DIEPENDAELE BOUW: 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 BOUW
Largest movements
- Receivables within one year -€32,055
down €32,055 (-19.4%), from €165,418 to €133,364
of which Trade receivables: -€48,230
- Cash +€23,910
up €23,910 (+383.0%), from €6,242 to €30,152
mainly Receivables within one year (+€32,055) and Depreciation (+€28,247)
- Tangible fixed assets +€11,545
up €11,545 (+10.4%), from €111,394 to €122,938
of which Furniture and vehicles: +€24,248
- Trade debts -€27,970
down €27,970 (-21.0%), from €133,090 to €105,120
- Reserves +€11,095
up €11,095 (+16.6%), from €66,697 to €77,792
of which Distributable reserves: +€11,095
- Current portion of long-term debt +€8,293
up €8,293 (+76.7%), from €10,813 to €19,106
- Debts after one year +€5,894
up €5,894 (+12.3%), from €47,878 to €53,772
- Tax, wage and social debts +€5,282
up €5,282 (+21.4%), from €24,637 to €29,919
of which Remuneration and social security: +€10,135
- Write-downs -€19,000
down €19,000 (-76.0%), from €25,000 to €6,000
- Depreciation +€16,712
up €16,712 (+144.9%), from €11,535 to €28,247
- Gross operating margin -€9,784
down €9,784 (-3.5%), from €277,848 to €268,064
- Financial charges -€4,078
down €4,078 (-61.2%), from €6,661 to €2,583
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 | €289,314 | €291,909 | +€2,595 | +0.9% |
| Fixed assets | 21/28 | €111,394 | €122,938 | +€11,545 | +10.4% |
| Tangible fixed assets | 22/27 | €111,394 | €122,938 | +€11,545 | +10.4% |
| Plant, machinery and equipment | 23 | €4,173 | €6,517 | +€2,344 | +56.2% |
| Furniture and vehicles | 24 | €34,706 | €58,954 | +€24,248 | +69.9% |
| Leasing and similar rights | 25 | €72,515 | €57,468 | -€15,047 | -20.8% |
| Current assets | 29/58 | €177,921 | €168,971 | -€8,950 | -5.0% |
| Stocks and contracts in progress | 3 | €6,260 | €5,455 | -€805 | -12.9% |
| Contracts in progress | 37 | €6,260 | €5,455 | -€805 | -12.9% |
| Amounts receivable within one year | 40/41 | €165,418 | €133,364 | -€32,055 | -19.4% |
| Trade receivables | 40 | €165,418 | €117,188 | -€48,230 | -29.2% |
| Other amounts receivable | 41 | - | €16,176 | +€16,176 | |
| Cash at bank and in hand | 54/58 | €6,242 | €30,152 | +€23,910 | +383.0% |
| Total equity and liabilities | 10/49 | €289,314 | €291,909 | +€2,595 | +0.9% |
| Equity | 10/15 | €72,897 | €83,992 | +€11,095 | +15.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €66,697 | €77,792 | +€11,095 | +16.6% |
| Non-distributable reserves | 130/1 | €756 | €756 | = | 0.0% |
| Reserves not available under the articles | 1311 | €756 | €756 | = | 0.0% |
| Distributable reserves | 133 | €65,941 | €77,036 | +€11,095 | +16.8% |
| Amounts payable | 17/49 | €216,417 | €207,917 | -€8,500 | -3.9% |
| Amounts payable after more than one year | 17 | €47,878 | €53,772 | +€5,894 | +12.3% |
| Financial debts | 170/4 | €47,878 | €53,772 | +€5,894 | +12.3% |
| Amounts payable within one year | 42/48 | €168,540 | €154,145 | -€14,395 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €10,813 | €19,106 | +€8,293 | +76.7% |
| Trade debts | 44 | €133,090 | €105,120 | -€27,970 | -21.0% |
| Suppliers | 440/4 | €133,090 | €105,120 | -€27,970 | -21.0% |
| Taxes, remuneration and social security | 45 | €24,637 | €29,919 | +€5,282 | +21.4% |
| Taxes | 450/3 | €7,549 | €2,696 | -€4,853 | -64.3% |
| Remuneration and social security | 454/9 | €17,088 | €27,223 | +€10,135 | +59.3% |
| Remuneration, social security and pensions | 62 | €216,596 | €214,567 | -€2,029 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,535 | €28,247 | +€16,712 | +144.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,000 | €6,000 | -€19,000 | -76.0% |
| Other operating charges | 640/8 | €926 | €2,356 | +€1,430 | +154.4% |
| Gross operating margin | 9900 | €277,848 | €268,064 | -€9,784 | -3.5% |
| Operating profit (loss) | 9901 | €23,790 | €16,894 | -€6,897 | -29.0% |
| Financial charges | 65/66B | €6,661 | €2,583 | -€4,078 | -61.2% |
| Recurring financial charges | 65 | €6,661 | €2,583 | -€4,078 | -61.2% |
| Profit (loss) for the period before taxes | 9903 | €17,129 | €14,310 | -€2,818 | -16.5% |
| Income taxes | 67/77 | €3,033 | €3,215 | +€182 | +6.0% |
| Profit (loss) for the period | 9904 | €14,096 | €11,095 | -€3,001 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,096 | €11,095 | -€3,001 | -21.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.