DIETENS en Co: what changed
DIETENS en Co
Largest movements
- Cash -€33,631
down €33,631 (-79.6%), from €42,266 to €8,635
mainly Current portion of long-term debt (-€29,783) and Net result for the year (-€15,603)
- Tangible fixed assets -€23,331
down €23,331 (-9.1%), from €257,392 to €234,060
of which Land and buildings: -€25,737
- Current portion of long-term debt -€29,783
down €29,783 (-78.1%), from €38,124 to €8,341
- Profit (loss) carried forward -€13,034
new in 2026: -€13,034
- Debts after one year -€8,341
down €8,341 (-62.2%), from €13,408 to €5,067
- Gross operating margin -€24,653
down €24,653 (-68.3%), from €36,088 to €11,435
- Taxes -€3,478
no longer reported in 2026 (was €3,478)
- Depreciation +€838
up €838 (+3.3%), from €25,259 to €26,097
- Financial income -€825
down €825 (-23.6%), from €3,499 to €2,674
- Financial charges -€615
down €615 (-37.3%), from €1,651 to €1,036
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €302,608 | €247,801 | -€54,806 | -18.1% |
| Fixed assets | 21/28 | €257,392 | €234,060 | -€23,331 | -9.1% |
| Tangible fixed assets | 22/27 | €257,392 | €234,060 | -€23,331 | -9.1% |
| Land and buildings | 22 | €256,636 | €230,899 | -€25,737 | -10.0% |
| Plant, machinery and equipment | 23 | €756 | €3,161 | +€2,406 | +318% |
| Current assets | 29/58 | €45,216 | €13,741 | -€31,475 | -69.6% |
| Amounts receivable within one year | 40/41 | €2,844 | €5,000 | +€2,156 | +75.8% |
| Other amounts receivable | 41 | €2,844 | €5,000 | +€2,156 | +75.8% |
| Cash at bank and in hand | 54/58 | €42,266 | €8,635 | -€33,631 | -79.6% |
| Deferred charges and accrued income | 490/1 | €106 | €106 | = | 0.0% |
| Total equity and liabilities | 10/49 | €302,608 | €247,801 | -€54,806 | -18.1% |
| Equity | 10/15 | €224,865 | €209,261 | -€15,603 | -6.9% |
| 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% |
| Reserves | 13 | €163,365 | €160,796 | -€2,569 | -1.6% |
| Non-distributable reserves | 130/1 | €19,473 | €19,473 | = | 0.0% |
| Legal reserve | 130 | €19,473 | €19,473 | = | 0.0% |
| Tax-exempt reserves | 132 | €48,382 | €45,813 | -€2,569 | -5.3% |
| Distributable reserves | 133 | €95,509 | €95,509 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€13,034 | -€13,034 | |
| Provisions and deferred taxes | 16 | €26,211 | €25,132 | -€1,079 | -4.1% |
| Deferred taxes | 168 | €26,211 | €25,132 | -€1,079 | -4.1% |
| Amounts payable | 17/49 | €51,531 | €13,408 | -€38,124 | -74.0% |
| Amounts payable after more than one year | 17 | €13,408 | €5,067 | -€8,341 | -62.2% |
| Financial debts | 170/4 | €13,408 | €5,067 | -€8,341 | -62.2% |
| Amounts payable within one year | 42/48 | €38,124 | €8,341 | -€29,783 | -78.1% |
| Current portion of amounts payable after more than one year | 42 | €38,124 | €8,341 | -€29,783 | -78.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,259 | €26,097 | +€838 | +3.3% |
| Other operating charges | 640/8 | €4,001 | €3,659 | -€342 | -8.5% |
| Gross operating margin | 9900 | €36,088 | €11,435 | -€24,653 | -68.3% |
| Operating profit (loss) | 9901 | €6,828 | -€18,321 | -€25,149 | |
| Financial income | 75/76B | €3,499 | €2,674 | -€825 | -23.6% |
| Recurring financial income | 75 | €3,499 | €2,674 | -€825 | -23.6% |
| Financial charges | 65/66B | €1,651 | €1,036 | -€615 | -37.3% |
| Recurring financial charges | 65 | €1,651 | €1,036 | -€615 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €8,677 | -€16,683 | -€25,359 | |
| Transfer from deferred taxes | 780 | €1,079 | €1,079 | = | 0.0% |
| Income taxes | 67/77 | €3,478 | - | -€3,478 | |
| Profit (loss) for the period | 9904 | €6,278 | -€15,603 | -€21,881 | |
| Transfer from tax-exempt reserves | 789 | €2,569 | €2,569 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,847 | -€13,034 | -€21,881 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 April 2025 and 30 April 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.