DIEST PACK: 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.
DIEST PACK
Largest movements
- Stocks and contracts -€166,665
down €166,665 (-19.4%), from €856,961 to €690,296
- Tangible fixed assets -€62,983
down €62,983 (-8.2%), from €769,920 to €706,937
of which Furniture and vehicles: -€39,316
- Receivables within one year +€51,982
up €51,982 (+11.2%), from €463,527 to €515,509
of which Other amounts receivable: +€44,748
- Debts after one year -€99,244
down €99,244 (-15.7%), from €632,873 to €533,629
- Trade debts -€54,138
down €54,138 (-9.9%), from €549,318 to €495,179
- Gross operating margin -€58,907
down €58,907 (-8.5%), from €691,244 to €632,338
- Staff costs -€19,931
down €19,931 (-4.3%), from €467,488 to €447,556
- Taxes -€13,745
down €13,745 (-58.9%), from €23,327 to €9,582
- Other operating charges +€13,502
up €13,502 (+114.2%), from €11,822 to €25,324
- Depreciation +€11,098
up €11,098 (+18.9%), from €58,767 to €69,865
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 | €2,208,215 | €2,027,452 | -€180,763 | -8.2% |
| Fixed assets | 21/28 | €770,919 | €707,935 | -€62,983 | -8.2% |
| Tangible fixed assets | 22/27 | €769,920 | €706,937 | -€62,983 | -8.2% |
| Land and buildings | 22 | €612,641 | €586,077 | -€26,564 | -4.3% |
| Plant, machinery and equipment | 23 | €11,993 | €14,890 | +€2,898 | +24.2% |
| Furniture and vehicles | 24 | €145,286 | €105,970 | -€39,316 | -27.1% |
| Financial fixed assets | 28 | €999 | €999 | = | 0.0% |
| Current assets | 29/58 | €1,437,297 | €1,319,517 | -€117,780 | -8.2% |
| Stocks and contracts in progress | 3 | €856,961 | €690,296 | -€166,665 | -19.4% |
| Stocks | 30/36 | €856,961 | €690,296 | -€166,665 | -19.4% |
| Amounts receivable within one year | 40/41 | €463,527 | €515,509 | +€51,982 | +11.2% |
| Trade receivables | 40 | €356,890 | €364,123 | +€7,233 | +2.0% |
| Other amounts receivable | 41 | €106,637 | €151,385 | +€44,748 | +42.0% |
| Cash at bank and in hand | 54/58 | €94,192 | €96,959 | +€2,768 | +2.9% |
| Deferred charges and accrued income | 490/1 | €22,617 | €16,753 | -€5,864 | -25.9% |
| Total equity and liabilities | 10/49 | €2,208,215 | €2,027,452 | -€180,763 | -8.2% |
| Equity | 10/15 | €343,061 | €362,635 | +€19,574 | +5.7% |
| Contributions | 10/11 | €74,000 | €74,000 | = | 0.0% |
| Reserves | 13 | €287,902 | €287,902 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €287,902 | €287,902 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,842 | €733 | +€19,574 | |
| Amounts payable | 17/49 | €1,865,155 | €1,664,817 | -€200,337 | -10.7% |
| Amounts payable after more than one year | 17 | €632,873 | €533,629 | -€99,244 | -15.7% |
| Financial debts | 170/4 | €632,873 | €533,629 | -€99,244 | -15.7% |
| Amounts payable within one year | 42/48 | €1,211,677 | €1,109,445 | -€102,231 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €95,367 | €78,662 | -€16,705 | -17.5% |
| Financial debts | 43 | €505,000 | €505,000 | = | 0.0% |
| Credit institutions | 430/8 | €505,000 | €505,000 | = | 0.0% |
| Trade debts | 44 | €549,318 | €495,179 | -€54,138 | -9.9% |
| Suppliers | 440/4 | €549,318 | €495,179 | -€54,138 | -9.9% |
| Taxes, remuneration and social security | 45 | €40,624 | €30,604 | -€10,020 | -24.7% |
| Taxes | 450/3 | €40,624 | €30,604 | -€10,020 | -24.7% |
| Other amounts payable | 47/48 | €21,368 | €0 | -€21,368 | -100.0% |
| Accrued charges and deferred income | 492/3 | €20,605 | €21,743 | +€1,138 | +5.5% |
| Non-recurring operating income | 76A | €237 | €16 | -€221 | -93.2% |
| Remuneration, social security and pensions | 62 | €467,488 | €447,556 | -€19,931 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,767 | €69,865 | +€11,098 | +18.9% |
| Other operating charges | 640/8 | €11,822 | €25,324 | +€13,502 | +114.2% |
| Non-recurring operating charges | 66A | €22,577 | €289 | -€22,288 | -98.7% |
| Gross operating margin | 9900 | €691,244 | €632,338 | -€58,907 | -8.5% |
| Operating profit (loss) | 9901 | €130,590 | €89,303 | -€41,287 | -31.6% |
| Financial income | 75/76B | €1,550 | €401 | -€1,149 | -74.1% |
| Recurring financial income | 75 | €1,550 | €401 | -€1,149 | -74.1% |
| Financial charges | 65/66B | €59,811 | €60,548 | +€737 | +1.2% |
| Recurring financial charges | 65 | €59,811 | €60,548 | +€737 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €72,329 | €29,157 | -€43,173 | -59.7% |
| Income taxes | 67/77 | €23,327 | €9,582 | -€13,745 | -58.9% |
| Profit (loss) for the period | 9904 | €49,002 | €19,574 | -€29,428 | -60.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,002 | €19,574 | -€29,428 | -60.1% |
Source: filed annual accounts (NBB), fiscal years ended 29 February 2024 and 28 February 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.