DIET: 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.
DIET
Largest movements
- Tangible fixed assets +€31,793
up €31,793 (+4.8%), from €659,733 to €691,526
of which Land and buildings: +€32,684
- Cash +€12,415
up €12,415 (+304.4%), from €4,079 to €16,494
mainly Debts after one year (+€45,727) and Depreciation (+€25,866)
- Deferred charges and accrued income +€8,451
up €8,451 (+140.6%), from €6,012 to €14,463
- Debts after one year +€45,727
up €45,727 (+13.0%), from €351,759 to €397,486
- Other debts -€39,929
down €39,929 (-16.9%), from €236,647 to €196,718
- Trade debts +€25,772
up €25,772 (+775.9%), from €3,322 to €29,094
- Current portion of long-term debt +€24,820
up €24,820 (+67.9%), from €36,571 to €61,391
- Gross operating margin -€13,807
down €13,807 (-29.8%), from €46,402 to €32,595
- Other operating charges -€5,371
down €5,371 (-65.6%), from €8,185 to €2,814
- Depreciation +€2,941
up €2,941 (+12.8%), from €22,925 to €25,866
- Taxes +€2,837
no longer reported in 2025 (was -€2,837)
- Staff costs +€842
new in 2025: €842
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 | €669,823 | €722,483 | +€52,659 | +7.9% |
| Fixed assets | 21/28 | €659,733 | €691,526 | +€31,793 | +4.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €659,733 | €691,526 | +€31,793 | +4.8% |
| Land and buildings | 22 | €657,655 | €690,339 | +€32,684 | +5.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €2,078 | €1,187 | -€891 | -42.9% |
| Current assets | 29/58 | €10,090 | €30,956 | +€20,866 | +206.8% |
| Cash at bank and in hand | 54/58 | €4,079 | €16,494 | +€12,415 | +304.4% |
| Deferred charges and accrued income | 490/1 | €6,012 | €14,463 | +€8,451 | +140.6% |
| Total equity and liabilities | 10/49 | €669,823 | €722,483 | +€52,659 | +7.9% |
| Equity | 10/15 | €41,524 | €37,127 | -€4,397 | -10.6% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €6,250 | €6,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,226 | -€31,623 | -€4,397 | -16.2% |
| Amounts payable | 17/49 | €628,299 | €685,356 | +€57,057 | +9.1% |
| Amounts payable after more than one year | 17 | €351,759 | €397,486 | +€45,727 | +13.0% |
| Financial debts | 170/4 | €351,759 | €397,486 | +€45,727 | +13.0% |
| Amounts payable within one year | 42/48 | €276,540 | €287,869 | +€11,329 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €36,571 | €61,391 | +€24,820 | +67.9% |
| Trade debts | 44 | €3,322 | €29,094 | +€25,772 | +775.9% |
| Suppliers | 440/4 | €3,322 | €29,094 | +€25,772 | +775.9% |
| Taxes, remuneration and social security | 45 | - | €667 | +€667 | |
| Taxes | 450/3 | - | €667 | +€667 | |
| Other amounts payable | 47/48 | €236,647 | €196,718 | -€39,929 | -16.9% |
| Remuneration, social security and pensions | 62 | - | €842 | +€842 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,925 | €25,866 | +€2,941 | +12.8% |
| Other operating charges | 640/8 | €8,185 | €2,814 | -€5,371 | -65.6% |
| Gross operating margin | 9900 | €46,402 | €32,595 | -€13,807 | -29.8% |
| Operating profit (loss) | 9901 | €15,293 | €3,073 | -€12,220 | -79.9% |
| Financial charges | 65/66B | €6,782 | €7,470 | +€689 | +10.2% |
| Recurring financial charges | 65 | €6,782 | €7,470 | +€689 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €8,511 | -€4,397 | -€12,909 | |
| Income taxes | 67/77 | -€2,837 | - | +€2,837 | |
| Profit (loss) for the period | 9904 | €11,348 | -€4,397 | -€15,745 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,348 | -€4,397 | -€15,745 |
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 29 September 2026 via checked.be.