DIEVEE & SCHAMF: 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.
DIEVEE & SCHAMF
Largest movements
- Stocks and contracts -€78,779
down €78,779 (-53.8%), from €146,321 to €67,542
- Cash -€20,892
down €20,892 (-58.2%), from €35,874 to €14,982
mainly Other debts (-€129,129) and Receivables within one year (-€961)
- Other debts -€129,129
down €129,129 (-80.4%), from €160,610 to €31,481
- Profit (loss) carried forward +€29,800
up €29,800 (+13.8%), from -€216,045 to -€186,245
- Gross operating margin +€7,970
up €7,970 (+35.0%), from €22,750 to €30,720
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 | €184,657 | €85,834 | -€98,823 | -53.5% |
| Current assets | 29/58 | €184,657 | €85,834 | -€98,823 | -53.5% |
| Stocks and contracts in progress | 3 | €146,321 | €67,542 | -€78,779 | -53.8% |
| Stocks | 30/36 | €146,321 | €67,542 | -€78,779 | -53.8% |
| Amounts receivable within one year | 40/41 | €308 | €1,269 | +€961 | +311.6% |
| Trade receivables | 40 | €169 | €1,269 | +€1,100 | +649.3% |
| Other amounts receivable | 41 | €139 | - | -€139 | |
| Cash at bank and in hand | 54/58 | €35,874 | €14,982 | -€20,892 | -58.2% |
| Deferred charges and accrued income | 490/1 | €2,154 | €2,040 | -€114 | -5.3% |
| Total equity and liabilities | 10/49 | €184,657 | €85,834 | -€98,823 | -53.5% |
| Equity | 10/15 | -€191,045 | -€161,245 | +€29,800 | +15.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€216,045 | -€186,245 | +€29,800 | +13.8% |
| Amounts payable | 17/49 | €375,701 | €247,079 | -€128,623 | -34.2% |
| Amounts payable after more than one year | 17 | €215,000 | €215,000 | = | 0.0% |
| Financial debts | 170/4 | €215,000 | €215,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €160,701 | €32,079 | -€128,623 | -80.0% |
| Trade debts | 44 | - | €392 | +€392 | |
| Suppliers | 440/4 | - | €392 | +€392 | |
| Taxes, remuneration and social security | 45 | €92 | €206 | +€114 | +124.2% |
| Taxes | 450/3 | €92 | €206 | +€114 | +124.2% |
| Other amounts payable | 47/48 | €160,610 | €31,481 | -€129,129 | -80.4% |
| Non-recurring operating income | 76A | - | €905 | +€905 | |
| Other operating charges | 640/8 | €644 | €660 | +€16 | +2.5% |
| Gross operating margin | 9900 | €22,750 | €30,720 | +€7,970 | +35.0% |
| Operating profit (loss) | 9901 | €22,105 | €30,059 | +€7,954 | +36.0% |
| Financial charges | 65/66B | €176 | €179 | +€3 | +1.7% |
| Recurring financial charges | 65 | €176 | €179 | +€3 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €21,929 | €29,880 | +€7,951 | +36.3% |
| Income taxes | 67/77 | €92 | €80 | -€12 | -12.8% |
| Profit (loss) for the period | 9904 | €21,837 | €29,800 | +€7,962 | +36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,837 | €29,800 | +€7,962 | +36.5% |
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 4 October 2026 via checked.be.