DIEUPART: 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.
DIEUPART
Largest movements
- Tangible fixed assets +€861,289
up €861,289 (+81.1%), from €1.1m to €1.9m
of which Land and buildings: +€864,698
- Receivables within one year +€133,852
up €133,852 (+156%), from €85,881 to €219,733
of which Trade receivables: +€95,964
- Cash -€47,892
down €47,892 (-72.0%), from €66,511 to €18,619
mainly Investment in fixed assets (net) (-€983,828) and Receivables within one year (-€133,852)
- Debts after one year +€450,162
up €450,162 (+291%), from €154,439 to €604,600
- Other debts +€253,302
up €253,302 (+85.2%), from €297,212 to €550,514
- Profit (loss) carried forward +€120,916
up €120,916 (+93.5%), from -€129,260 to -€8,344
- Trade debts +€95,677
up €95,677 (+492%), from €19,451 to €115,129
- Current portion of long-term debt +€29,867
up €29,867 (+270%), from €11,049 to €40,917
- Gross operating margin +€152,712
up €152,712 (+127%), from €120,496 to €273,207
- Depreciation +€21,586
up €21,586 (+21.4%), from €100,952 to €122,539
- Financial charges +€18,338
up €18,338 (+950%), from €1,931 to €20,269
- Other operating charges -€5,265
down €5,265 (-35.7%), from €14,749 to €9,484
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 | €1,214,892 | €2,164,828 | +€949,936 | +78.2% |
| Fixed assets | 21/28 | €1,062,287 | €1,923,576 | +€861,289 | +81.1% |
| Tangible fixed assets | 22/27 | €1,062,287 | €1,923,576 | +€861,289 | +81.1% |
| Land and buildings | 22 | €1,052,062 | €1,916,760 | +€864,698 | +82.2% |
| Furniture and vehicles | 24 | €10,225 | €6,817 | -€3,408 | -33.3% |
| Current assets | 29/58 | €152,605 | €241,252 | +€88,647 | +58.1% |
| Amounts receivable within one year | 40/41 | €85,881 | €219,733 | +€133,852 | +156% |
| Trade receivables | 40 | - | €95,964 | +€95,964 | |
| Other amounts receivable | 41 | €85,881 | €123,769 | +€37,888 | +44.1% |
| Cash at bank and in hand | 54/58 | €66,511 | €18,619 | -€47,892 | -72.0% |
| Deferred charges and accrued income | 490/1 | €213 | €2,900 | +€2,687 | +1,263% |
| Total equity and liabilities | 10/49 | €1,214,892 | €2,164,828 | +€949,936 | +78.2% |
| Equity | 10/15 | €732,740 | €853,656 | +€120,916 | +16.5% |
| Contributions | 10/11 | €562,000 | €562,000 | = | 0.0% |
| Capital | 10 | €562,000 | €562,000 | = | 0.0% |
| Issued capital | 100 | €562,000 | €562,000 | = | 0.0% |
| Revaluation surpluses | 12 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€129,260 | -€8,344 | +€120,916 | +93.5% |
| Amounts payable | 17/49 | €482,152 | €1,311,172 | +€829,020 | +172% |
| Amounts payable after more than one year | 17 | €154,439 | €604,600 | +€450,162 | +291% |
| Financial debts | 170/4 | €154,439 | €604,600 | +€450,162 | +291% |
| Amounts payable within one year | 42/48 | €327,713 | €706,559 | +€378,846 | +116% |
| Current portion of amounts payable after more than one year | 42 | €11,049 | €40,917 | +€29,867 | +270% |
| Trade debts | 44 | €19,451 | €115,129 | +€95,677 | +492% |
| Suppliers | 440/4 | €19,451 | €115,129 | +€95,677 | +492% |
| Other amounts payable | 47/48 | €297,212 | €550,514 | +€253,302 | +85.2% |
| Accrued charges and deferred income | 492/3 | - | €13 | +€13 | |
| Non-recurring operating income | 76A | €16,052 | €1,070 | -€14,982 | -93.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,952 | €122,539 | +€21,586 | +21.4% |
| Other operating charges | 640/8 | €14,749 | €9,484 | -€5,265 | -35.7% |
| Gross operating margin | 9900 | €120,496 | €273,207 | +€152,712 | +127% |
| Operating profit (loss) | 9901 | €4,795 | €141,185 | +€136,390 | +2,845% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,931 | €20,269 | +€18,338 | +950% |
| Recurring financial charges | 65 | €1,931 | €20,269 | +€18,338 | +950% |
| Profit (loss) for the period before taxes | 9903 | €2,864 | €120,916 | +€118,052 | +4,122% |
| Profit (loss) for the period | 9904 | €2,864 | €120,916 | +€118,052 | +4,122% |
| Profit (loss) for the period to be appropriated | 9905 | €2,864 | €120,916 | +€118,052 | +4,122% |
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 19 October 2026 via checked.be.