Dieter Material Las Control: 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 Material Las Control
Largest movements
- Receivables within one year +€8,510
up €8,510 (+53.5%), from €15,914 to €24,424
of which Other amounts receivable: +€12,214
- Cash -€4,073
down €4,073 (-76.4%), from €5,333 to €1,260
mainly Receivables within one year (-€8,510)
- Tangible fixed assets -€322
down €322 (-52.4%), from €614 to €292
- Deferred charges and accrued income -€302
down €302 (-37.6%), from €803 to €501
- Tax, wage and social debts +€2,291
up €2,291 (+24.1%), from €9,495 to €11,787
- Trade debts +€1,503
up €1,503 (+359%), from €419 to €1,922
- Gross operating margin -€9,579
down €9,579 (-79.6%), from €12,037 to €2,457
- Taxes -€2,392
down €2,392 (-76.8%), from €3,114 to €723
- Financial income +€877
up €877 (+8,768,500%), from €0 to €877
- Other operating charges +€438
up €438 (+45.4%), from €963 to €1,400
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 | €22,802 | €26,614 | +€3,813 | +16.7% |
| Fixed assets | 21/28 | €752 | €430 | -€322 | -42.8% |
| Tangible fixed assets | 22/27 | €614 | €292 | -€322 | -52.4% |
| Furniture and vehicles | 24 | €614 | €292 | -€322 | -52.4% |
| Financial fixed assets | 28 | €138 | €138 | = | 0.0% |
| Current assets | 29/58 | €22,050 | €26,185 | +€4,134 | +18.7% |
| Amounts receivable within one year | 40/41 | €15,914 | €24,424 | +€8,510 | +53.5% |
| Trade receivables | 40 | €3,704 | €0 | -€3,704 | -100% |
| Other amounts receivable | 41 | €12,210 | €24,424 | +€12,214 | +100% |
| Cash at bank and in hand | 54/58 | €5,333 | €1,260 | -€4,073 | -76.4% |
| Deferred charges and accrued income | 490/1 | €803 | €501 | -€302 | -37.6% |
| Total equity and liabilities | 10/49 | €22,802 | €26,614 | +€3,813 | +16.7% |
| Equity | 10/15 | €12,888 | €12,906 | +€18 | +0.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €12,788 | €12,806 | +€18 | +0.1% |
| Distributable reserves | 133 | €12,788 | €12,806 | +€18 | +0.1% |
| Amounts payable | 17/49 | €9,914 | €13,708 | +€3,794 | +38.3% |
| Amounts payable within one year | 42/48 | €9,914 | €13,708 | +€3,794 | +38.3% |
| Trade debts | 44 | €419 | €1,922 | +€1,503 | +359% |
| Suppliers | 440/4 | €419 | €1,922 | +€1,503 | +359% |
| Taxes, remuneration and social security | 45 | €9,495 | €11,787 | +€2,291 | +24.1% |
| Taxes | 450/3 | €9,495 | €11,787 | +€2,291 | +24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €398 | €322 | -€76 | -19.1% |
| Other operating charges | 640/8 | €963 | €1,400 | +€438 | +45.4% |
| Non-recurring operating charges | 66A | - | €358 | +€358 | |
| Gross operating margin | 9900 | €12,037 | €2,457 | -€9,579 | -79.6% |
| Operating profit (loss) | 9901 | €10,676 | €377 | -€10,299 | -96.5% |
| Financial income | 75/76B | €0 | €877 | +€877 | +8,768,500% |
| Recurring financial income | 75 | €0 | €877 | +€877 | +8,768,500% |
| Financial charges | 65/66B | €599 | €513 | -€86 | -14.3% |
| Recurring financial charges | 65 | €419 | €513 | +€94 | +22.5% |
| Non-recurring financial charges | 66B | €180 | - | -€180 | |
| Profit (loss) for the period before taxes | 9903 | €10,077 | €741 | -€9,336 | -92.6% |
| Income taxes | 67/77 | €3,114 | €723 | -€2,392 | -76.8% |
| Profit (loss) for the period | 9904 | €6,963 | €18 | -€6,945 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,963 | €18 | -€6,945 | -99.7% |
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 30 October 2026 via checked.be.