Dingemans Mout: 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.
What changed
Dingemans Mout
NACE 11.060, Manufacture of beverages
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.8m
2024 · €3.8m-€2.0m
Equity
€32.3m
2024 · €30.8m+€1.5m
Cash
€5.4m
2024 · €2.7m+€2.6m
Balance sheet total
€42.6m
2024 · €42.5m+€62,928
Largest movements
Assets
- Cash +€2.6m
up €2.6m (+96.3%), from €2.7m to €5.4m
mainly Receivables within one year (+€2.3m) and Depreciation (+€2.0m)
- Receivables within one year -€2.3m
down €2.3m (-26.8%), from €8.6m to €6.3m
of which Trade receivables: -€2.7m
- Current investments -€722,312
down €722,312 (-5.3%), from €13.6m to €12.9m
Equity and liabilities
- Reserves +€1.8m
up €1.8m (+5.9%), from €30.1m to €31.8m
of which Distributable reserves: +€3.3m
- Debts after one year -€1.5m
down €1.5m (-19.9%), from €7.7m to €6.2m
- Trade debts -€627,749
down €627,749 (-24.3%), from €2.6m to €2.0m
- Current portion of long-term debt +€569,435
up €569,435 (+58.9%), from €967,589 to €1.5m
Income statement
- Turnover -€6.0m
down €6.0m (-11.8%), from €50.6m to €44.6m
- Goods and materials -€2.3m
down €2.3m (-6.2%), from €37.0m to €34.7m
of which Purchases: -€3.3m
- Taxes -€703,444
down €703,444 (-55.4%), from €1.3m to €566,431
of which Taxes: -€687,908
- Depreciation +€591,974
up €591,974 (+42.9%), from €1.4m to €2.0m
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.
Result 2024
€3.8m
Turnover
-€6.0m
Other operating income
+€158,343
Goods and materials
+€2.3m
Services and other goods
+€145,775
Staff costs
-€164,274
Depreciation
-€591,974
Other operating charges
-€1,065
Other operating items
+€1.4m
Financial income
+€103,252
Financial charges
-€105,650
Taxes
+€703,444
Result 2025
€1.8m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€5.5m
Investment
-€1.7m
Financing
-€1.2m
Cash 2024
€2.7m
From operations (derived)
+€5.5m
Net result for the year
+€1.8m
Depreciation
+€2.0m
Stocks and contracts
-€50,343
Receivables within one year
+€2.3m
Smaller working-capital items
+€5,807
Trade debts
-€627,749
Tax, wage and social debts
+€138,921
Investment (derived)
-€1.7m
Investment in fixed assets (net)
-€2.4m
Current investments
+€722,312
Financing
-€1.2m
Debts after one year
-€1.5m
Current portion of long-term debt
+€569,435
Contributions, distributions and other
-€244,998
Cash 2025
€5.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,541,911 | €42,604,839 | +€62,928 | +0.1% |
| Fixed assets | 21/28 | €14,881,061 | €15,299,875 | +€418,814 | +2.8% |
| Tangible fixed assets | 22/27 | €14,878,432 | €15,297,246 | +€418,814 | +2.8% |
| Land and buildings | 22 | €2,563,549 | €3,686,018 | +€1.1m | +43.8% |
| Plant, machinery and equipment | 23 | €4,976,892 | €11,067,921 | +€6.1m | +122% |
| Furniture and vehicles | 24 | €33,451 | €144,460 | +€111,008 | +332% |
| Other tangible fixed assets | 26 | €149,598 | €148,847 | -€752 | -0.5% |
| Assets under construction and advance payments | 27 | €7,154,941 | €250,000 | -€6.9m | -96.5% |
| Financial fixed assets | 28 | €2,629 | €2,629 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,629 | €2,629 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,629 | €2,629 | = | 0.0% |
| Current assets | 29/58 | €27,660,850 | €27,304,964 | -€355,886 | -1.3% |
| Stocks and contracts in progress | 3 | €2,666,826 | €2,717,169 | +€50,343 | +1.9% |
| Stocks | 30/36 | €2,666,826 | €2,717,169 | +€50,343 | +1.9% |
| Raw materials and consumables | 30/31 | €1,402,608 | €842,621 | -€559,988 | -39.9% |
| Work in progress | 32 | €2,598 | €6,810 | +€4,213 | +162% |
| Finished goods | 33 | €1,261,620 | €1,867,738 | +€606,118 | +48.0% |
| Amounts receivable within one year | 40/41 | €8,625,415 | €6,317,452 | -€2.3m | -26.8% |
| Trade receivables | 40 | €8,581,094 | €5,859,925 | -€2.7m | -31.7% |
| Other amounts receivable | 41 | €44,321 | €457,527 | +€413,207 | +932% |
| Current investments | 50/53 | €13,631,939 | €12,909,627 | -€722,312 | -5.3% |
| Other investments | 51/53 | €13,631,939 | €12,909,627 | -€722,312 | -5.3% |
| Cash at bank and in hand | 54/58 | €2,730,863 | €5,360,716 | +€2.6m | +96.3% |
| Deferred charges and accrued income | 490/1 | €5,807 | - | -€5,807 | |
| Total equity and liabilities | 10/49 | €42,541,911 | €42,604,839 | +€62,928 | +0.1% |
| Equity | 10/15 | €30,816,827 | €32,336,172 | +€1.5m | +4.9% |
| Contributions | 10/11 | €73,000 | €73,000 | = | 0.0% |
| Capital | 10 | €73,000 | €73,000 | = | 0.0% |
| Issued capital | 100 | €73,000 | €73,000 | = | 0.0% |
| Revaluation surpluses | 12 | €615 | €615 | = | 0.0% |
| Reserves | 13 | €30,054,422 | €31,818,764 | +€1.8m | +5.9% |
| Non-distributable reserves | 130/1 | €1,098,084 | €1,098,084 | = | 0.0% |
| Legal reserve | 130 | €8,032 | €8,032 | = | 0.0% |
| Other | 1319 | €1,090,053 | €1,090,053 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,878,162 | €1,370,106 | -€1.5m | -52.4% |
| Distributable reserves | 133 | €26,078,175 | €29,350,574 | +€3.3m | +12.5% |
| Investment grants | 15 | €688,790 | €443,793 | -€244,998 | -35.6% |
| Provisions and deferred taxes | 16 | €250,000 | €250,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €250,000 | €250,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable | 17/49 | €11,475,084 | €10,018,667 | -€1.5m | -12.7% |
| Amounts payable after more than one year | 17 | €7,706,383 | €6,169,359 | -€1.5m | -19.9% |
| Financial debts | 170/4 | €7,706,383 | €6,169,359 | -€1.5m | -19.9% |
| Credit institutions | 173 | €7,706,383 | €6,169,359 | -€1.5m | -19.9% |
| Amounts payable within one year | 42/48 | €3,768,701 | €3,849,308 | +€80,608 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €967,589 | €1,537,024 | +€569,435 | +58.9% |
| Trade debts | 44 | €2,578,227 | €1,950,478 | -€627,749 | -24.3% |
| Suppliers | 440/4 | €2,578,227 | €1,950,478 | -€627,749 | -24.3% |
| Taxes, remuneration and social security | 45 | €222,389 | €361,310 | +€138,921 | +62.5% |
| Taxes | 450/3 | €70,000 | €206,062 | +€136,062 | +194% |
| Remuneration and social security | 454/9 | €152,389 | €155,248 | +€2,859 | +1.9% |
| Other amounts payable | 47/48 | €496 | €496 | +€0 | 0.0% |
| Operating income | 70/76A | €50,146,173 | €45,761,043 | -€4.4m | -8.7% |
| Turnover | 70 | €50,596,798 | €44,630,268 | -€6.0m | -11.8% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€812,727 | €610,331 | +€1.4m | |
| Other operating income | 74 | €362,102 | €520,445 | +€158,343 | +43.7% |
| Operating charges | 60/66A | €45,346,074 | €43,648,496 | -€1.7m | -3.7% |
| Goods for resale, raw materials and consumables | 60 | €36,989,046 | €34,679,929 | -€2.3m | -6.2% |
| Purchases | 600/8 | €37,464,921 | €34,119,941 | -€3.3m | -8.9% |
| Change in stocks: decrease (increase) | 609 | -€475,875 | €559,988 | +€1.0m | |
| Services and other goods | 61 | €4,891,008 | €4,745,233 | -€145,775 | -3.0% |
| Remuneration, social security and pensions | 62 | €1,966,326 | €2,130,599 | +€164,274 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,378,946 | €1,970,920 | +€591,974 | +42.9% |
| Other operating charges | 640/8 | €120,749 | €121,814 | +€1,065 | +0.9% |
| Operating profit (loss) | 9901 | €4,800,098 | €2,112,548 | -€2.7m | -56.0% |
| Financial income | 75/76B | €203,255 | €306,508 | +€103,252 | +50.8% |
| Recurring financial income | 75 | €203,255 | €306,508 | +€103,252 | +50.8% |
| Income from current assets | 751 | €149,281 | €255,243 | +€105,962 | +71.0% |
| Other financial income | 752/9 | €53,974 | €51,265 | -€2,710 | -5.0% |
| Financial charges | 65/66B | -€17,368 | €88,282 | +€105,650 | |
| Recurring financial charges | 65 | -€17,368 | €88,282 | +€105,650 | |
| Debt charges | 650 | €96,087 | €104,894 | +€8,808 | +9.2% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€124,723 | -€23,656 | +€101,067 | +81.0% |
| Other financial charges | 652/9 | €11,268 | €7,043 | -€4,225 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €5,020,722 | €2,330,773 | -€2.7m | -53.6% |
| Income taxes | 67/77 | €1,269,875 | €566,431 | -€703,444 | -55.4% |
| Taxes | 670/3 | €1,281,738 | €593,830 | -€687,908 | -53.7% |
| Tax adjustments and reversals of tax provisions | 77 | €11,863 | €27,399 | +€15,535 | +131% |
| Profit (loss) for the period | 9904 | €3,750,847 | €1,764,342 | -€2.0m | -53.0% |
| Transfer from tax-exempt reserves | 789 | - | €1,508,057 | +€1.5m | |
| Profit (loss) for the period to be appropriated | 9905 | €3,750,847 | €3,272,399 | -€478,448 | -12.8% |
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 13 October 2026 via checked.be.