DIERENPLEZIER: what changed
DIERENPLEZIER
Largest movements
- Stocks and contracts +€28,746
up €28,746 (+11.9%), from €241,652 to €270,398
- Cash -€24,168
down €24,168 (-38.3%), from €63,126 to €38,957
mainly Current portion of long-term debt (-€36,501) and Stocks and contracts (-€28,746)
- Intangible fixed assets -€22,500
no longer reported in 2025 (was €22,500)
- Receivables within one year -€19,583
down €19,583 (-87.1%), from €22,478 to €2,895
- Tangible fixed assets -€12,867
down €12,867 (-32.6%), from €39,425 to €26,557
of which Furniture and vehicles: -€8,582
- Current portion of long-term debt -€36,501
down €36,501 (-46.3%), from €78,795 to €42,293
- Tax, wage and social debts -€7,230
down €7,230 (-23.5%), from €30,807 to €23,576
of which Taxes: -€6,056
- Trade debts -€5,905
down €5,905 (-24.3%), from €24,265 to €18,360
- Gross operating margin -€22,314
down €22,314 (-18.1%), from €123,127 to €100,813
- Staff costs -€11,840
down €11,840 (-20.5%), from €57,879 to €46,039
- Taxes -€1,763
down €1,763 (-98.7%), from €1,785 to €22
- Financial charges -€1,544
down €1,544 (-11.2%), from €13,756 to €12,213
- Depreciation +€1,358
up €1,358 (+3.6%), from €37,553 to €38,911
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €393,352 | €343,097 | -€50,255 | -12.8% |
| Fixed assets | 21/28 | €61,925 | €26,557 | -€35,367 | -57.1% |
| Intangible fixed assets | 21 | €22,500 | - | -€22,500 | |
| Tangible fixed assets | 22/27 | €39,425 | €26,557 | -€12,867 | -32.6% |
| Land and buildings | 22 | €5,977 | €4,873 | -€1,104 | -18.5% |
| Plant, machinery and equipment | 23 | €7,947 | €7,135 | -€811 | -10.2% |
| Furniture and vehicles | 24 | €23,131 | €14,549 | -€8,582 | -37.1% |
| Other tangible fixed assets | 26 | €2,370 | - | -€2,370 | |
| Current assets | 29/58 | €331,428 | €316,540 | -€14,888 | -4.5% |
| Stocks and contracts in progress | 3 | €241,652 | €270,398 | +€28,746 | +11.9% |
| Stocks | 30/36 | €241,652 | €270,398 | +€28,746 | +11.9% |
| Amounts receivable within one year | 40/41 | €22,478 | €2,895 | -€19,583 | -87.1% |
| Other amounts receivable | 41 | €22,478 | €2,895 | -€19,583 | -87.1% |
| Cash at bank and in hand | 54/58 | €63,126 | €38,957 | -€24,168 | -38.3% |
| Deferred charges and accrued income | 490/1 | €4,172 | €4,290 | +€118 | +2.8% |
| Total equity and liabilities | 10/49 | €393,352 | €343,097 | -€50,255 | -12.8% |
| Equity | 10/15 | €141,016 | €139,798 | -€1,217 | -0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €122,416 | €121,198 | -€1,217 | -1.0% |
| Distributable reserves | 133 | €122,416 | €121,198 | -€1,217 | -1.0% |
| Amounts payable | 17/49 | €252,337 | €203,299 | -€49,037 | -19.4% |
| Amounts payable within one year | 42/48 | €252,337 | €203,299 | -€49,037 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €78,795 | €42,293 | -€36,501 | -46.3% |
| Trade debts | 44 | €24,265 | €18,360 | -€5,905 | -24.3% |
| Suppliers | 440/4 | €24,265 | €18,360 | -€5,905 | -24.3% |
| Taxes, remuneration and social security | 45 | €30,807 | €23,576 | -€7,230 | -23.5% |
| Taxes | 450/3 | €17,096 | €11,040 | -€6,056 | -35.4% |
| Remuneration and social security | 454/9 | €13,710 | €12,536 | -€1,174 | -8.6% |
| Other amounts payable | 47/48 | €118,471 | €119,069 | +€599 | +0.5% |
| Remuneration, social security and pensions | 62 | €57,879 | €46,039 | -€11,840 | -20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,553 | €38,911 | +€1,358 | +3.6% |
| Other operating charges | 640/8 | €9,996 | €10,278 | +€282 | +2.8% |
| Gross operating margin | 9900 | €123,127 | €100,813 | -€22,314 | -18.1% |
| Operating profit (loss) | 9901 | €17,699 | €5,585 | -€12,114 | -68.4% |
| Financial income | 75/76B | €5,050 | €5,432 | +€383 | +7.6% |
| Recurring financial income | 75 | €5,050 | €5,432 | +€383 | +7.6% |
| Financial charges | 65/66B | €13,756 | €12,213 | -€1,544 | -11.2% |
| Recurring financial charges | 65 | €13,756 | €12,213 | -€1,544 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €8,992 | -€1,195 | -€10,188 | |
| Income taxes | 67/77 | €1,785 | €22 | -€1,763 | -98.7% |
| Profit (loss) for the period | 9904 | €7,207 | -€1,217 | -€8,425 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,207 | -€1,217 | -€8,425 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.