WEST DIEP: what changed
WEST DIEP
Largest movements
- Stocks and contracts +€27,826
new in 2025: €27,826
- Receivables within one year +€16,283
up €16,283 (+68.9%), from €23,642 to €39,925
of which Other amounts receivable: +€15,883
- Tangible fixed assets -€14,347
down €14,347 (-10.4%), from €138,310 to €123,962
of which Land and buildings: -€10,560
- Cash +€3,786
up €3,786 (+451%), from €839 to €4,626
mainly Other debts (+€16,024) and Debts after one year (+€15,376)
- Other debts +€16,024
up €16,024 (+150%), from €10,653 to €26,677
- Debts after one year +€15,376
up €15,376 (+14.3%), from €107,694 to €123,070
- Short-term financial debts -€8,401
down €8,401 (-100%), from €8,401 to €0
- Current portion of long-term debt +€7,647
up €7,647 (+43.0%), from €17,802 to €25,449
- Trade debts +€4,801
up €4,801 (+249%), from €1,929 to €6,730
- Other operating charges -€12,516
down €12,516 (-93.3%), from €13,410 to €894
- Gross operating margin -€4,216
down €4,216 (-18.5%), from €22,843 to €18,627
- Financial charges -€2,270
down €2,270 (-33.8%), from €6,726 to €4,456
- Depreciation +€1,363
up €1,363 (+10.5%), from €12,984 to €14,347
- Financial income +€877
up €877 (+3,644%), from €24 to €901
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 | €200,191 | €234,671 | +€34,480 | +17.2% |
| Fixed assets | 21/28 | €175,710 | €161,362 | -€14,347 | -8.2% |
| Tangible fixed assets | 22/27 | €138,310 | €123,962 | -€14,347 | -10.4% |
| Land and buildings | 22 | €105,600 | €95,040 | -€10,560 | -10.0% |
| Other tangible fixed assets | 26 | €32,710 | €28,922 | -€3,787 | -11.6% |
| Financial fixed assets | 28 | €37,400 | €37,400 | = | 0.0% |
| Current assets | 29/58 | €24,481 | €73,309 | +€48,828 | +199% |
| Stocks and contracts in progress | 3 | - | €27,826 | +€27,826 | |
| Stocks | 30/36 | - | €27,826 | +€27,826 | |
| Amounts receivable within one year | 40/41 | €23,642 | €39,925 | +€16,283 | +68.9% |
| Trade receivables | 40 | €10,999 | €11,398 | +€399 | +3.6% |
| Other amounts receivable | 41 | €12,643 | €28,527 | +€15,883 | +126% |
| Cash at bank and in hand | 54/58 | €839 | €4,626 | +€3,786 | +451% |
| Deferred charges and accrued income | 490/1 | €0 | €933 | +€933 | |
| Total equity and liabilities | 10/49 | €200,191 | €234,671 | +€34,480 | +17.2% |
| Equity | 10/15 | €52,915 | €52,746 | -€169 | -0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €46,715 | €46,546 | -€169 | -0.4% |
| Distributable reserves | 133 | €46,715 | €46,546 | -€169 | -0.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €147,276 | €181,925 | +€34,649 | +23.5% |
| Amounts payable after more than one year | 17 | €107,694 | €123,070 | +€15,376 | +14.3% |
| Financial debts | 170/4 | €107,694 | €123,070 | +€15,376 | +14.3% |
| Amounts payable within one year | 42/48 | €39,583 | €58,855 | +€19,272 | +48.7% |
| Current portion of amounts payable after more than one year | 42 | €17,802 | €25,449 | +€7,647 | +43.0% |
| Financial debts | 43 | €8,401 | €0 | -€8,401 | -100% |
| Credit institutions | 430/8 | €8,401 | €0 | -€8,401 | -100% |
| Trade debts | 44 | €1,929 | €6,730 | +€4,801 | +249% |
| Suppliers | 440/4 | €1,929 | €6,730 | +€4,801 | +249% |
| Taxes, remuneration and social security | 45 | €798 | €0 | -€798 | -100% |
| Taxes | 450/3 | €798 | €0 | -€798 | -100% |
| Other amounts payable | 47/48 | €10,653 | €26,677 | +€16,024 | +150% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,984 | €14,347 | +€1,363 | +10.5% |
| Other operating charges | 640/8 | €13,410 | €894 | -€12,516 | -93.3% |
| Gross operating margin | 9900 | €22,843 | €18,627 | -€4,216 | -18.5% |
| Operating profit (loss) | 9901 | -€3,551 | €3,386 | +€6,937 | |
| Financial income | 75/76B | €24 | €901 | +€877 | +3,644% |
| Recurring financial income | 75 | €24 | €901 | +€877 | +3,644% |
| Financial charges | 65/66B | €6,726 | €4,456 | -€2,270 | -33.8% |
| Recurring financial charges | 65 | €6,726 | €4,456 | -€2,270 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,253 | -€169 | +€10,084 | +98.4% |
| Income taxes | 67/77 | €123 | €0 | -€123 | -100% |
| Profit (loss) for the period | 9904 | -€10,376 | -€169 | +€10,208 | +98.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,376 | -€169 | +€10,208 | +98.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.