Diepsie Management: what changed
Two financial 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.
Diepsie Management
Largest movements
- Cash +€1.3m
up €1.3m (+5,617%), from €23,539 to €1.3m
mainly Net result for the year (+€2.5m) and Other debts (+€229,752)
- Receivables within one year +€174,564
up €174,564 (+261%), from €66,901 to €241,465
of which Other amounts receivable: +€146,367
- Stocks and contracts +€73,894
new in 2025: €73,894
- Tangible fixed assets -€70,640
down €70,640 (-95.0%), from €74,373 to €3,733
- Reserves +€1.5m
up €1.5m (+13,275%), from €11,514 to €1.5m
of which Distributable reserves: +€1.5m
- Other debts +€229,752
up €229,752 (+29.8%), from €770,248 to €1.0m
- Debts after one year -€158,737
down €158,737 (-51.3%), from €309,200 to €150,462
- Tax, wage and social debts -€89,986
down €89,986 (-80.0%), from €112,507 to €22,521
of which Taxes: -€87,486
- Financial income +€2.4m
up €2.4m (+1,146%), from €210,153 to €2.6m
- Gross operating margin -€54,948
down €54,948 (-454%), from -€12,109 to -€67,058
- Other operating charges +€12,334
up €12,334 (+939%), from €1,314 to €13,648
- Financial charges -€2,925
down €2,925 (-30.7%), from €9,532 to €6,607
- Taxes -€843
down €843 (-100%), from €843 to €0
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.
Derived cash bridge
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 | €1,402,855 | €2,902,722 | +€1.5m | +107% |
| Fixed assets | 21/28 | €1,311,998 | €1,239,608 | -€72,390 | -5.5% |
| Tangible fixed assets | 22/27 | €74,373 | €3,733 | -€70,640 | -95.0% |
| Furniture and vehicles | 24 | €74,373 | €3,733 | -€70,640 | -95.0% |
| Financial fixed assets | 28 | €1,237,625 | €1,235,875 | -€1,750 | -0.1% |
| Current assets | 29/58 | €90,857 | €1,663,114 | +€1.6m | +1,730% |
| Stocks and contracts in progress | 3 | - | €73,894 | +€73,894 | |
| Stocks | 30/36 | - | €73,894 | +€73,894 | |
| Amounts receivable within one year | 40/41 | €66,901 | €241,465 | +€174,564 | +261% |
| Trade receivables | 40 | €16,218 | €44,416 | +€28,197 | +174% |
| Other amounts receivable | 41 | €50,682 | €197,049 | +€146,367 | +289% |
| Cash at bank and in hand | 54/58 | €23,539 | €1,345,827 | +€1.3m | +5,617% |
| Deferred charges and accrued income | 490/1 | €417 | €1,928 | +€1,511 | +362% |
| Total equity and liabilities | 10/49 | €1,402,855 | €2,902,722 | +€1.5m | +107% |
| Equity | 10/15 | €31,514 | €1,559,958 | +€1.5m | +4,850% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €11,514 | €1,539,958 | +€1.5m | +13,275% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €11,514 | €1,539,958 | +€1.5m | +13,275% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,371,341 | €1,342,764 | -€28,577 | -2.1% |
| Amounts payable after more than one year | 17 | €309,200 | €150,462 | -€158,737 | -51.3% |
| Financial debts | 170/4 | €309,200 | €150,462 | -€158,737 | -51.3% |
| Amounts payable within one year | 42/48 | €1,051,098 | €1,191,892 | +€140,794 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €166,493 | €169,371 | +€2,877 | +1.7% |
| Trade debts | 44 | €1,850 | €0 | -€1,850 | -100% |
| Suppliers | 440/4 | €1,850 | €0 | -€1,850 | -100% |
| Taxes, remuneration and social security | 45 | €112,507 | €22,521 | -€89,986 | -80.0% |
| Taxes | 450/3 | €110,007 | €22,521 | -€87,486 | -79.5% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100% |
| Other amounts payable | 47/48 | €770,248 | €1,000,000 | +€229,752 | +29.8% |
| Accrued charges and deferred income | 492/3 | €11,043 | €409 | -€10,633 | -96.3% |
| Non-recurring operating income | 76A | €10,856 | €0 | -€10,856 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,097 | €3,387 | +€290 | +9.4% |
| Other operating charges | 640/8 | €1,314 | €13,648 | +€12,334 | +939% |
| Non-recurring operating charges | 66A | €832 | €0 | -€832 | -100% |
| Gross operating margin | 9900 | -€12,109 | -€67,058 | -€54,948 | -454% |
| Operating profit (loss) | 9901 | -€17,352 | -€84,093 | -€66,741 | -385% |
| Financial income | 75/76B | €210,153 | €2,619,144 | +€2.4m | +1,146% |
| Recurring financial income | 75 | €210,153 | €2,619,144 | +€2.4m | +1,146% |
| Financial charges | 65/66B | €9,532 | €6,607 | -€2,925 | -30.7% |
| Recurring financial charges | 65 | €9,532 | €6,607 | -€2,925 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €183,269 | €2,528,444 | +€2.3m | +1,280% |
| Income taxes | 67/77 | €843 | €0 | -€843 | -100% |
| Profit (loss) for the period | 9904 | €182,426 | €2,528,444 | +€2.3m | +1,286% |
| Profit (loss) for the period to be appropriated | 9905 | €182,426 | €2,528,444 | +€2.3m | +1,286% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.