DINER AND MORE: what changed
DINER AND MORE
Largest movements
- Receivables within one year -€14,402
down €14,402 (-58.9%), from €24,437 to €10,035
of which Trade receivables: -€11,072
- Tangible fixed assets -€8,744
down €8,744 (-14.9%), from €58,785 to €50,041
of which Other tangible fixed assets: -€5,443
- Deferred charges and accrued income +€2,701
up €2,701 (+21.5%), from €12,560 to €15,261
- Stocks and contracts +€1,966
up €1,966 (+22.3%), from €8,828 to €10,794
- Debts after one year -€12,398
down €12,398 (-44.0%), from €28,148 to €15,751
- Profit (loss) carried forward +€11,704
up €11,704 (+11.2%), from -€104,781 to -€93,078
- Tax, wage and social debts -€6,290
down €6,290 (-13.9%), from €45,147 to €38,857
of which Taxes: -€13,895
- Trade debts -€5,789
down €5,789 (-17.3%), from €33,421 to €27,632
- Other debts -€4,602
down €4,602 (-23.3%), from €19,769 to €15,168
- Gross operating margin +€6,482
up €6,482 (+6.3%), from €103,642 to €110,124
- Financial charges -€2,648
down €2,648 (-45.8%), from €5,776 to €3,128
- Other operating charges -€1,768
down €1,768 (-13.8%), from €12,852 to €11,084
- Staff costs +€1,112
up €1,112 (+1.5%), from €71,974 to €73,086
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €131,443 | €113,759 | -€17,683 | -13.5% |
| Fixed assets | 21/28 | €58,785 | €50,041 | -€8,744 | -14.9% |
| Tangible fixed assets | 22/27 | €58,785 | €50,041 | -€8,744 | -14.9% |
| Land and buildings | 22 | €1,405 | €1,208 | -€197 | -14.0% |
| Plant, machinery and equipment | 23 | €4,621 | €4,944 | +€323 | +7.0% |
| Furniture and vehicles | 24 | €8,376 | €4,950 | -€3,426 | -40.9% |
| Other tangible fixed assets | 26 | €44,383 | €38,939 | -€5,443 | -12.3% |
| Current assets | 29/58 | €72,658 | €63,718 | -€8,940 | -12.3% |
| Stocks and contracts in progress | 3 | €8,828 | €10,794 | +€1,966 | +22.3% |
| Stocks | 30/36 | €8,828 | €10,794 | +€1,966 | +22.3% |
| Amounts receivable within one year | 40/41 | €24,437 | €10,035 | -€14,402 | -58.9% |
| Trade receivables | 40 | €12,262 | €1,190 | -€11,072 | -90.3% |
| Other amounts receivable | 41 | €12,175 | €8,844 | -€3,330 | -27.4% |
| Cash at bank and in hand | 54/58 | €26,834 | €27,629 | +€795 | +3.0% |
| Deferred charges and accrued income | 490/1 | €12,560 | €15,261 | +€2,701 | +21.5% |
| Total equity and liabilities | 10/49 | €131,443 | €113,759 | -€17,683 | -13.5% |
| Equity | 10/15 | -€7,749 | €3,955 | +€11,704 | |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €84,532 | €84,532 | = | 0.0% |
| Distributable reserves | 133 | €84,532 | €84,532 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,781 | -€93,078 | +€11,704 | +11.2% |
| Amounts payable | 17/49 | €139,192 | €109,805 | -€29,387 | -21.1% |
| Amounts payable after more than one year | 17 | €28,148 | €15,751 | -€12,398 | -44.0% |
| Financial debts | 170/4 | €28,148 | €15,751 | -€12,398 | -44.0% |
| Amounts payable within one year | 42/48 | €111,043 | €94,054 | -€16,989 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €12,706 | €12,398 | -€309 | -2.4% |
| Trade debts | 44 | €33,421 | €27,632 | -€5,789 | -17.3% |
| Suppliers | 440/4 | €33,421 | €27,632 | -€5,789 | -17.3% |
| Taxes, remuneration and social security | 45 | €45,147 | €38,857 | -€6,290 | -13.9% |
| Taxes | 450/3 | €31,504 | €17,609 | -€13,895 | -44.1% |
| Remuneration and social security | 454/9 | €13,643 | €21,248 | +€7,605 | +55.7% |
| Other amounts payable | 47/48 | €19,769 | €15,168 | -€4,602 | -23.3% |
| Remuneration, social security and pensions | 62 | €71,974 | €73,086 | +€1,112 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,956 | €10,819 | -€137 | -1.3% |
| Other operating charges | 640/8 | €12,852 | €11,084 | -€1,768 | -13.8% |
| Gross operating margin | 9900 | €103,642 | €110,124 | +€6,482 | +6.3% |
| Operating profit (loss) | 9901 | €7,860 | €15,135 | +€7,276 | +92.6% |
| Financial income | 75/76B | €745 | €42 | -€703 | -94.4% |
| Recurring financial income | 75 | €745 | €42 | -€703 | -94.4% |
| Financial charges | 65/66B | €5,776 | €3,128 | -€2,648 | -45.8% |
| Recurring financial charges | 65 | €5,776 | €3,128 | -€2,648 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | €2,828 | €12,049 | +€9,220 | +326% |
| Income taxes | 67/77 | €361 | €345 | -€16 | -4.4% |
| Profit (loss) for the period | 9904 | €2,467 | €11,704 | +€9,236 | +374% |
| Profit (loss) for the period to be appropriated | 9905 | €2,467 | €11,704 | +€9,236 | +374% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.