DIETER: 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.
DIETER
Largest movements
- Current investments +€78,412
up €78,412 (+151%), from €51,899 to €130,312
- Receivables within one year -€55,071
down €55,071 (-13.6%), from €404,714 to €349,643
of which Other amounts receivable: -€54,690
- Tangible fixed assets -€46,889
down €46,889 (-19.8%), from €237,268 to €190,379
of which Furniture and vehicles: -€48,044
- Cash +€38,375
up €38,375 (+125%), from €30,810 to €69,185
mainly Net result for the year (+€294,955) and Depreciation (+€69,926)
- Reserves +€30,000
up €30,000 (+10.0%), from €300,785 to €330,785
of which Distributable reserves: +€30,000
- Debts after one year -€19,569
no longer reported in 2025 (was €19,569)
- Gross operating margin +€23,525
up €23,525 (+5.6%), from €423,361 to €446,886
- Financial income -€7,549
down €7,549 (-25.0%), from €30,206 to €22,658
- Depreciation +€6,864
up €6,864 (+10.9%), from €63,062 to €69,926
- Staff costs +€6,124
up €6,124 (+9.5%), from €64,138 to €70,262
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 | €729,764 | €745,400 | +€15,636 | +2.1% |
| Fixed assets | 21/28 | €239,451 | €192,462 | -€46,989 | -19.6% |
| Intangible fixed assets | 21 | €100 | - | -€100 | |
| Tangible fixed assets | 22/27 | €237,268 | €190,379 | -€46,889 | -19.8% |
| Land and buildings | 22 | €34,808 | €27,344 | -€7,464 | -21.4% |
| Plant, machinery and equipment | 23 | €22,295 | €30,914 | +€8,619 | +38.7% |
| Furniture and vehicles | 24 | €180,165 | €132,122 | -€48,044 | -26.7% |
| Financial fixed assets | 28 | €2,082 | €2,082 | = | 0.0% |
| Current assets | 29/58 | €490,314 | €552,939 | +€62,625 | +12.8% |
| Amounts receivable within one year | 40/41 | €404,714 | €349,643 | -€55,071 | -13.6% |
| Trade receivables | 40 | €382 | - | -€382 | |
| Other amounts receivable | 41 | €404,333 | €349,643 | -€54,690 | -13.5% |
| Current investments | 50/53 | €51,899 | €130,312 | +€78,412 | +151% |
| Cash at bank and in hand | 54/58 | €30,810 | €69,185 | +€38,375 | +125% |
| Deferred charges and accrued income | 490/1 | €2,890 | €3,799 | +€909 | +31.5% |
| Total equity and liabilities | 10/49 | €729,764 | €745,400 | +€15,636 | +2.1% |
| Equity | 10/15 | €363,470 | €393,425 | +€29,955 | +8.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €300,785 | €330,785 | +€30,000 | +10.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €294,585 | €324,585 | +€30,000 | +10.2% |
| Profit (loss) carried forward | 14 | €685 | €640 | -€45 | -6.6% |
| Amounts payable | 17/49 | €366,294 | €351,976 | -€14,319 | -3.9% |
| Amounts payable after more than one year | 17 | €19,569 | - | -€19,569 | |
| Financial debts | 170/4 | €19,569 | - | -€19,569 | |
| Amounts payable within one year | 42/48 | €346,726 | €351,976 | +€5,250 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €20,567 | €19,569 | -€999 | -4.9% |
| Trade debts | 44 | €48,000 | €44,007 | -€3,993 | -8.3% |
| Suppliers | 440/4 | €48,000 | €44,007 | -€3,993 | -8.3% |
| Taxes, remuneration and social security | 45 | €18,159 | €23,401 | +€5,241 | +28.9% |
| Taxes | 450/3 | €10,648 | €17,068 | +€6,420 | +60.3% |
| Remuneration and social security | 454/9 | €7,511 | €6,333 | -€1,178 | -15.7% |
| Other amounts payable | 47/48 | €260,000 | €265,000 | +€5,000 | +1.9% |
| Non-recurring operating income | 76A | - | €25,750 | +€25,750 | |
| Remuneration, social security and pensions | 62 | €64,138 | €70,262 | +€6,124 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,062 | €69,926 | +€6,864 | +10.9% |
| Other operating charges | 640/8 | €13,610 | €16,176 | +€2,566 | +18.9% |
| Gross operating margin | 9900 | €423,361 | €446,886 | +€23,525 | +5.6% |
| Operating profit (loss) | 9901 | €282,552 | €290,522 | +€7,971 | +2.8% |
| Financial income | 75/76B | €30,206 | €22,658 | -€7,549 | -25.0% |
| Recurring financial income | 75 | €30,206 | €22,658 | -€7,549 | -25.0% |
| Financial charges | 65/66B | €9,578 | €7,604 | -€1,974 | -20.6% |
| Recurring financial charges | 65 | €9,578 | €7,604 | -€1,974 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €303,180 | €305,576 | +€2,396 | +0.8% |
| Income taxes | 67/77 | €11,438 | €10,622 | -€817 | -7.1% |
| Profit (loss) for the period | 9904 | €291,742 | €294,955 | +€3,213 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €291,742 | €294,955 | +€3,213 | +1.1% |
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 21 October 2026 via checked.be.