EF DIEPENBEEK: what changed
What changed
EF DIEPENBEEK
NACE 93.130, Fitness centres
filed annual accounts (NBB)
Net result for the year
€24,402
2024 · -€28,145+€52,546
Equity
-€284,588
2024 · -€308,989+€24,402
Cash
€254
2024 · €226+€28
Balance sheet total
€14,956
2024 · €23,550-€8,594
Largest movements
Assets
- Tangible fixed assets -€4,895
down €4,895 (-25.6%), from €19,107 to €14,212
of which Other tangible fixed assets: -€4,587
- Financial fixed assets -€2,850
no longer reported in 2025 (was €2,850)
- Receivables within one year -€943
no longer reported in 2025 (was €943)
of which Other amounts receivable: -€531
Equity and liabilities
- Trade debts -€37,373
down €37,373 (-27.7%), from €134,830 to €97,458
- Profit (loss) carried forward +€26,262
up €26,262 (+8.3%), from -€317,049 to -€290,788
- Debts after one year +€8,728
up €8,728 (+6.3%), from €139,316 to €148,044
- Accrued charges and deferred income -€5,698
down €5,698 (-63.0%), from €9,043 to €3,345
- Tax, wage and social debts +€5,126
up €5,126 (+34.3%), from €14,947 to €20,073
of which Remuneration and social security: +€3,090
Income statement
- Gross operating margin +€69,832
up €69,832 (+137%), from €50,852 to €120,684
- Staff costs +€12,146
up €12,146 (+19.9%), from €61,065 to €73,211
- Write-downs +€4,500
no longer reported in 2025 (was -€4,500)
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.
Result 2024
-€28,145
Gross operating margin
+€69,832
Staff costs
-€12,146
Depreciation
-€531
Write-downs
-€4,500
Other operating charges
+€118
Financial income
+€38
Financial charges
-€250
Taxes
-€16
Result 2025
€24,402
raises the resultlowers the result
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.
From operations
-€7,316
Investment
-€1,382
Financing
+€8,726
Cash 2024
€226
From operations (derived)
-€7,316
Net result for the year
+€24,402
Depreciation
+€9,127
Receivables within one year
+€943
Deferred charges and accrued income
-€65
Trade debts
-€37,373
Tax, wage and social debts
+€5,126
Advances received
-€239
Other debts
-€3,538
Accrued charges and deferred income
-€5,698
Investment (derived)
-€1,382
Investment in fixed assets (net)
-€1,382
Financing
+€8,726
Debts after one year
+€8,728
Short-term financial debts
-€2
Cash 2025
€254
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,550 | €14,956 | -€8,594 | -36.5% |
| Fixed assets | 21/28 | €21,957 | €14,212 | -€7,745 | -35.3% |
| Tangible fixed assets | 22/27 | €19,107 | €14,212 | -€4,895 | -25.6% |
| Plant, machinery and equipment | 23 | €898 | €590 | -€308 | -34.3% |
| Other tangible fixed assets | 26 | €18,209 | €13,623 | -€4,587 | -25.2% |
| Financial fixed assets | 28 | €2,850 | - | -€2,850 | |
| Current assets | 29/58 | €1,593 | €744 | -€849 | -53.3% |
| Amounts receivable within one year | 40/41 | €943 | - | -€943 | |
| Trade receivables | 40 | €411 | - | -€411 | |
| Other amounts receivable | 41 | €531 | - | -€531 | |
| Cash at bank and in hand | 54/58 | €226 | €254 | +€28 | +12.6% |
| Deferred charges and accrued income | 490/1 | €425 | €490 | +€65 | +15.3% |
| Total equity and liabilities | 10/49 | €23,550 | €14,956 | -€8,594 | -36.5% |
| Equity | 10/15 | -€308,989 | -€284,588 | +€24,402 | +7.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€317,049 | -€290,788 | +€26,262 | +8.3% |
| Amounts payable | 17/49 | €332,540 | €299,544 | -€32,996 | -9.9% |
| Amounts payable after more than one year | 17 | €139,316 | €148,044 | +€8,728 | +6.3% |
| Financial debts | 170/4 | €139,316 | €148,044 | +€8,728 | +6.3% |
| Amounts payable within one year | 42/48 | €184,181 | €148,156 | -€36,025 | -19.6% |
| Financial debts | 43 | €2 | - | -€2 | |
| Credit institutions | 430/8 | €2 | - | -€2 | |
| Trade debts | 44 | €134,830 | €97,458 | -€37,373 | -27.7% |
| Suppliers | 440/4 | €134,830 | €97,458 | -€37,373 | -27.7% |
| Advances received on contracts in progress | 46 | €239 | - | -€239 | |
| Taxes, remuneration and social security | 45 | €14,947 | €20,073 | +€5,126 | +34.3% |
| Taxes | 450/3 | €2,099 | €4,135 | +€2,036 | +97.0% |
| Remuneration and social security | 454/9 | €12,848 | €15,938 | +€3,090 | +24.0% |
| Other amounts payable | 47/48 | €34,163 | €30,625 | -€3,538 | -10.4% |
| Accrued charges and deferred income | 492/3 | €9,043 | €3,345 | -€5,698 | -63.0% |
| Remuneration, social security and pensions | 62 | €61,065 | €73,211 | +€12,146 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,596 | €9,127 | +€531 | +6.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,500 | - | +€4,500 | |
| Other operating charges | 640/8 | €9,170 | €9,052 | -€118 | -1.3% |
| Gross operating margin | 9900 | €50,852 | €120,684 | +€69,832 | +137% |
| Operating profit (loss) | 9901 | -€23,479 | €29,294 | +€52,773 | |
| Financial income | 75/76B | €1 | €39 | +€38 | +4,139% |
| Recurring financial income | 75 | €1 | €39 | +€38 | +4,139% |
| Financial charges | 65/66B | €4,486 | €4,735 | +€250 | +5.6% |
| Recurring financial charges | 65 | €4,486 | €4,735 | +€250 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | -€27,964 | €24,598 | +€52,562 | |
| Income taxes | 67/77 | €181 | €197 | +€16 | +8.6% |
| Profit (loss) for the period | 9904 | -€28,145 | €24,402 | +€52,546 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,145 | €24,402 | +€52,546 |
Next steps
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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 6 November 2026 via checked.be.