DIETRONIC: 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.
DIETRONIC
Largest movements
- Cash +€35,225
up €35,225 (+64.6%), from €54,565 to €89,790
mainly Net result for the year (+€17,759) and Receivables after one year (+€12,519)
- Receivables after one year -€12,519
down €12,519 (-26.9%), from €46,502 to €33,983
of which Trade receivables: -€11,927
- Deferred charges and accrued income -€5,000
no longer reported in 2025 (was €5,000)
- Reserves +€17,760
up €17,760 (+33.7%), from €52,643 to €70,403
- Tax, wage and social debts -€9,365
down €9,365 (-47.5%), from €19,731 to €10,366
- Trade debts +€7,811
up €7,811 (+32.4%), from €24,101 to €31,912
- Other debts +€1,500
up €1,500 (+44.2%), from €3,392 to €4,892
- Taxes -€23,398
down €23,398, from €13,761 to -€9,637
- Staff costs +€6,571
up €6,571 (+13.0%), from €50,599 to €57,170
- Gross operating margin -€5,312
down €5,312 (-7.5%), from €70,586 to €65,274
- Depreciation -€1,877
down €1,877 (-100.0%), from €1,877 to €0
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 | €106,067 | €123,773 | +€17,706 | +16.7% |
| Fixed assets | 21/28 | - | €0 | = | |
| Intangible fixed assets | 21 | - | €0 | = | |
| Current assets | 29/58 | €106,067 | €123,773 | +€17,706 | +16.7% |
| Amounts receivable after more than one year | 29 | €46,502 | €33,983 | -€12,519 | -26.9% |
| Trade receivables | 290 | €39,002 | €27,075 | -€11,927 | -30.6% |
| Other amounts receivable | 291 | €7,500 | €6,908 | -€592 | -7.9% |
| Cash at bank and in hand | 54/58 | €54,565 | €89,790 | +€35,225 | +64.6% |
| Deferred charges and accrued income | 490/1 | €5,000 | - | -€5,000 | |
| Total equity and liabilities | 10/49 | €106,067 | €123,773 | +€17,706 | +16.7% |
| Equity | 10/15 | €58,843 | €76,603 | +€17,760 | +30.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €52,643 | €70,403 | +€17,760 | +33.7% |
| Distributable reserves | 133 | €52,643 | €70,403 | +€17,760 | +33.7% |
| Amounts payable | 17/49 | €47,224 | €47,170 | -€54 | -0.1% |
| Amounts payable within one year | 42/48 | €47,224 | €47,170 | -€54 | -0.1% |
| Trade debts | 44 | €24,101 | €31,912 | +€7,811 | +32.4% |
| Suppliers | 440/4 | €24,101 | €31,912 | +€7,811 | +32.4% |
| Taxes, remuneration and social security | 45 | €19,731 | €10,366 | -€9,365 | -47.5% |
| Remuneration and social security | 454/9 | €19,731 | €10,366 | -€9,365 | -47.5% |
| Other amounts payable | 47/48 | €3,392 | €4,892 | +€1,500 | +44.2% |
| Remuneration, social security and pensions | 62 | €50,599 | €57,170 | +€6,571 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,877 | €0 | -€1,877 | -100.0% |
| Other operating charges | 640/8 | €140 | €144 | +€4 | +2.9% |
| Gross operating margin | 9900 | €70,586 | €65,274 | -€5,312 | -7.5% |
| Operating profit (loss) | 9901 | €17,970 | €7,960 | -€10,010 | -55.7% |
| Financial income | 75/76B | €517 | €162 | -€355 | -68.7% |
| Recurring financial income | 75 | €517 | €162 | -€355 | -68.7% |
| Financial charges | 65/66B | €144 | - | -€144 | |
| Recurring financial charges | 65 | €144 | - | -€144 | |
| Profit (loss) for the period before taxes | 9903 | €18,343 | €8,122 | -€10,221 | -55.7% |
| Income taxes | 67/77 | €13,761 | -€9,637 | -€23,398 | |
| Profit (loss) for the period | 9904 | €4,582 | €17,759 | +€13,177 | +287.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,582 | €17,759 | +€13,177 | +287.6% |
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 5 October 2026 via checked.be.