Van Diest – De Dobbeleer: 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.
Van Diest – De Dobbeleer
Largest movements
- Tangible fixed assets +€40,827
up €40,827 (+4.8%), from €858,910 to €899,737
of which Furniture and vehicles: +€56,651
- Cash -€37,556
down €37,556 (-15.6%), from €240,763 to €203,207
mainly Investment in fixed assets (net) (-€68,594) and Receivables within one year (-€19,948)
- Receivables within one year +€19,948
up €19,948 (+6.0%), from €331,735 to €351,683
- Reserves +€57,625
up €57,625 (+6.2%), from €923,691 to €981,315
of which Distributable reserves: +€57,625
- Other debts -€15,016
down €15,016 (-17.2%), from €87,274 to €72,258
- Other operating charges +€26,264
up €26,264 (+368%), from €7,139 to €33,403
- Gross operating margin +€9,052
up €9,052 (+7.0%), from €130,105 to €139,157
- Depreciation +€7,886
up €7,886 (+39.7%), from €19,881 to €27,767
- Taxes -€7,703
down €7,703 (-22.2%), from €34,640 to €26,937
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 | €1,434,799 | €1,458,622 | +€23,823 | +1.7% |
| Fixed assets | 21/28 | €858,910 | €899,737 | +€40,827 | +4.8% |
| Tangible fixed assets | 22/27 | €858,910 | €899,737 | +€40,827 | +4.8% |
| Land and buildings | 22 | €856,150 | €839,680 | -€16,469 | -1.9% |
| Plant, machinery and equipment | 23 | €2,760 | €3,406 | +€645 | +23.4% |
| Furniture and vehicles | 24 | - | €56,651 | +€56,651 | |
| Current assets | 29/58 | €575,889 | €558,885 | -€17,004 | -3.0% |
| Amounts receivable within one year | 40/41 | €331,735 | €351,683 | +€19,948 | +6.0% |
| Other amounts receivable | 41 | €331,735 | €351,683 | +€19,948 | +6.0% |
| Cash at bank and in hand | 54/58 | €240,763 | €203,207 | -€37,556 | -15.6% |
| Deferred charges and accrued income | 490/1 | €3,391 | €3,995 | +€605 | +17.8% |
| Total equity and liabilities | 10/49 | €1,434,799 | €1,458,622 | +€23,823 | +1.7% |
| Equity | 10/15 | €1,310,691 | €1,368,315 | +€57,625 | +4.4% |
| Contributions | 10/11 | €387,000 | €387,000 | = | 0.0% |
| Capital | 10 | €387,000 | €387,000 | = | 0.0% |
| Issued capital | 100 | €387,000 | €387,000 | = | 0.0% |
| Reserves | 13 | €923,691 | €981,315 | +€57,625 | +6.2% |
| Non-distributable reserves | 130/1 | €38,700 | €38,700 | = | 0.0% |
| Legal reserve | 130 | €38,700 | €38,700 | = | 0.0% |
| Distributable reserves | 133 | €884,991 | €942,615 | +€57,625 | +6.5% |
| Amounts payable | 17/49 | €124,108 | €90,306 | -€33,802 | -27.2% |
| Amounts payable after more than one year | 17 | €3,409 | €3,409 | = | 0.0% |
| Other amounts payable | 178/9 | €3,409 | €3,409 | = | 0.0% |
| Amounts payable within one year | 42/48 | €120,700 | €86,898 | -€33,802 | -28.0% |
| Trade debts | 44 | €9,757 | - | -€9,757 | |
| Suppliers | 440/4 | €9,757 | - | -€9,757 | |
| Taxes, remuneration and social security | 45 | €23,669 | €14,640 | -€9,029 | -38.1% |
| Taxes | 450/3 | €23,669 | €14,640 | -€9,029 | -38.1% |
| Other amounts payable | 47/48 | €87,274 | €72,258 | -€15,016 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,881 | €27,767 | +€7,886 | +39.7% |
| Other operating charges | 640/8 | €7,139 | €33,403 | +€26,264 | +368% |
| Gross operating margin | 9900 | €130,105 | €139,157 | +€9,052 | +7.0% |
| Operating profit (loss) | 9901 | €103,084 | €77,986 | -€25,098 | -24.3% |
| Financial income | 75/76B | €6,496 | €6,637 | +€141 | +2.2% |
| Recurring financial income | 75 | €6,496 | €6,637 | +€141 | +2.2% |
| Financial charges | 65/66B | €134 | €61 | -€73 | -54.4% |
| Recurring financial charges | 65 | €134 | €61 | -€73 | -54.4% |
| Profit (loss) for the period before taxes | 9903 | €109,447 | €84,562 | -€24,884 | -22.7% |
| Income taxes | 67/77 | €34,640 | €26,937 | -€7,703 | -22.2% |
| Profit (loss) for the period | 9904 | €74,807 | €57,625 | -€17,182 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €74,807 | €57,625 | -€17,182 | -23.0% |
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 29 October 2026 via checked.be.