DIET PLUS BELGIUM: 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.
DIET PLUS BELGIUM
Largest movements
- Receivables within one year +€41,815
up €41,815 (+3.6%), from €1.2m to €1.2m
of which Trade receivables: +€38,923
- Tangible fixed assets -€28,364
down €28,364 (-88.5%), from €32,033 to €3,669
of which Furniture and vehicles: -€16,838
- Intangible fixed assets -€13,617
no longer reported in 2025 (was €13,617)
- Tax, wage and social debts -€151,817
down €151,817 (-68.3%), from €222,365 to €70,548
of which Remuneration and social security: -€104,879
- Other debts +€151,454
up €151,454 (+11.4%), from €1.3m to €1.5m
- Profit (loss) carried forward -€149,932
down €149,932 (-9.6%), from -€1.6m to -€1.7m
- Trade debts +€147,362
up €147,362 (+13.0%), from €1.1m to €1.3m
- Gross operating margin -€178,089
down €178,089 (-52.7%), from €337,959 to €159,870
- Staff costs -€138,008
down €138,008 (-43.3%), from €319,082 to €181,075
- Other operating charges +€47,627
up €47,627 (+876%), from €5,438 to €53,066
- Depreciation -€42,932
down €42,932 (-71.3%), from €60,216 to €17,284
- Financial charges +€11,820
up €11,820 (+60.2%), from €19,647 to €31,467
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.
Derived cash bridge
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 | €1,261,560 | €1,258,675 | -€2,885 | -0.2% |
| Fixed assets | 21/28 | €77,440 | €35,459 | -€41,981 | -54.2% |
| Intangible fixed assets | 21 | €13,617 | - | -€13,617 | |
| Tangible fixed assets | 22/27 | €32,033 | €3,669 | -€28,364 | -88.5% |
| Plant, machinery and equipment | 23 | €14,605 | €3,079 | -€11,526 | -78.9% |
| Furniture and vehicles | 24 | €17,428 | €590 | -€16,838 | -96.6% |
| Financial fixed assets | 28 | €31,790 | €31,790 | = | 0.0% |
| Current assets | 29/58 | €1,184,120 | €1,223,216 | +€39,096 | +3.3% |
| Stocks and contracts in progress | 3 | €19,289 | €8,143 | -€11,146 | -57.8% |
| Stocks | 30/36 | €19,289 | €8,143 | -€11,146 | -57.8% |
| Amounts receivable within one year | 40/41 | €1,150,887 | €1,192,702 | +€41,815 | +3.6% |
| Trade receivables | 40 | €1,150,887 | €1,189,810 | +€38,923 | +3.4% |
| Other amounts receivable | 41 | - | €2,891 | +€2,891 | |
| Cash at bank and in hand | 54/58 | €13,944 | €20,301 | +€6,357 | +45.6% |
| Deferred charges and accrued income | 490/1 | - | €2,070 | +€2,070 | |
| Total equity and liabilities | 10/49 | €1,261,560 | €1,258,675 | -€2,885 | -0.2% |
| Equity | 10/15 | -€1,494,356 | -€1,644,288 | -€149,932 | -10.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,555,856 | -€1,705,788 | -€149,932 | -9.6% |
| Amounts payable | 17/49 | €2,755,916 | €2,902,963 | +€147,047 | +5.3% |
| Amounts payable within one year | 42/48 | €2,755,016 | €2,902,963 | +€147,947 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €72,932 | €73,880 | +€948 | +1.3% |
| Trade debts | 44 | €1,133,243 | €1,280,605 | +€147,362 | +13.0% |
| Suppliers | 440/4 | €1,133,243 | €1,280,605 | +€147,362 | +13.0% |
| Taxes, remuneration and social security | 45 | €222,365 | €70,548 | -€151,817 | -68.3% |
| Taxes | 450/3 | €77,245 | €30,307 | -€46,938 | -60.8% |
| Remuneration and social security | 454/9 | €145,120 | €40,241 | -€104,879 | -72.3% |
| Other amounts payable | 47/48 | €1,326,476 | €1,477,930 | +€151,454 | +11.4% |
| Accrued charges and deferred income | 492/3 | €900 | - | -€900 | |
| Non-recurring operating income | 76A | €37,813 | - | -€37,813 | |
| Remuneration, social security and pensions | 62 | €319,082 | €181,075 | -€138,008 | -43.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,216 | €17,284 | -€42,932 | -71.3% |
| Other operating charges | 640/8 | €5,438 | €53,066 | +€47,627 | +876% |
| Non-recurring operating charges | 66A | €6,350 | €36,483 | +€30,133 | +475% |
| Gross operating margin | 9900 | €337,959 | €159,870 | -€178,089 | -52.7% |
| Operating profit (loss) | 9901 | -€53,128 | -€128,038 | -€74,909 | -141% |
| Financial income | 75/76B | €1,415 | €10,000 | +€8,585 | +607% |
| Recurring financial income | 75 | €1,415 | €10,000 | +€8,585 | +607% |
| Non-recurring financial income | 76B | - | €10,000 | +€10,000 | |
| Financial charges | 65/66B | €19,647 | €31,467 | +€11,820 | +60.2% |
| Recurring financial charges | 65 | €19,647 | €31,467 | +€11,820 | +60.2% |
| Profit (loss) for the period before taxes | 9903 | -€71,360 | -€149,504 | -€78,144 | -110% |
| Income taxes | 67/77 | €81 | €428 | +€347 | +430% |
| Profit (loss) for the period | 9904 | -€71,441 | -€149,932 | -€78,491 | -110% |
| Profit (loss) for the period to be appropriated | 9905 | -€71,441 | -€149,932 | -€78,491 | -110% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.