DIEWEG 38: 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.
DIEWEG 38
Largest movements
- Tangible fixed assets -€156,481
down €156,481 (-5.3%), from €3.0m to €2.8m
- Profit (loss) carried forward -€82,889
down €82,889 (-13.1%), from -€630,503 to -€713,392
- Debts after one year -€78,101
down €78,101 (-2.2%), from €3.5m to €3.4m
of which Financial debts: -€67,964
- Gross operating margin -€4,152
down €4,152 (-3.6%), from €114,937 to €110,785
- Other operating charges +€1,990
up €1,990 (+13.3%), from €14,936 to €16,926
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 | €2,977,421 | €2,820,150 | -€157,271 | -5.3% |
| Fixed assets | 21/28 | €2,973,961 | €2,817,480 | -€156,481 | -5.3% |
| Tangible fixed assets | 22/27 | €2,973,961 | €2,817,480 | -€156,481 | -5.3% |
| Land and buildings | 22 | €2,973,961 | €2,817,480 | -€156,481 | -5.3% |
| Current assets | 29/58 | €3,460 | €2,670 | -€790 | -22.8% |
| Amounts receivable within one year | 40/41 | €765 | - | -€765 | |
| Trade receivables | 40 | €765 | - | -€765 | |
| Cash at bank and in hand | 54/58 | €1,278 | €1,210 | -€68 | -5.3% |
| Deferred charges and accrued income | 490/1 | €1,418 | €1,460 | +€42 | +3.0% |
| Total equity and liabilities | 10/49 | €2,977,421 | €2,820,150 | -€157,271 | -5.3% |
| Equity | 10/15 | -€601,148 | -€684,037 | -€82,889 | -13.8% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €16,855 | €16,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€630,503 | -€713,392 | -€82,889 | -13.1% |
| Amounts payable | 17/49 | €3,578,570 | €3,504,187 | -€74,382 | -2.1% |
| Amounts payable after more than one year | 17 | €3,509,049 | €3,430,948 | -€78,101 | -2.2% |
| Financial debts | 170/4 | €839,740 | €771,776 | -€67,964 | -8.1% |
| Other amounts payable | 178/9 | €2,669,309 | €2,659,172 | -€10,137 | -0.4% |
| Amounts payable within one year | 42/48 | €66,571 | €70,289 | +€3,719 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €66,571 | €67,964 | +€1,393 | +2.1% |
| Trade debts | 44 | - | €2,325 | +€2,325 | |
| Suppliers | 440/4 | - | €2,325 | +€2,325 | |
| Accrued charges and deferred income | 492/3 | €2,950 | €2,950 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €155,473 | €156,481 | +€1,008 | +0.6% |
| Other operating charges | 640/8 | €14,936 | €16,926 | +€1,990 | +13.3% |
| Gross operating margin | 9900 | €114,937 | €110,785 | -€4,152 | -3.6% |
| Operating profit (loss) | 9901 | -€55,472 | -€62,622 | -€7,150 | -12.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -73.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -73.3% |
| Financial charges | 65/66B | €21,164 | €20,266 | -€897 | -4.2% |
| Recurring financial charges | 65 | €21,164 | €20,266 | -€897 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | -€76,635 | -€82,889 | -€6,253 | -8.2% |
| Profit (loss) for the period | 9904 | -€76,635 | -€82,889 | -€6,253 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€76,635 | -€82,889 | -€6,253 | -8.2% |
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 18 October 2026 via checked.be.