DIEUSSAERT: 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.
DIEUSSAERT
Largest movements
- Cash -€52,991
down €52,991 (-23.1%), from €229,761 to €176,769
mainly Contributions, distributions and other (-€23,501) and Tax, wage and social debts (-€18,671)
- Receivables within one year +€9,233
up €9,233 (+6009.0%), from €154 to €9,387
of which Trade receivables: +€9,275
- Tangible fixed assets -€8,549
down €8,549 (-19.5%), from €43,928 to €35,379
of which Furniture and vehicles: -€8,088
- Tax, wage and social debts -€18,671
down €18,671 (-48.6%), from €38,385 to €19,713
- Reserves -€17,522
down €17,522 (-9.9%), from €177,160 to €159,637
- Debts after one year -€10,145
down €10,145 (-34.7%), from €29,222 to €19,077
- Other debts -€5,530
down €5,530 (-45.2%), from €12,241 to €6,711
- Gross operating margin -€46,955
down €46,955 (-66.3%), from €70,850 to €23,895
- Taxes -€12,900
down €12,900 (-79.1%), from €16,307 to €3,407
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 | €274,683 | €223,860 | -€50,823 | -18.5% |
| Fixed assets | 21/28 | €43,928 | €35,379 | -€8,549 | -19.5% |
| Tangible fixed assets | 22/27 | €43,928 | €35,379 | -€8,549 | -19.5% |
| Plant, machinery and equipment | 23 | €1,766 | €1,306 | -€461 | -26.1% |
| Furniture and vehicles | 24 | €42,161 | €34,073 | -€8,088 | -19.2% |
| Current assets | 29/58 | €230,756 | €188,481 | -€42,275 | -18.3% |
| Amounts receivable within one year | 40/41 | €154 | €9,387 | +€9,233 | +6009.0% |
| Trade receivables | 40 | - | €9,275 | +€9,275 | |
| Other amounts receivable | 41 | €154 | €112 | -€42 | -27.0% |
| Cash at bank and in hand | 54/58 | €229,761 | €176,769 | -€52,991 | -23.1% |
| Deferred charges and accrued income | 490/1 | €841 | €2,325 | +€1,483 | +176.3% |
| Total equity and liabilities | 10/49 | €274,683 | €223,860 | -€50,823 | -18.5% |
| Equity | 10/15 | €181,562 | €164,040 | -€17,522 | -9.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €177,160 | €159,637 | -€17,522 | -9.9% |
| Distributable reserves | 133 | €177,160 | €159,637 | -€17,522 | -9.9% |
| Profit (loss) carried forward | 14 | €3,402 | €3,402 | = | 0.0% |
| Amounts payable | 17/49 | €93,121 | €59,821 | -€33,301 | -35.8% |
| Amounts payable after more than one year | 17 | €29,222 | €19,077 | -€10,145 | -34.7% |
| Financial debts | 170/4 | €29,222 | €19,077 | -€10,145 | -34.7% |
| Amounts payable within one year | 42/48 | €63,900 | €40,744 | -€23,156 | -36.2% |
| Current portion of amounts payable after more than one year | 42 | €9,629 | €10,145 | +€515 | +5.4% |
| Trade debts | 44 | €3,645 | €4,175 | +€530 | +14.5% |
| Suppliers | 440/4 | €3,645 | €4,175 | +€530 | +14.5% |
| Taxes, remuneration and social security | 45 | €38,385 | €19,713 | -€18,671 | -48.6% |
| Taxes | 450/3 | €38,385 | €19,713 | -€18,671 | -48.6% |
| Other amounts payable | 47/48 | €12,241 | €6,711 | -€5,530 | -45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,320 | €12,057 | -€263 | -2.1% |
| Other operating charges | 640/8 | €458 | €496 | +€38 | +8.2% |
| Gross operating margin | 9900 | €70,850 | €23,895 | -€46,955 | -66.3% |
| Operating profit (loss) | 9901 | €58,072 | €11,342 | -€46,730 | -80.5% |
| Financial charges | 65/66B | €2,555 | €1,957 | -€597 | -23.4% |
| Recurring financial charges | 65 | €2,555 | €1,957 | -€597 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €55,518 | €9,385 | -€46,133 | -83.1% |
| Income taxes | 67/77 | €16,307 | €3,407 | -€12,900 | -79.1% |
| Profit (loss) for the period | 9904 | €39,211 | €5,978 | -€33,232 | -84.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,211 | €5,978 | -€33,232 | -84.8% |
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 30 September 2026 via checked.be.