DIERENZORG: 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.
DIERENZORG
Largest movements
- Cash -€207,495
down €207,495 (-58.0%), from €357,677 to €150,182
mainly Contributions, distributions and other (-€395,346) and Receivables within one year (-€192,949)
- Receivables within one year +€192,949
up €192,949 (+127.4%), from €151,413 to €344,362
of which Other amounts receivable: +€217,149
- Tangible fixed assets +€127,118
up €127,118 (+97.9%), from €129,846 to €256,964
of which Land and buildings: +€130,867
- Other debts +€395,346
new in 2025: €395,346
- Reserves -€225,892
down €225,892 (-18.7%), from €1.2m to €984,786
of which Distributable reserves: -€225,892
- Tax, wage and social debts -€32,600
down €32,600 (-55.1%), from €59,207 to €26,607
of which Taxes: -€28,600
- Debts after one year -€30,638
down €30,638 (-92.3%), from €33,206 to €2,568
- Financial income -€70,051
down €70,051 (-46.4%), from €151,054 to €81,003
- Depreciation +€7,800
up €7,800 (+70.2%), from €11,105 to €18,905
- Taxes -€7,267
down €7,267 (-11.9%), from €61,319 to €54,053
- Gross operating margin -€7,043
down €7,043 (-3.8%), from €183,804 to €176,761
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 | €1,433,211 | €1,551,582 | +€118,371 | +8.3% |
| Fixed assets | 21/28 | €130,096 | €257,214 | +€127,118 | +97.7% |
| Tangible fixed assets | 22/27 | €129,846 | €256,964 | +€127,118 | +97.9% |
| Land and buildings | 22 | €121,956 | €252,823 | +€130,867 | +107.3% |
| Plant, machinery and equipment | 23 | €2,174 | €939 | -€1,235 | -56.8% |
| Furniture and vehicles | 24 | €5,717 | €3,203 | -€2,514 | -44.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €1,303,115 | €1,294,368 | -€8,747 | -0.7% |
| Amounts receivable within one year | 40/41 | €151,413 | €344,362 | +€192,949 | +127.4% |
| Trade receivables | 40 | €31,607 | €7,406 | -€24,201 | -76.6% |
| Other amounts receivable | 41 | €119,807 | €336,956 | +€217,149 | +181.2% |
| Current investments | 50/53 | €793,688 | €793,688 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €357,677 | €150,182 | -€207,495 | -58.0% |
| Deferred charges and accrued income | 490/1 | €336 | €6,136 | +€5,800 | +1725.1% |
| Total equity and liabilities | 10/49 | €1,433,211 | €1,551,582 | +€118,371 | +8.3% |
| Equity | 10/15 | €1,294,954 | €1,069,062 | -€225,892 | -17.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €1,210,678 | €984,786 | -€225,892 | -18.7% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €1,202,678 | €976,786 | -€225,892 | -18.8% |
| Profit (loss) carried forward | 14 | €83,276 | €83,276 | +€0 | 0.0% |
| Amounts payable | 17/49 | €138,257 | €482,520 | +€344,263 | +249.0% |
| Amounts payable after more than one year | 17 | €33,206 | €2,568 | -€30,638 | -92.3% |
| Financial debts | 170/4 | €33,206 | €2,568 | -€30,638 | -92.3% |
| Amounts payable within one year | 42/48 | €103,943 | €479,767 | +€375,824 | +361.6% |
| Current portion of amounts payable after more than one year | 42 | €30,301 | €30,638 | +€336 | +1.1% |
| Financial debts | 43 | €13,399 | €16,939 | +€3,541 | +26.4% |
| Credit institutions | 430/8 | €13,399 | €16,939 | +€3,541 | +26.4% |
| Trade debts | 44 | €1,036 | €10,236 | +€9,200 | +888.3% |
| Suppliers | 440/4 | €1,036 | €10,236 | +€9,200 | +888.3% |
| Taxes, remuneration and social security | 45 | €59,207 | €26,607 | -€32,600 | -55.1% |
| Taxes | 450/3 | €55,207 | €26,607 | -€28,600 | -51.8% |
| Remuneration and social security | 454/9 | €4,000 | €0 | -€4,000 | -100.0% |
| Other amounts payable | 47/48 | - | €395,346 | +€395,346 | |
| Accrued charges and deferred income | 492/3 | €1,109 | €185 | -€924 | -83.3% |
| Non-recurring operating income | 76A | €7,767 | €0 | -€7,767 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,105 | €18,905 | +€7,800 | +70.2% |
| Other operating charges | 640/8 | €8,515 | €8,407 | -€107 | -1.3% |
| Gross operating margin | 9900 | €183,804 | €176,761 | -€7,043 | -3.8% |
| Operating profit (loss) | 9901 | €164,185 | €149,449 | -€14,736 | -9.0% |
| Financial income | 75/76B | €151,054 | €81,003 | -€70,051 | -46.4% |
| Recurring financial income | 75 | €151,054 | €81,003 | -€70,051 | -46.4% |
| Financial charges | 65/66B | €8,345 | €6,945 | -€1,401 | -16.8% |
| Recurring financial charges | 65 | €8,345 | €6,945 | -€1,401 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €306,893 | €223,508 | -€83,386 | -27.2% |
| Income taxes | 67/77 | €61,319 | €54,053 | -€7,267 | -11.9% |
| Profit (loss) for the period | 9904 | €245,574 | €169,455 | -€76,119 | -31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €245,574 | €169,455 | -€76,119 | -31.0% |
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 1 October 2026 via checked.be.