Dieter Adant BV: 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 Adant BV
Largest movements
- Receivables within one year +€104,007
up €104,007 (+135%), from €77,200 to €181,207
of which Other amounts receivable: +€93,585
- Cash -€54,794
down €54,794 (-45.9%), from €119,369 to €64,575
mainly Receivables within one year (-€104,007) and Investment in fixed assets (net) (-€42,790)
- Tangible fixed assets +€22,354
up €22,354 (+23.2%), from €96,522 to €118,876
of which Other tangible fixed assets: +€28,454
- Deferred charges and accrued income -€4,611
down €4,611 (-60.0%), from €7,687 to €3,076
- Profit (loss) carried forward +€67,729
up €67,729 (+35.4%), from €191,092 to €258,821
- Debts after one year -€11,487
down €11,487 (-20.9%), from €54,879 to €43,392
- Trade debts +€9,643
up €9,643 (+159%), from €6,047 to €15,690
- Depreciation +€4,807
up €4,807 (+25.8%), from €18,629 to €23,436
- Financial charges +€3,340
up €3,340 (+56.4%), from €5,927 to €9,266
- Gross operating margin +€1,966
up €1,966 (+1.7%), from €117,445 to €119,411
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 | €353,047 | €415,852 | +€62,805 | +17.8% |
| Fixed assets | 21/28 | €99,522 | €118,876 | +€19,354 | +19.4% |
| Tangible fixed assets | 22/27 | €96,522 | €118,876 | +€22,354 | +23.2% |
| Plant, machinery and equipment | 23 | €4,003 | €1,108 | -€2,895 | -72.3% |
| Furniture and vehicles | 24 | €35,800 | €32,595 | -€3,206 | -9.0% |
| Other tangible fixed assets | 26 | €56,719 | €85,174 | +€28,454 | +50.2% |
| Financial fixed assets | 28 | €3,000 | €0 | -€3,000 | -100% |
| Current assets | 29/58 | €253,525 | €296,976 | +€43,452 | +17.1% |
| Amounts receivable after more than one year | 29 | €49,269 | €48,118 | -€1,150 | -2.3% |
| Trade receivables | 290 | €49,269 | €48,118 | -€1,150 | -2.3% |
| Amounts receivable within one year | 40/41 | €77,200 | €181,207 | +€104,007 | +135% |
| Trade receivables | 40 | €47,670 | €58,091 | +€10,422 | +21.9% |
| Other amounts receivable | 41 | €29,530 | €123,115 | +€93,585 | +317% |
| Cash at bank and in hand | 54/58 | €119,369 | €64,575 | -€54,794 | -45.9% |
| Deferred charges and accrued income | 490/1 | €7,687 | €3,076 | -€4,611 | -60.0% |
| Total equity and liabilities | 10/49 | €353,047 | €415,852 | +€62,805 | +17.8% |
| Equity | 10/15 | €244,092 | €311,821 | +€67,729 | +27.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €191,092 | €258,821 | +€67,729 | +35.4% |
| Amounts payable | 17/49 | €108,955 | €104,031 | -€4,924 | -4.5% |
| Amounts payable after more than one year | 17 | €54,879 | €43,392 | -€11,487 | -20.9% |
| Financial debts | 170/4 | €54,879 | €43,392 | -€11,487 | -20.9% |
| Amounts payable within one year | 42/48 | €54,076 | €60,640 | +€6,563 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €29,961 | €27,654 | -€2,307 | -7.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,047 | €15,690 | +€9,643 | +159% |
| Suppliers | 440/4 | €6,047 | €15,690 | +€9,643 | +159% |
| Taxes, remuneration and social security | 45 | €18,069 | €17,295 | -€774 | -4.3% |
| Taxes | 450/3 | €15,369 | €15,295 | -€74 | -0.5% |
| Remuneration and social security | 454/9 | €2,700 | €2,000 | -€700 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,629 | €23,436 | +€4,807 | +25.8% |
| Other operating charges | 640/8 | €1,127 | €1,064 | -€62 | -5.5% |
| Gross operating margin | 9900 | €117,445 | €119,411 | +€1,966 | +1.7% |
| Operating profit (loss) | 9901 | €97,689 | €94,911 | -€2,778 | -2.8% |
| Financial income | 75/76B | €1,314 | €1,005 | -€309 | -23.5% |
| Recurring financial income | 75 | €1,314 | €1,005 | -€309 | -23.5% |
| Financial charges | 65/66B | €5,927 | €9,266 | +€3,340 | +56.4% |
| Recurring financial charges | 65 | €5,927 | €9,266 | +€3,340 | +56.4% |
| Profit (loss) for the period before taxes | 9903 | €93,076 | €86,649 | -€6,427 | -6.9% |
| Income taxes | 67/77 | €19,422 | €18,920 | -€502 | -2.6% |
| Profit (loss) for the period | 9904 | €73,654 | €67,729 | -€5,925 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €73,654 | €67,729 | -€5,925 | -8.0% |
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 28 October 2026 via checked.be.