DIMAN VERHUIZINGEN: 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.
DIMAN VERHUIZINGEN
Largest movements
- Receivables within one year -€74,411
down €74,411 (-78.4%), from €94,899 to €20,488
of which Trade receivables: -€62,603
- Tangible fixed assets -€30,370
down €30,370 (-6.4%), from €473,289 to €442,919
of which Land and buildings: -€16,050
- Cash +€15,080
up €15,080 (+29.6%), from €50,961 to €66,041
mainly Receivables within one year (+€74,411) and Depreciation (+€31,848)
- Debts after one year -€23,939
down €23,939 (-7.0%), from €343,149 to €319,210
- Trade debts -€23,142
down €23,142 (-32.1%), from €72,159 to €49,018
- Tax, wage and social debts -€21,100
down €21,100 (-56.6%), from €37,268 to €16,168
of which Remuneration and social security: -€12,439
- Other debts -€18,064
down €18,064 (-42.2%), from €42,791 to €24,726
- Gross operating margin -€29,019
down €29,019 (-13.2%), from €220,126 to €191,108
- Staff costs -€15,087
down €15,087 (-9.3%), from €161,930 to €146,843
- Depreciation -€2,909
down €2,909 (-8.4%), from €34,757 to €31,848
- Taxes -€2,832
down €2,832 (-50.5%), from €5,613 to €2,780
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 | €626,132 | €541,170 | -€84,962 | -13.6% |
| Fixed assets | 21/28 | €473,559 | €443,189 | -€30,370 | -6.4% |
| Tangible fixed assets | 22/27 | €473,289 | €442,919 | -€30,370 | -6.4% |
| Land and buildings | 22 | €343,624 | €327,574 | -€16,050 | -4.7% |
| Plant, machinery and equipment | 23 | €120,545 | €110,181 | -€10,364 | -8.6% |
| Furniture and vehicles | 24 | €9,120 | €5,164 | -€3,956 | -43.4% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €152,574 | €97,982 | -€54,592 | -35.8% |
| Amounts receivable within one year | 40/41 | €94,899 | €20,488 | -€74,411 | -78.4% |
| Trade receivables | 40 | €82,465 | €19,861 | -€62,603 | -75.9% |
| Other amounts receivable | 41 | €12,434 | €627 | -€11,808 | -95.0% |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €50,961 | €66,041 | +€15,080 | +29.6% |
| Deferred charges and accrued income | 490/1 | €6,463 | €11,203 | +€4,740 | +73.3% |
| Total equity and liabilities | 10/49 | €626,132 | €541,170 | -€84,962 | -13.6% |
| Equity | 10/15 | €97,401 | €95,468 | -€1,933 | -2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €91,201 | €89,268 | -€1,933 | -2.1% |
| Distributable reserves | 133 | €91,201 | €89,268 | -€1,933 | -2.1% |
| Amounts payable | 17/49 | €528,731 | €445,703 | -€83,029 | -15.7% |
| Amounts payable after more than one year | 17 | €343,149 | €319,210 | -€23,939 | -7.0% |
| Financial debts | 170/4 | €343,149 | €319,210 | -€23,939 | -7.0% |
| Amounts payable within one year | 42/48 | €185,382 | €126,293 | -€59,089 | -31.9% |
| Current portion of amounts payable after more than one year | 42 | €33,164 | €36,381 | +€3,217 | +9.7% |
| Trade debts | 44 | €72,159 | €49,018 | -€23,142 | -32.1% |
| Suppliers | 440/4 | €72,159 | €49,018 | -€23,142 | -32.1% |
| Taxes, remuneration and social security | 45 | €37,268 | €16,168 | -€21,100 | -56.6% |
| Taxes | 450/3 | €11,438 | €2,777 | -€8,661 | -75.7% |
| Remuneration and social security | 454/9 | €25,831 | €13,392 | -€12,439 | -48.2% |
| Other amounts payable | 47/48 | €42,791 | €24,726 | -€18,064 | -42.2% |
| Accrued charges and deferred income | 492/3 | €200 | €200 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €161,930 | €146,843 | -€15,087 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,757 | €31,848 | -€2,909 | -8.4% |
| Other operating charges | 640/8 | €6,206 | €6,063 | -€143 | -2.3% |
| Gross operating margin | 9900 | €220,126 | €191,108 | -€29,019 | -13.2% |
| Operating profit (loss) | 9901 | €17,233 | €6,354 | -€10,879 | -63.1% |
| Financial income | 75/76B | €112 | €67 | -€45 | -40.0% |
| Recurring financial income | 75 | €112 | €67 | -€45 | -40.0% |
| Financial charges | 65/66B | €4,582 | €5,574 | +€992 | +21.7% |
| Recurring financial charges | 65 | €4,582 | €5,574 | +€992 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | €12,764 | €847 | -€11,917 | -93.4% |
| Income taxes | 67/77 | €5,613 | €2,780 | -€2,832 | -50.5% |
| Profit (loss) for the period | 9904 | €7,151 | -€1,933 | -€9,084 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,151 | -€1,933 | -€9,084 |
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 30 October 2026 via checked.be.