Diestse keukenonderneming: what changed
Two financial 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.
Diestse keukenonderneming
Largest movements
- Tangible fixed assets +€72,647
up €72,647 (+9.0%), from €806,000 to €878,647
of which Land and buildings: +€87,049
- Receivables within one year -€33,893
down €33,893 (-92.1%), from €36,816 to €2,923
- Debts after one year -€55,307
down €55,307 (-22.1%), from €250,074 to €194,767
- Other debts +€45,767
up €45,767 (+37.8%), from €121,099 to €166,866
- Profit (loss) carried forward +€42,434
up €42,434 (+41.6%), from €102,111 to €144,545
- Current portion of long-term debt +€22,491
up €22,491 (+37.0%), from €60,793 to €83,284
- Trade debts -€12,411
down €12,411 (-40.7%), from €30,509 to €18,098
- Gross operating margin -€94,200
down €94,200 (-47.1%), from €200,004 to €105,804
- Taxes -€31,297
down €31,297 (-66.9%), from €46,763 to €15,466
- Depreciation -€4,206
down €4,206 (-11.5%), from €36,560 to €32,353
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €935,619 | €971,838 | +€36,219 | +3.9% |
| Fixed assets | 21/28 | €806,000 | €878,647 | +€72,647 | +9.0% |
| Tangible fixed assets | 22/27 | €806,000 | €878,647 | +€72,647 | +9.0% |
| Land and buildings | 22 | €757,138 | €844,188 | +€87,049 | +11.5% |
| Plant, machinery and equipment | 23 | €13,290 | €7,867 | -€5,423 | -40.8% |
| Furniture and vehicles | 24 | €35,572 | €26,592 | -€8,980 | -25.2% |
| Current assets | 29/58 | €129,619 | €93,191 | -€36,428 | -28.1% |
| Amounts receivable within one year | 40/41 | €36,816 | €2,923 | -€33,893 | -92.1% |
| Trade receivables | 40 | €36,816 | €2,923 | -€33,893 | -92.1% |
| Cash at bank and in hand | 54/58 | €1,566 | €25 | -€1,541 | -98.4% |
| Deferred charges and accrued income | 490/1 | €91,237 | €90,243 | -€994 | -1.1% |
| Total equity and liabilities | 10/49 | €935,619 | €971,838 | +€36,219 | +3.9% |
| Equity | 10/15 | €369,187 | €403,715 | +€34,528 | +9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €159,635 | €159,635 | = | 0.0% |
| Reserves | 13 | €88,842 | €80,936 | -€7,906 | -8.9% |
| Non-distributable reserves | 130/1 | €139 | €139 | = | 0.0% |
| Reserves not available under the articles | 1311 | €139 | €139 | = | 0.0% |
| Tax-exempt reserves | 132 | €59,737 | €51,830 | -€7,906 | -13.2% |
| Distributable reserves | 133 | €28,966 | €28,966 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,111 | €144,545 | +€42,434 | +41.6% |
| Provisions and deferred taxes | 16 | €21,826 | €18,871 | -€2,954 | -13.5% |
| Deferred taxes | 168 | €21,826 | €18,871 | -€2,954 | -13.5% |
| Amounts payable | 17/49 | €544,606 | €549,251 | +€4,645 | +0.9% |
| Amounts payable after more than one year | 17 | €250,074 | €194,767 | -€55,307 | -22.1% |
| Financial debts | 170/4 | €250,074 | €194,767 | -€55,307 | -22.1% |
| Amounts payable within one year | 42/48 | €294,532 | €354,484 | +€59,952 | +20.4% |
| Current portion of amounts payable after more than one year | 42 | €60,793 | €83,284 | +€22,491 | +37.0% |
| Trade debts | 44 | €30,509 | €18,098 | -€12,411 | -40.7% |
| Suppliers | 440/4 | €30,509 | €18,098 | -€12,411 | -40.7% |
| Taxes, remuneration and social security | 45 | €82,132 | €86,237 | +€4,105 | +5.0% |
| Taxes | 450/3 | €82,132 | €86,237 | +€4,105 | +5.0% |
| Other amounts payable | 47/48 | €121,099 | €166,866 | +€45,767 | +37.8% |
| Non-recurring operating income | 76A | €40,000 | €105,000 | +€65,000 | +163% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,560 | €32,353 | -€4,206 | -11.5% |
| Other operating charges | 640/8 | €13,105 | €14,337 | +€1,232 | +9.4% |
| Gross operating margin | 9900 | €200,004 | €105,804 | -€94,200 | -47.1% |
| Operating profit (loss) | 9901 | €150,340 | €59,114 | -€91,225 | -60.7% |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €12,327 | €12,091 | -€235 | -1.9% |
| Recurring financial charges | 65 | €12,327 | €12,091 | -€235 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €138,013 | €47,040 | -€90,973 | -65.9% |
| Transfer from deferred taxes | 780 | €2,954 | €2,954 | = | 0.0% |
| Income taxes | 67/77 | €46,763 | €15,466 | -€31,297 | -66.9% |
| Profit (loss) for the period | 9904 | €94,204 | €34,528 | -€59,676 | -63.3% |
| Transfer from tax-exempt reserves | 789 | €7,906 | €7,906 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €102,111 | €42,434 | -€59,676 | -58.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.