Dier & Dorp: 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.
Dier & Dorp
Largest movements
- Cash +€29,322
up €29,322 (+115.0%), from €25,492 to €54,814
mainly Debts after one year (+€67,029) and Depreciation (+€26,910)
- Tangible fixed assets -€18,139
down €18,139 (-21.1%), from €86,022 to €67,883
of which Plant, machinery and equipment: -€9,273
- Receivables within one year +€9,260
up €9,260 (+29.4%), from €31,539 to €40,799
of which Trade receivables: +€13,350
- Stocks and contracts +€7,028
up €7,028 (+20.1%), from €34,965 to €41,993
- Debts after one year +€67,029
up €67,029 (+40.7%), from €164,585 to €231,614
- Profit (loss) carried forward -€65,861
down €65,861 (-95.6%), from -€68,921 to -€134,782
- Trade debts +€20,624
up €20,624 (+31.2%), from €66,025 to €86,649
- Accrued charges and deferred income +€2,604
up €2,604 (+80.1%), from €3,249 to €5,853
- Gross operating margin -€17,425
down €17,425 (-19.0%), from €91,583 to €74,158
- Write-downs -€12,557
no longer reported in 2025 (was €12,557)
- Financial charges +€6,989
up €6,989 (+327.8%), from €2,132 to €9,121
- Staff costs +€6,574
up €6,574 (+7.0%), from €93,376 to €99,950
- Depreciation +€5,216
up €5,216 (+24.0%), from €21,694 to €26,910
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 | €212,837 | €240,448 | +€27,611 | +13.0% |
| Fixed assets | 21/28 | €110,196 | €92,057 | -€18,139 | -16.5% |
| Tangible fixed assets | 22/27 | €86,022 | €67,883 | -€18,139 | -21.1% |
| Plant, machinery and equipment | 23 | €34,144 | €24,871 | -€9,273 | -27.2% |
| Furniture and vehicles | 24 | €5,447 | €4,172 | -€1,275 | -23.4% |
| Leasing and similar rights | 25 | €39,225 | €31,650 | -€7,576 | -19.3% |
| Other tangible fixed assets | 26 | €7,206 | €7,190 | -€15 | -0.2% |
| Financial fixed assets | 28 | €24,174 | €24,174 | = | 0.0% |
| Current assets | 29/58 | €102,641 | €148,391 | +€45,750 | +44.6% |
| Stocks and contracts in progress | 3 | €34,965 | €41,993 | +€7,028 | +20.1% |
| Stocks | 30/36 | €34,965 | €41,993 | +€7,028 | +20.1% |
| Amounts receivable within one year | 40/41 | €31,539 | €40,799 | +€9,260 | +29.4% |
| Trade receivables | 40 | €7,995 | €21,345 | +€13,350 | +167.0% |
| Other amounts receivable | 41 | €23,545 | €19,455 | -€4,090 | -17.4% |
| Cash at bank and in hand | 54/58 | €25,492 | €54,814 | +€29,322 | +115.0% |
| Deferred charges and accrued income | 490/1 | €10,644 | €10,784 | +€140 | +1.3% |
| Total equity and liabilities | 10/49 | €212,837 | €240,448 | +€27,611 | +13.0% |
| Equity | 10/15 | -€43,921 | -€109,782 | -€65,861 | -150.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €12,600 | €12,600 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,672 | €3,672 | = | 0.0% |
| Distributable reserves | 133 | €8,928 | €8,928 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,921 | -€134,782 | -€65,861 | -95.6% |
| Amounts payable | 17/49 | €256,757 | €350,229 | +€93,472 | +36.4% |
| Amounts payable after more than one year | 17 | €164,585 | €231,614 | +€67,029 | +40.7% |
| Financial debts | 170/4 | €164,585 | €231,614 | +€67,029 | +40.7% |
| Amounts payable within one year | 42/48 | €88,923 | €112,763 | +€23,840 | +26.8% |
| Current portion of amounts payable after more than one year | 42 | €10,246 | €11,343 | +€1,097 | +10.7% |
| Trade debts | 44 | €66,025 | €86,649 | +€20,624 | +31.2% |
| Suppliers | 440/4 | €66,025 | €86,649 | +€20,624 | +31.2% |
| Taxes, remuneration and social security | 45 | €12,651 | €14,771 | +€2,119 | +16.8% |
| Taxes | 450/3 | - | €2,944 | +€2,944 | |
| Remuneration and social security | 454/9 | €12,651 | €11,827 | -€825 | -6.5% |
| Accrued charges and deferred income | 492/3 | €3,249 | €5,853 | +€2,604 | +80.1% |
| Non-recurring operating income | 76A | €20,000 | €20,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €93,376 | €99,950 | +€6,574 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,694 | €26,910 | +€5,216 | +24.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,557 | - | -€12,557 | |
| Other operating charges | 640/8 | €8,910 | €4,619 | -€4,291 | -48.2% |
| Non-recurring operating charges | 66A | €21,955 | - | -€21,955 | |
| Gross operating margin | 9900 | €91,583 | €74,158 | -€17,425 | -19.0% |
| Operating profit (loss) | 9901 | -€66,909 | -€57,321 | +€9,589 | +14.3% |
| Financial income | 75/76B | €120 | €581 | +€460 | +382.0% |
| Recurring financial income | 75 | €120 | €581 | +€460 | +382.0% |
| Financial charges | 65/66B | €2,132 | €9,121 | +€6,989 | +327.8% |
| Recurring financial charges | 65 | €2,132 | €9,121 | +€6,989 | +327.8% |
| Profit (loss) for the period before taxes | 9903 | -€68,921 | -€65,861 | +€3,060 | +4.4% |
| Profit (loss) for the period | 9904 | -€68,921 | -€65,861 | +€3,060 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,921 | -€65,861 | +€3,060 | +4.4% |
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 4 October 2026 via checked.be.