MOUTERIJ DINGEMANS: what changed
Two fiscal 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
MOUTERIJ DINGEMANS
NACE 11.060, Manufacture of beverages
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€67,823
2024 · €713,490-€645,667
Equity
€3.9m
2024 · €4.3m-€432,177
Cash
€987,430
2024 · €760,459+€226,971
Balance sheet total
€12.5m
2024 · €15.6m-€3.1m
Largest movements
Assets
- Receivables within one year -€2.8m
down €2.8m (-24.6%), from €11.6m to €8.7m
of which Trade receivables: -€2.6m
- Current investments -€500,000
no longer reported in 2025 (was €500,000)
- Cash +€226,971
up €226,971 (+29.8%), from €760,459 to €987,430
mainly Receivables within one year (+€2.8m) and Current investments (+€500,000)
Equity and liabilities
- Trade debts -€2.7m
down €2.7m (-31.3%), from €8.8m to €6.0m
- Reserves -€432,177
down €432,177 (-10.2%), from €4.2m to €3.8m
of which Distributable reserves: -€432,177
Income statement
- Goods and materials -€5.9m
down €5.9m (-11.8%), from €49.8m to €44.0m
- Turnover -€5.8m
down €5.8m (-10.8%), from €53.7m to €47.9m
- Write-downs +€580,882
up €580,882, from -€359,063 to €221,818
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
€713,490
Turnover
-€5.8m
Other operating income
-€30,437
Goods and materials
+€5.9m
Services and other goods
-€108,199
Staff costs
-€55,534
Write-downs
-€580,882
Provisions
+€1,746
Other operating charges
-€38,270
Financial income
+€251
Financial charges
-€707
Taxes
+€90,330
Result 2025
€67,823
Cash bridge derived
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
+€226,971
Investment
+€500,000
Financing
-€500,000
Cash 2024
€760,459
From operations (derived)
+€226,971
Net result for the year
+€67,823
Receivables within one year
+€2.8m
Deferred charges and accrued income
-€13,125
Provisions
+€83,951
Trade debts
-€2.7m
Tax, wage and social debts
+€8,730
Accrued charges and deferred income
-€25,000
Investment (derived)
+€500,000
Current investments
+€500,000
Financing
-€500,000
Contributions, distributions and other
-€500,000
Cash 2025
€987,430
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,630,071 | €12,524,888 | -€3.1m | -19.9% |
| Fixed assets | 21/28 | €2,741,770 | €2,741,770 | = | 0.0% |
| Financial fixed assets | 28 | €2,741,770 | €2,741,770 | = | 0.0% |
| Affiliated companies | 280/1 | €2,741,770 | €2,741,770 | = | 0.0% |
| Participating interests | 280 | €1,991,770 | €1,991,770 | = | 0.0% |
| Amounts receivable | 281 | €750,000 | €750,000 | = | 0.0% |
| Current assets | 29/58 | €12,888,301 | €9,783,118 | -€3.1m | -24.1% |
| Amounts receivable within one year | 40/41 | €11,588,467 | €8,743,188 | -€2.8m | -24.6% |
| Trade receivables | 40 | €10,705,987 | €8,116,220 | -€2.6m | -24.2% |
| Other amounts receivable | 41 | €882,480 | €626,968 | -€255,512 | -29.0% |
| Current investments | 50/53 | €500,000 | - | -€500,000 | |
| Other investments | 51/53 | €500,000 | - | -€500,000 | |
| Cash at bank and in hand | 54/58 | €760,459 | €987,430 | +€226,971 | +29.8% |
| Deferred charges and accrued income | 490/1 | €39,375 | €52,500 | +€13,125 | +33.3% |
| Total equity and liabilities | 10/49 | €15,630,071 | €12,524,888 | -€3.1m | -19.9% |
| Equity | 10/15 | €4,285,308 | €3,853,131 | -€432,177 | -10.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €4,223,308 | €3,791,131 | -€432,177 | -10.2% |
| Non-distributable reserves | 130/1 | €150,200 | €150,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Financial assistance | 1313 | €144,000 | €144,000 | = | 0.0% |
| Distributable reserves | 133 | €4,073,108 | €3,640,931 | -€432,177 | -10.6% |
| Provisions and deferred taxes | 16 | €1,986,999 | €2,070,950 | +€83,951 | +4.2% |
| Provisions for liabilities and charges | 160/5 | €1,986,999 | €2,070,950 | +€83,951 | +4.2% |
| Other liabilities and charges | 164/5 | €1,986,999 | €2,070,950 | +€83,951 | +4.2% |
| Amounts payable | 17/49 | €9,357,764 | €6,600,807 | -€2.8m | -29.5% |
| Amounts payable within one year | 42/48 | €9,332,764 | €6,600,807 | -€2.7m | -29.3% |
| Trade debts | 44 | €8,751,013 | €6,010,327 | -€2.7m | -31.3% |
| Suppliers | 440/4 | €8,751,013 | €6,010,327 | -€2.7m | -31.3% |
| Taxes, remuneration and social security | 45 | €81,750 | €90,480 | +€8,730 | +10.7% |
| Remuneration and social security | 454/9 | €81,750 | €90,480 | +€8,730 | +10.7% |
| Other amounts payable | 47/48 | €500,000 | €500,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €25,000 | - | -€25,000 | |
| Operating income | 70/76A | €54,043,124 | €48,219,867 | -€5.8m | -10.8% |
| Turnover | 70 | €53,732,180 | €47,939,360 | -€5.8m | -10.8% |
| Other operating income | 74 | €310,944 | €280,507 | -€30,437 | -9.8% |
| Operating charges | 60/66A | €53,188,394 | €48,100,678 | -€5.1m | -9.6% |
| Goods for resale, raw materials and consumables | 60 | €49,846,910 | €43,978,055 | -€5.9m | -11.8% |
| Purchases | 600/8 | €49,846,910 | €43,978,055 | -€5.9m | -11.8% |
| Services and other goods | 61 | €2,755,642 | €2,863,841 | +€108,199 | +3.9% |
| Remuneration, social security and pensions | 62 | €821,270 | €876,804 | +€55,534 | +6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€359,063 | €221,818 | +€580,882 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €85,697 | €83,951 | -€1,746 | -2.0% |
| Other operating charges | 640/8 | €37,939 | €76,209 | +€38,270 | +100.9% |
| Operating profit (loss) | 9901 | €854,730 | €119,188 | -€735,542 | -86.1% |
| Financial income | 75/76B | €13,125 | €13,376 | +€251 | +1.9% |
| Recurring financial income | 75 | €13,125 | €13,376 | +€251 | +1.9% |
| Income from financial fixed assets | 750 | €13,125 | €13,125 | = | 0.0% |
| Income from current assets | 751 | - | €251 | +€251 | |
| Financial charges | 65/66B | €5,266 | €5,974 | +€707 | +13.4% |
| Recurring financial charges | 65 | €5,266 | €5,974 | +€707 | +13.4% |
| Debt charges | 650 | €0 | €35 | +€35 | +353900.0% |
| Other financial charges | 652/9 | €5,266 | €5,938 | +€672 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €862,588 | €126,591 | -€735,998 | -85.3% |
| Income taxes | 67/77 | €149,099 | €58,768 | -€90,330 | -60.6% |
| Taxes | 670/3 | €153,000 | €60,075 | -€92,925 | -60.7% |
| Tax adjustments and reversals of tax provisions | 77 | €3,901 | €1,307 | -€2,594 | -66.5% |
| Profit (loss) for the period | 9904 | €713,490 | €67,823 | -€645,667 | -90.5% |
| Profit (loss) for the period to be appropriated | 9905 | €713,490 | €67,823 | -€645,667 | -90.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.