3790.8% |
| Operating profit (loss) | 9901 | €6,863 | €265,446 | +€258,582 | +3767.6% |
| Financial income | 75/76B | - | €939,910 | +€939,910 | |
| Recurring financial income | 75 | - | €939,910 | +€939,910 | |
| Non-recurring financial income | 76B | - | €939,910 | +€939,910 | |
| Financial charges | 65/66B | €71 | €545,957 | +€545,886 | +771461.7% |
| Recurring financial charges | 65 | €71 | €545,957 | +€545,886 | +771461.7% |
| Profit (loss) for the period before taxes | 9903 | €6,793 | €659,398 | +€652,606 | +9607.7% |
| Profit (loss) for the period | 9904 | €6,793 | €659,398 | +€652,606 | +9607.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,793 | €659,398 | +€652,606 | +9607.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.