DIETBALD: 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.
What changed
DIETBALD
NACE 64.210, Activities of holding companies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€13,988
2024 · -€51,102+€37,114
Equity
€703,311
2024 · €717,299-€13,988
Cash
-
2024 · €3,028-€3,028
Balance sheet total
€3.7m
2024 · €3.7m+€65,670
Largest movements
Assets
- Financial fixed assets +€77,943
up €77,943 (+2.2%), from €3.6m to €3.6m
Equity and liabilities
- Tax, wage and social debts +€49,179
up €49,179 (+167%), from €29,376 to €78,555
of which Remuneration and social security: +€47,875
Income statement
- Gross operating margin +€81,830
up €81,830 (+113%), from €72,247 to €154,077
- Other operating charges +€39,558
up €39,558 (+10,018%), from €395 to €39,953
- Staff costs +€5,911
up €5,911 (+4.9%), from €120,170 to €126,080
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.
Result 2024
-€51,102
Gross operating margin
+€81,830
Staff costs
-€5,911
Other operating charges
-€39,558
Financial charges
+€774
Taxes
-€22
Result 2025
-€13,988
raises the resultlowers the result
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.
From operations
+€40,246
Investment
-€77,943
Financing
+€34,668
Cash 2024
€3,028
From operations (derived)
+€40,246
Net result for the year
-€13,988
Receivables after one year
-€13,236
Receivables within one year
+€22,625
Deferred charges and accrued income
-€144
Trade debts
-€4,189
Tax, wage and social debts
+€49,179
Investment (derived)
-€77,943
Investment in fixed assets (net)
-€77,943
Financing
+€34,668
Debts after one year
+€34,148
Short-term financial debts
+€520
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,661,726 | €3,727,395 | +€65,670 | +1.8% |
| Fixed assets | 21/28 | €3,569,126 | €3,647,068 | +€77,943 | +2.2% |
| Financial fixed assets | 28 | €3,569,126 | €3,647,068 | +€77,943 | +2.2% |
| Current assets | 29/58 | €92,600 | €80,327 | -€12,273 | -13.3% |
| Amounts receivable after more than one year | 29 | €47,078 | €60,314 | +€13,236 | +28.1% |
| Other amounts receivable | 291 | €47,078 | €60,314 | +€13,236 | +28.1% |
| Amounts receivable within one year | 40/41 | €41,550 | €18,925 | -€22,625 | -54.5% |
| Trade receivables | 40 | €21,837 | - | -€21,837 | |
| Other amounts receivable | 41 | €19,713 | €18,925 | -€788 | -4.0% |
| Cash at bank and in hand | 54/58 | €3,028 | - | -€3,028 | |
| Deferred charges and accrued income | 490/1 | €943 | €1,087 | +€144 | +15.3% |
| Total equity and liabilities | 10/49 | €3,661,726 | €3,727,395 | +€65,670 | +1.8% |
| Equity | 10/15 | €717,299 | €703,311 | -€13,988 | -2.0% |
| Contributions | 10/11 | €747,980 | €747,980 | = | 0.0% |
| Reserves | 13 | €4,109 | €4,109 | = | 0.0% |
| Non-distributable reserves | 130/1 | €232 | €232 | = | 0.0% |
| Reserves not available under the articles | 1311 | €232 | €232 | = | 0.0% |
| Distributable reserves | 133 | €3,877 | €3,877 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,791 | -€48,779 | -€13,988 | -40.2% |
| Amounts payable | 17/49 | €2,944,427 | €3,024,085 | +€79,658 | +2.7% |
| Amounts payable after more than one year | 17 | €2,897,674 | €2,931,822 | +€34,148 | +1.2% |
| Other amounts payable | 178/9 | €2,897,674 | €2,931,822 | +€34,148 | +1.2% |
| Amounts payable within one year | 42/48 | €46,752 | €92,263 | +€45,510 | +97.3% |
| Financial debts | 43 | - | €520 | +€520 | |
| Credit institutions | 430/8 | - | €520 | +€520 | |
| Trade debts | 44 | €17,376 | €13,187 | -€4,189 | -24.1% |
| Suppliers | 440/4 | €17,376 | €13,187 | -€4,189 | -24.1% |
| Taxes, remuneration and social security | 45 | €29,376 | €78,555 | +€49,179 | +167% |
| Taxes | 450/3 | €5,782 | €7,086 | +€1,304 | +22.5% |
| Remuneration and social security | 454/9 | €23,594 | €71,469 | +€47,875 | +203% |
| Non-recurring operating income | 76A | - | €10 | +€10 | |
| Remuneration, social security and pensions | 62 | €120,170 | €126,080 | +€5,911 | +4.9% |
| Other operating charges | 640/8 | €395 | €39,953 | +€39,558 | +10,018% |
| Gross operating margin | 9900 | €72,247 | €154,077 | +€81,830 | +113% |
| Operating profit (loss) | 9901 | -€48,318 | -€11,956 | +€36,361 | +75.3% |
| Financial charges | 65/66B | €2,350 | €1,576 | -€774 | -33.0% |
| Recurring financial charges | 65 | €2,350 | €1,576 | -€774 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | -€50,667 | -€13,532 | +€37,136 | +73.3% |
| Income taxes | 67/77 | €435 | €457 | +€22 | +5.0% |
| Profit (loss) for the period | 9904 | -€51,102 | -€13,988 | +€37,114 | +72.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,102 | -€13,988 | +€37,114 | +72.6% |
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 15 October 2026 via checked.be.