DIETERTRANS: what changed
Two fiscal 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.
DIETERTRANS
Largest movements
- Cash -€19,507
down €19,507 (-21.2%), from €91,939 to €72,431
mainly Debts after one year (-€19,210) and Receivables after one year (-€17,683)
- Receivables after one year +€17,683
up €17,683 (+21.3%), from €83,078 to €100,761
- Tangible fixed assets -€15,396
down €15,396 (-11.4%), from €135,317 to €119,922
of which Land and buildings: -€18,276
- Debts after one year -€19,210
down €19,210 (-12.9%), from €149,449 to €130,239
- Advances received +€7,088
new in 2025: €7,088
- Tax, wage and social debts -€3,862
down €3,862 (-22.7%), from €17,014 to €13,152
- Reserves -€3,642
down €3,642 (-3.2%), from €114,714 to €111,071
- Gross operating margin -€29,879
down €29,879 (-55.5%), from €53,807 to €23,928
- Taxes -€9,033
no longer reported in 2025 (was €9,033)
- Depreciation -€1,983
down €1,983 (-8.9%), from €22,303 to €20,320
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.
Cash bridge derived
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 | €325,805 | €304,042 | -€21,764 | -6.7% |
| Fixed assets | 21/28 | €135,317 | €119,922 | -€15,396 | -11.4% |
| Tangible fixed assets | 22/27 | €135,317 | €119,922 | -€15,396 | -11.4% |
| Land and buildings | 22 | €133,784 | €115,508 | -€18,276 | -13.7% |
| Furniture and vehicles | 24 | €1,533 | €4,413 | +€2,880 | +187.8% |
| Current assets | 29/58 | €190,488 | €184,120 | -€6,368 | -3.3% |
| Amounts receivable after more than one year | 29 | €83,078 | €100,761 | +€17,683 | +21.3% |
| Other amounts receivable | 291 | €83,078 | €100,761 | +€17,683 | +21.3% |
| Amounts receivable within one year | 40/41 | €12,447 | €9,770 | -€2,677 | -21.5% |
| Trade receivables | 40 | €11,796 | €9,761 | -€2,034 | -17.2% |
| Other amounts receivable | 41 | €651 | €9 | -€642 | -98.6% |
| Cash at bank and in hand | 54/58 | €91,939 | €72,431 | -€19,507 | -21.2% |
| Deferred charges and accrued income | 490/1 | €3,024 | €1,157 | -€1,867 | -61.8% |
| Total equity and liabilities | 10/49 | €325,805 | €304,042 | -€21,764 | -6.7% |
| Equity | 10/15 | €135,165 | €131,523 | -€3,642 | -2.7% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €114,714 | €111,071 | -€3,642 | -3.2% |
| Distributable reserves | 133 | €114,714 | €111,071 | -€3,642 | -3.2% |
| Amounts payable | 17/49 | €190,640 | €172,519 | -€18,121 | -9.5% |
| Amounts payable after more than one year | 17 | €149,449 | €130,239 | -€19,210 | -12.9% |
| Financial debts | 170/4 | €149,449 | €130,239 | -€19,210 | -12.9% |
| Amounts payable within one year | 42/48 | €41,192 | €42,280 | +€1,089 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €18,231 | €19,210 | +€979 | +5.4% |
| Trade debts | 44 | €5,947 | €2,831 | -€3,116 | -52.4% |
| Suppliers | 440/4 | €5,947 | €2,831 | -€3,116 | -52.4% |
| Advances received on contracts in progress | 46 | - | €7,088 | +€7,088 | |
| Taxes, remuneration and social security | 45 | €17,014 | €13,152 | -€3,862 | -22.7% |
| Taxes | 450/3 | €17,014 | €13,152 | -€3,862 | -22.7% |
| Remuneration, social security and pensions | 62 | €181 | - | -€181 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,303 | €20,320 | -€1,983 | -8.9% |
| Other operating charges | 640/8 | €2,257 | €2,279 | +€23 | +1.0% |
| Gross operating margin | 9900 | €53,807 | €23,928 | -€29,879 | -55.5% |
| Operating profit (loss) | 9901 | €29,067 | €1,329 | -€27,738 | -95.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,541 | €4,971 | +€430 | +9.5% |
| Recurring financial charges | 65 | €4,541 | €4,971 | +€430 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €24,526 | -€3,642 | -€28,168 | |
| Income taxes | 67/77 | €9,033 | - | -€9,033 | |
| Profit (loss) for the period | 9904 | €15,492 | -€3,642 | -€19,135 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,492 | -€3,642 | -€19,135 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.