DIOP BOUW: what changed
DIOP BOUW
Largest movements
- Stocks and contracts +€119,113
up €119,113 (+150%), from €79,266 to €198,379
of which Stocks: +€87,250
- Receivables within one year -€66,699
down €66,699 (-37.9%), from €176,041 to €109,342
of which Trade receivables: -€93,366
- Cash -€22,222
down €22,222 (-72.1%), from €30,827 to €8,605
mainly Stocks and contracts (-€119,113) and Trade debts (-€66,844)
- Tangible fixed assets +€16,581
up €16,581 (+28.2%), from €58,712 to €75,292
of which Plant, machinery and equipment: +€18,323
- Trade debts -€66,844
down €66,844 (-34.6%), from €193,368 to €126,524
- Other debts +€66,451
up €66,451 (+1,494%), from €4,447 to €70,897
- Short-term financial debts +€30,977
up €30,977 (+1,951%), from €1,588 to €32,565
- Current portion of long-term debt +€13,068
up €13,068 (+53.3%), from €24,500 to €37,568
- Reserves +€7,687
up €7,687 (+7.9%), from €96,899 to €104,586
- Staff costs +€13,106
up €13,106 (+30.8%), from €42,534 to €55,641
- Depreciation +€8,981
up €8,981 (+39.9%), from €22,491 to €31,472
- Taxes +€6,704
up €6,704 (+54.3%), from €12,356 to €19,060
- Other operating charges +€4,173
up €4,173 (+136%), from €3,066 to €7,239
- Gross operating margin +€2,443
up €2,443 (+2.0%), from €123,021 to €125,464
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 | €359,248 | €406,232 | +€46,984 | +13.1% |
| Fixed assets | 21/28 | €58,712 | €78,442 | +€19,731 | +33.6% |
| Tangible fixed assets | 22/27 | €58,712 | €75,292 | +€16,581 | +28.2% |
| Plant, machinery and equipment | 23 | €25,750 | €44,073 | +€18,323 | +71.2% |
| Furniture and vehicles | 24 | €32,962 | €21,141 | -€11,821 | -35.9% |
| Leasing and similar rights | 25 | - | €10,079 | +€10,079 | |
| Financial fixed assets | 28 | - | €3,150 | +€3,150 | |
| Current assets | 29/58 | €300,536 | €327,789 | +€27,253 | +9.1% |
| Stocks and contracts in progress | 3 | €79,266 | €198,379 | +€119,113 | +150% |
| Stocks | 30/36 | €45,266 | €132,516 | +€87,250 | +193% |
| Contracts in progress | 37 | €34,000 | €65,863 | +€31,863 | +93.7% |
| Amounts receivable within one year | 40/41 | €176,041 | €109,342 | -€66,699 | -37.9% |
| Trade receivables | 40 | €165,816 | €72,449 | -€93,366 | -56.3% |
| Other amounts receivable | 41 | €10,225 | €36,893 | +€26,667 | +261% |
| Cash at bank and in hand | 54/58 | €30,827 | €8,605 | -€22,222 | -72.1% |
| Deferred charges and accrued income | 490/1 | €14,402 | €11,463 | -€2,939 | -20.4% |
| Total equity and liabilities | 10/49 | €359,248 | €406,232 | +€46,984 | +13.1% |
| Equity | 10/15 | €101,899 | €109,586 | +€7,687 | +7.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €96,899 | €104,586 | +€7,687 | +7.9% |
| Distributable reserves | 133 | €96,899 | €104,586 | +€7,687 | +7.9% |
| Amounts payable | 17/49 | €257,349 | €296,645 | +€39,297 | +15.3% |
| Amounts payable after more than one year | 17 | €22,483 | €23,979 | +€1,496 | +6.7% |
| Financial debts | 170/4 | €22,483 | €23,979 | +€1,496 | +6.7% |
| Amounts payable within one year | 42/48 | €234,345 | €272,146 | +€37,801 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €24,500 | €37,568 | +€13,068 | +53.3% |
| Financial debts | 43 | €1,588 | €32,565 | +€30,977 | +1,951% |
| Credit institutions | 430/8 | €1,588 | €32,565 | +€30,977 | +1,951% |
| Trade debts | 44 | €193,368 | €126,524 | -€66,844 | -34.6% |
| Suppliers | 440/4 | €193,368 | €126,524 | -€66,844 | -34.6% |
| Taxes, remuneration and social security | 45 | €10,442 | €4,592 | -€5,850 | -56.0% |
| Taxes | 450/3 | €7,401 | €2,955 | -€4,446 | -60.1% |
| Remuneration and social security | 454/9 | €3,041 | €1,637 | -€1,404 | -46.2% |
| Other amounts payable | 47/48 | €4,447 | €70,897 | +€66,451 | +1,494% |
| Accrued charges and deferred income | 492/3 | €520 | €520 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €42,534 | €55,641 | +€13,106 | +30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,491 | €31,472 | +€8,981 | +39.9% |
| Other operating charges | 640/8 | €3,066 | €7,239 | +€4,173 | +136% |
| Non-recurring operating charges | 66A | €2,386 | €0 | -€2,386 | -100% |
| Gross operating margin | 9900 | €123,021 | €125,464 | +€2,443 | +2.0% |
| Operating profit (loss) | 9901 | €52,544 | €31,112 | -€21,432 | -40.8% |
| Financial charges | 65/66B | €3,346 | €4,365 | +€1,019 | +30.5% |
| Recurring financial charges | 65 | €3,346 | €4,365 | +€1,019 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | €49,198 | €26,747 | -€22,451 | -45.6% |
| Income taxes | 67/77 | €12,356 | €19,060 | +€6,704 | +54.3% |
| Profit (loss) for the period | 9904 | €36,842 | €7,687 | -€29,156 | -79.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,842 | €7,687 | -€29,156 | -79.1% |
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.