Dieto: 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.
Dieto
Largest movements
- Tangible fixed assets -€14,192
down €14,192 (-6.3%), from €223,687 to €209,495
of which Land and buildings: -€7,900
- Profit (loss) carried forward -€13,385
down €13,385 (-10.4%), from -€128,708 to -€142,093
- Purchases and services -€9,470
down €9,470 (-34.6%), from €27,347 to €17,877
- Turnover -€5,300
down €5,300 (-19.7%), from €26,900 to €21,600
- Gross operating margin +€4,171
up €4,171, from -€447 to €3,723
- Depreciation +€2,943
up €2,943 (+21.8%), from €13,525 to €16,468
- Other operating charges -€1,395
down €1,395 (-78.3%), from €1,782 to €387
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 | €224,800 | €212,114 | -€12,686 | -5.6% |
| Fixed assets | 21/28 | €223,687 | €209,495 | -€14,192 | -6.3% |
| Tangible fixed assets | 22/27 | €223,687 | €209,495 | -€14,192 | -6.3% |
| Land and buildings | 22 | €168,934 | €161,034 | -€7,900 | -4.7% |
| Plant, machinery and equipment | 23 | €19,692 | €19,434 | -€258 | -1.3% |
| Furniture and vehicles | 24 | €35,061 | €29,027 | -€6,034 | -17.2% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €1,113 | €2,619 | +€1,506 | +135.3% |
| Cash at bank and in hand | 54/58 | €1,113 | €2,619 | +€1,506 | +135.3% |
| Total equity and liabilities | 10/49 | €224,800 | €212,114 | -€12,686 | -5.6% |
| Equity | 10/15 | -€69,664 | -€83,049 | -€13,385 | -19.2% |
| Contributions | 10/11 | €6,198 | €6,197 | -€1 | 0.0% |
| Capital | 10 | €6,198 | €6,197 | -€1 | 0.0% |
| Issued capital | 100 | €6,198 | €6,197 | -€1 | 0.0% |
| Reserves | 13 | €52,846 | €52,847 | +€1 | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | +€0 | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | +€0 | 0.0% |
| Distributable reserves | 133 | €50,987 | €50,987 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€128,708 | -€142,093 | -€13,385 | -10.4% |
| Amounts payable | 17/49 | €294,464 | €295,163 | +€699 | +0.2% |
| Amounts payable within one year | 42/48 | €294,464 | €295,163 | +€699 | +0.2% |
| Trade debts | 44 | €1,255 | €240 | -€1,015 | -80.9% |
| Suppliers | 440/4 | €1,255 | €240 | -€1,015 | -80.9% |
| Other amounts payable | 47/48 | €293,209 | €294,923 | +€1,714 | +0.6% |
| Turnover | 70 | €26,900 | €21,600 | -€5,300 | -19.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €27,347 | €17,877 | -€9,470 | -34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,525 | €16,468 | +€2,943 | +21.8% |
| Other operating charges | 640/8 | €1,782 | €387 | -€1,395 | -78.3% |
| Gross operating margin | 9900 | -€447 | €3,723 | +€4,171 | |
| Operating profit (loss) | 9901 | -€15,754 | -€13,132 | +€2,622 | +16.6% |
| Financial charges | 65/66B | €256 | €253 | -€3 | -1.0% |
| Recurring financial charges | 65 | €256 | €253 | -€3 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,010 | -€13,386 | +€2,624 | +16.4% |
| Profit (loss) for the period | 9904 | -€16,010 | -€13,386 | +€2,624 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,010 | -€13,386 | +€2,624 | +16.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.