J. DINGEMANS & CO: 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.
J. DINGEMANS & CO
Largest movements
- Receivables after one year +€232,437
up €232,437 (+122%), from €190,600 to €423,037
- Tangible fixed assets -€38,602
down €38,602 (-8.4%), from €457,187 to €418,585
of which Land and buildings: -€20,994
- Current investments -€34,211
down €34,211 (-6.6%), from €515,102 to €480,891
- Receivables within one year -€28,437
down €28,437 (-100%), from €28,437 to €0
of which Trade receivables: -€23,565
- Cash -€24,637
down €24,637 (-29.1%), from €84,679 to €60,042
mainly Receivables after one year (-€232,437) and Other debts (-€32,955)
- Debts after one year +€95,000
new in 2025: €95,000
- Reserves +€45,561
up €45,561 (+8.7%), from €523,958 to €569,519
of which Distributable reserves: +€50,000
- Other debts -€32,955
down €32,955 (-92.0%), from €35,805 to €2,850
- Gross operating margin -€21,698
down €21,698 (-17.7%), from €122,602 to €100,904
- Taxes -€20,734
down €20,734 (-50.9%), from €40,724 to €19,990
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 | €1,645,629 | €1,746,159 | +€100,530 | +6.1% |
| Fixed assets | 21/28 | €818,586 | €779,984 | -€38,602 | -4.7% |
| Tangible fixed assets | 22/27 | €457,187 | €418,585 | -€38,602 | -8.4% |
| Land and buildings | 22 | €429,574 | €408,580 | -€20,994 | -4.9% |
| Furniture and vehicles | 24 | €27,613 | €10,005 | -€17,608 | -63.8% |
| Financial fixed assets | 28 | €361,399 | €361,399 | = | 0.0% |
| Current assets | 29/58 | €827,043 | €966,175 | +€139,132 | +16.8% |
| Amounts receivable after more than one year | 29 | €190,600 | €423,037 | +€232,437 | +122% |
| Other amounts receivable | 291 | €190,600 | €423,037 | +€232,437 | +122% |
| Amounts receivable within one year | 40/41 | €28,437 | €0 | -€28,437 | -100% |
| Trade receivables | 40 | €23,565 | - | -€23,565 | |
| Other amounts receivable | 41 | €4,872 | €0 | -€4,872 | -100% |
| Current investments | 50/53 | €515,102 | €480,891 | -€34,211 | -6.6% |
| Cash at bank and in hand | 54/58 | €84,679 | €60,042 | -€24,637 | -29.1% |
| Deferred charges and accrued income | 490/1 | €8,225 | €2,206 | -€6,019 | -73.2% |
| Total equity and liabilities | 10/49 | €1,645,629 | €1,746,159 | +€100,530 | +6.1% |
| Equity | 10/15 | €1,519,043 | €1,565,181 | +€46,138 | +3.0% |
| Contributions | 10/11 | €275,000 | €275,000 | = | 0.0% |
| Reserves | 13 | €523,958 | €569,519 | +€45,561 | +8.7% |
| Tax-exempt reserves | 132 | €79,958 | €75,519 | -€4,439 | -5.6% |
| Distributable reserves | 133 | €444,000 | €494,000 | +€50,000 | +11.3% |
| Profit (loss) carried forward | 14 | €720,085 | €720,663 | +€577 | +0.1% |
| Provisions and deferred taxes | 16 | €29,713 | €27,427 | -€2,286 | -7.7% |
| Deferred taxes | 168 | €29,713 | €27,427 | -€2,286 | -7.7% |
| Amounts payable | 17/49 | €96,873 | €153,551 | +€56,677 | +58.5% |
| Amounts payable after more than one year | 17 | - | €95,000 | +€95,000 | |
| Financial debts | 170/4 | - | €95,000 | +€95,000 | |
| Amounts payable within one year | 42/48 | €65,122 | €16,699 | -€48,422 | -74.4% |
| Current portion of amounts payable after more than one year | 42 | €7,424 | - | -€7,424 | |
| Trade debts | 44 | €285 | €1,262 | +€977 | +343% |
| Suppliers | 440/4 | €285 | €1,262 | +€977 | +343% |
| Taxes, remuneration and social security | 45 | €21,608 | €12,587 | -€9,021 | -41.7% |
| Taxes | 450/3 | €21,608 | €12,587 | -€9,021 | -41.7% |
| Other amounts payable | 47/48 | €35,805 | €2,850 | -€32,955 | -92.0% |
| Accrued charges and deferred income | 492/3 | €31,752 | €41,851 | +€10,100 | +31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,693 | €38,602 | -€91 | -0.2% |
| Other operating charges | 640/8 | €6,501 | €6,591 | +€90 | +1.4% |
| Gross operating margin | 9900 | €122,602 | €100,904 | -€21,698 | -17.7% |
| Operating profit (loss) | 9901 | €77,407 | €55,711 | -€21,697 | -28.0% |
| Financial income | 75/76B | €7,864 | €8,340 | +€477 | +6.1% |
| Recurring financial income | 75 | €7,864 | €8,340 | +€477 | +6.1% |
| Financial charges | 65/66B | €355 | €208 | -€146 | -41.2% |
| Recurring financial charges | 65 | €355 | €208 | -€146 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | €84,916 | €63,843 | -€21,074 | -24.8% |
| Transfer from deferred taxes | 780 | €2,286 | €2,286 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | €0 | = | |
| Income taxes | 67/77 | €40,724 | €19,990 | -€20,734 | -50.9% |
| Profit (loss) for the period | 9904 | €46,477 | €46,138 | -€339 | -0.7% |
| Transfer from tax-exempt reserves | 789 | €4,439 | €4,439 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €50,916 | €50,577 | -€339 | -0.7% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.