DIETSDESIGN: 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.
DIETSDESIGN
Largest movements
- Receivables after one year -€71,759
down €71,759 (-53.9%), from €133,082 to €61,323
- Tangible fixed assets -€7,568
down €7,568 (-6.2%), from €121,184 to €113,615
of which Land and buildings: -€6,812
- Deferred charges and accrued income -€5,354
down €5,354 (-96.1%), from €5,571 to €217
- Receivables within one year +€3,133
up €3,133 (+98.4%), from €3,185 to €6,318
of which Other amounts receivable: +€4,466
- Debts after one year -€45,558
down €45,558 (-51.6%), from €88,278 to €42,720
- Other debts -€40,706
down €40,706 (-100.0%), from €40,706 to €0
- Reserves +€7,579
up €7,579 (+11.4%), from €66,714 to €74,293
of which Distributable reserves: +€8,479
- Tax, wage and social debts -€4,424
down €4,424 (-44.2%), from €10,012 to €5,588
- Gross operating margin +€17,880
up €17,880 (+112.2%), from €15,931 to €33,810
- Other operating charges +€2,970
up €2,970 (+182.8%), from €1,625 to €4,594
- Financial charges +€2,642
up €2,642 (+35.7%), from €7,403 to €10,045
- Depreciation +€2,492
up €2,492 (+49.1%), from €5,076 to €7,568
- Taxes +€1,193
up €1,193 (+41.9%), from €2,850 to €4,043
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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €263,505 | €182,558 | -€80,947 | -30.7% |
| Fixed assets | 21/28 | €121,184 | €113,615 | -€7,568 | -6.2% |
| Tangible fixed assets | 22/27 | €121,184 | €113,615 | -€7,568 | -6.2% |
| Land and buildings | 22 | €120,019 | €113,207 | -€6,812 | -5.7% |
| Furniture and vehicles | 24 | €1,165 | €409 | -€756 | -64.9% |
| Current assets | 29/58 | €142,321 | €68,943 | -€73,378 | -51.6% |
| Amounts receivable after more than one year | 29 | €133,082 | €61,323 | -€71,759 | -53.9% |
| Other amounts receivable | 291 | €133,082 | €61,323 | -€71,759 | -53.9% |
| Amounts receivable within one year | 40/41 | €3,185 | €6,318 | +€3,133 | +98.4% |
| Trade receivables | 40 | €3,185 | €1,852 | -€1,332 | -41.8% |
| Other amounts receivable | 41 | €0 | €4,466 | +€4,466 | |
| Cash at bank and in hand | 54/58 | €484 | €1,085 | +€601 | +124.1% |
| Deferred charges and accrued income | 490/1 | €5,571 | €217 | -€5,354 | -96.1% |
| Total equity and liabilities | 10/49 | €263,505 | €182,558 | -€80,947 | -30.7% |
| Equity | 10/15 | €91,714 | €99,293 | +€7,579 | +8.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €66,714 | €74,293 | +€7,579 | +11.4% |
| Non-distributable reserves | 130/1 | €900 | €0 | -€900 | -100.0% |
| Reserves not available under the articles | 1311 | €900 | €0 | -€900 | -100.0% |
| Distributable reserves | 133 | €65,814 | €74,293 | +€8,479 | +12.9% |
| Amounts payable | 17/49 | €171,791 | €83,266 | -€88,525 | -51.5% |
| Amounts payable after more than one year | 17 | €88,278 | €42,720 | -€45,558 | -51.6% |
| Financial debts | 170/4 | €88,278 | €42,720 | -€45,558 | -51.6% |
| Amounts payable within one year | 42/48 | €83,129 | €40,546 | -€42,583 | -51.2% |
| Current portion of amounts payable after more than one year | 42 | €30,163 | €31,970 | +€1,806 | +6.0% |
| Trade debts | 44 | €2,247 | €2,988 | +€741 | +33.0% |
| Suppliers | 440/4 | €2,247 | €2,988 | +€741 | +33.0% |
| Taxes, remuneration and social security | 45 | €10,012 | €5,588 | -€4,424 | -44.2% |
| Taxes | 450/3 | €10,012 | €5,588 | -€4,424 | -44.2% |
| Other amounts payable | 47/48 | €40,706 | €0 | -€40,706 | -100.0% |
| Accrued charges and deferred income | 492/3 | €384 | €0 | -€384 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,076 | €7,568 | +€2,492 | +49.1% |
| Other operating charges | 640/8 | €1,625 | €4,594 | +€2,970 | +182.8% |
| Gross operating margin | 9900 | €15,931 | €33,810 | +€17,880 | +112.2% |
| Operating profit (loss) | 9901 | €9,230 | €21,648 | +€12,418 | +134.5% |
| Financial income | 75/76B | €24 | €19 | -€4 | -17.8% |
| Recurring financial income | 75 | €24 | €19 | -€4 | -17.8% |
| Financial charges | 65/66B | €7,403 | €10,045 | +€2,642 | +35.7% |
| Recurring financial charges | 65 | €7,403 | €10,045 | +€2,642 | +35.7% |
| Profit (loss) for the period before taxes | 9903 | €1,851 | €11,622 | +€9,771 | +527.9% |
| Income taxes | 67/77 | €2,850 | €4,043 | +€1,193 | +41.9% |
| Profit (loss) for the period | 9904 | -€999 | €7,579 | +€8,578 | |
| Profit (loss) for the period to be appropriated | 9905 | -€999 | €7,579 | +€8,578 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 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.