Diepvennen: 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.
What changed
Diepvennen
NACE 55.300, Accommodation
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€192,495
2024 · €222,814-€30,319
Equity
€1.4m
2024 · €1.3m+€48,495
Cash
€721,895
2024 · €518,338+€203,557
Balance sheet total
€2.5m
2024 · €2.4m+€105,612
Largest movements
Assets
- Cash +€203,557
up €203,557 (+39.3%), from €518,338 to €721,895
mainly Net result for the year (+€192,495) and Depreciation (+€174,827)
- Tangible fixed assets -€80,030
down €80,030 (-8.7%), from €922,999 to €842,969
Equity and liabilities
- Other debts +€147,850
up €147,850 (+126.1%), from €117,206 to €265,056
- Debts after one year -€71,474
down €71,474 (-12.5%), from €571,370 to €499,897
of which Financial debts: -€73,264
- Reserves +€48,489
up €48,489 (+5.0%), from €966,566 to €1.0m
of which Distributable reserves: +€57,430
- Current portion of long-term debt -€37,234
down €37,234 (-22.3%), from €167,338 to €130,104
Income statement
- Financial income -€13,280
down €13,280 (-63.1%), from €21,053 to €7,773
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.
Result 2024
€222,814
Gross operating margin
-€5,659
Staff costs
-€7,237
Depreciation
-€4,564
Write-downs
+€2,257
Other operating charges
-€621
Financial income
-€13,280
Financial charges
-€3,547
Taxes
+€2,331
Result 2025
€192,495
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.
From operations
+€551,062
Investment
-€94,797
Financing
-€252,708
Cash 2024
€518,338
From operations (derived)
+€551,062
Net result for the year
+€192,495
Depreciation
+€174,827
Stocks and contracts
-€3
Receivables within one year
+€23,773
Deferred charges and accrued income
-€5,855
Provisions
-€2,980
Trade debts
+€10,705
Tax, wage and social debts
-€16,469
Advances received
+€2,467
Other debts
+€147,850
Accrued charges and deferred income
+€24,252
Investment (derived)
-€94,797
Investment in fixed assets (net)
-€94,797
Financing
-€252,708
Debts after one year
-€71,474
Current portion of long-term debt
-€37,234
Contributions, distributions and other
-€144,000
Cash 2025
€721,895
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,355,574 | €2,461,186 | +€105,612 | +4.5% |
| Fixed assets | 21/28 | €922,999 | €842,969 | -€80,030 | -8.7% |
| Tangible fixed assets | 22/27 | €922,999 | €842,969 | -€80,030 | -8.7% |
| Land and buildings | 22 | €302,860 | €272,679 | -€30,181 | -10.0% |
| Plant, machinery and equipment | 23 | €472,945 | €436,403 | -€36,542 | -7.7% |
| Furniture and vehicles | 24 | €25,885 | €25,544 | -€341 | -1.3% |
| Other tangible fixed assets | 26 | €121,309 | €108,343 | -€12,966 | -10.7% |
| Current assets | 29/58 | €1,432,575 | €1,618,217 | +€185,642 | +13.0% |
| Amounts receivable after more than one year | 29 | €490,000 | €490,000 | = | 0.0% |
| Other amounts receivable | 291 | €490,000 | €490,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €274 | €277 | +€3 | +1.1% |
| Stocks | 30/36 | €274 | €277 | +€3 | +1.1% |
| Amounts receivable within one year | 40/41 | €413,791 | €390,018 | -€23,773 | -5.7% |
| Trade receivables | 40 | €156,039 | €163,983 | +€7,944 | +5.1% |
| Other amounts receivable | 41 | €257,752 | €226,035 | -€31,717 | -12.3% |
| Cash at bank and in hand | 54/58 | €518,338 | €721,895 | +€203,557 | +39.3% |
| Deferred charges and accrued income | 490/1 | €10,172 | €16,027 | +€5,855 | +57.6% |
| Total equity and liabilities | 10/49 | €2,355,574 | €2,461,186 | +€105,612 | +4.5% |
| Equity | 10/15 | €1,313,359 | €1,361,854 | +€48,495 | +3.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €966,566 | €1,015,055 | +€48,489 | +5.0% |
| Tax-exempt reserves | 132 | €59,672 | €50,731 | -€8,941 | -15.0% |
| Distributable reserves | 133 | €906,894 | €964,324 | +€57,430 | +6.3% |
| Profit (loss) carried forward | 14 | €328,201 | €328,208 | +€6 | 0.0% |
| Investment grants | 15 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €19,891 | €16,910 | -€2,980 | -15.0% |
| Deferred taxes | 168 | €19,891 | €16,910 | -€2,980 | -15.0% |
| Amounts payable | 17/49 | €1,022,324 | €1,082,421 | +€60,097 | +5.9% |
| Amounts payable after more than one year | 17 | €571,370 | €499,897 | -€71,474 | -12.5% |
| Financial debts | 170/4 | €453,883 | €380,619 | -€73,264 | -16.1% |
| Other amounts payable | 178/9 | €117,487 | €119,277 | +€1,790 | +1.5% |
| Amounts payable within one year | 42/48 | €440,005 | €547,324 | +€107,319 | +24.4% |
| Current portion of amounts payable after more than one year | 42 | €167,338 | €130,104 | -€37,234 | -22.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €63,897 | €74,602 | +€10,705 | +16.8% |
| Suppliers | 440/4 | €63,897 | €74,602 | +€10,705 | +16.8% |
| Advances received on contracts in progress | 46 | €60,526 | €62,993 | +€2,467 | +4.1% |
| Taxes, remuneration and social security | 45 | €31,038 | €14,569 | -€16,469 | -53.1% |
| Taxes | 450/3 | €20,216 | €2,355 | -€17,861 | -88.3% |
| Remuneration and social security | 454/9 | €10,822 | €12,214 | +€1,392 | +12.9% |
| Other amounts payable | 47/48 | €117,206 | €265,056 | +€147,850 | +126.1% |
| Accrued charges and deferred income | 492/3 | €10,949 | €35,201 | +€24,252 | +221.5% |
| Non-recurring operating income | 76A | €20,902 | €1,000 | -€19,902 | -95.2% |
| Remuneration, social security and pensions | 62 | €178,438 | €185,675 | +€7,237 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170,263 | €174,827 | +€4,564 | +2.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,681 | €1,424 | -€2,257 | -61.3% |
| Other operating charges | 640/8 | €64,477 | €65,098 | +€621 | +1.0% |
| Gross operating margin | 9900 | €728,953 | €723,294 | -€5,659 | -0.8% |
| Operating profit (loss) | 9901 | €312,093 | €296,270 | -€15,823 | -5.1% |
| Financial income | 75/76B | €21,053 | €7,773 | -€13,280 | -63.1% |
| Recurring financial income | 75 | €21,053 | €7,773 | -€13,280 | -63.1% |
| Financial charges | 65/66B | €22,982 | €26,529 | +€3,547 | +15.4% |
| Recurring financial charges | 65 | €22,982 | €26,529 | +€3,547 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €310,165 | €277,514 | -€32,650 | -10.5% |
| Transfer from deferred taxes | 780 | €2,980 | €2,980 | +€0 | 0.0% |
| Income taxes | 67/77 | €90,331 | €88,000 | -€2,331 | -2.6% |
| Profit (loss) for the period | 9904 | €222,814 | €192,495 | -€30,319 | -13.6% |
| Transfer from tax-exempt reserves | 789 | €8,941 | €8,941 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €231,755 | €201,436 | -€30,319 | -13.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.