AD.DIAZ: 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.
AD.DIAZ
Largest movements
- Cash +€11,321
up €11,321 (+3,547%), from €319 to €11,640
mainly Other debts (+€60,000) and Net result for the year (+€32,862)
- Tangible fixed assets -€11,175
down €11,175 (-21.5%), from €51,942 to €40,767
of which Furniture and vehicles: -€10,995
- Receivables within one year -€7,587
down €7,587 (-4.6%), from €165,314 to €157,727
of which Trade receivables: -€22,818
- Other debts +€60,000
new in 2025: €60,000
- Trade debts -€40,364
down €40,364 (-90.3%), from €44,690 to €4,326
- Reserves -€30,000
down €30,000 (-31.3%), from €96,000 to €66,000
- Tax, wage and social debts +€12,974
up €12,974 (+62.0%), from €20,927 to €33,901
of which Remuneration and social security: +€6,891
- Debts after one year -€12,237
down €12,237 (-36.3%), from €33,709 to €21,472
- Gross operating margin +€48,151
up €48,151 (+77.1%), from €62,430 to €110,581
- Staff costs +€22,545
up €22,545 (+71.0%), from €31,765 to €54,310
- Depreciation +€7,243
up €7,243 (+184%), from €3,932 to €11,175
- Taxes +€5,684
up €5,684 (+58.0%), from €9,794 to €15,478
- Financial charges +€2,165
up €2,165 (+185%), from €1,173 to €3,339
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 | €219,197 | €212,896 | -€6,302 | -2.9% |
| Fixed assets | 21/28 | €51,942 | €40,767 | -€11,175 | -21.5% |
| Tangible fixed assets | 22/27 | €51,942 | €40,767 | -€11,175 | -21.5% |
| Plant, machinery and equipment | 23 | €811 | €631 | -€180 | -22.1% |
| Furniture and vehicles | 24 | €51,131 | €40,136 | -€10,995 | -21.5% |
| Current assets | 29/58 | €167,256 | €172,129 | +€4,873 | +2.9% |
| Amounts receivable within one year | 40/41 | €165,314 | €157,727 | -€7,587 | -4.6% |
| Trade receivables | 40 | €33,793 | €10,975 | -€22,818 | -67.5% |
| Other amounts receivable | 41 | €131,521 | €146,752 | +€15,231 | +11.6% |
| Cash at bank and in hand | 54/58 | €319 | €11,640 | +€11,321 | +3,547% |
| Deferred charges and accrued income | 490/1 | €1,623 | €2,762 | +€1,140 | +70.2% |
| Total equity and liabilities | 10/49 | €219,197 | €212,896 | -€6,302 | -2.9% |
| Equity | 10/15 | €108,097 | €80,959 | -€27,138 | -25.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €96,000 | €66,000 | -€30,000 | -31.3% |
| Distributable reserves | 133 | €96,000 | €66,000 | -€30,000 | -31.3% |
| Profit (loss) carried forward | 14 | €7,097 | €9,959 | +€2,862 | +40.3% |
| Amounts payable | 17/49 | €111,100 | €131,936 | +€20,836 | +18.8% |
| Amounts payable after more than one year | 17 | €33,709 | €21,472 | -€12,237 | -36.3% |
| Financial debts | 170/4 | €33,709 | €21,472 | -€12,237 | -36.3% |
| Amounts payable within one year | 42/48 | €77,391 | €110,464 | +€33,073 | +42.7% |
| Current portion of amounts payable after more than one year | 42 | €11,774 | €12,237 | +€463 | +3.9% |
| Trade debts | 44 | €44,690 | €4,326 | -€40,364 | -90.3% |
| Suppliers | 440/4 | €44,690 | €4,326 | -€40,364 | -90.3% |
| Taxes, remuneration and social security | 45 | €20,927 | €33,901 | +€12,974 | +62.0% |
| Taxes | 450/3 | €19,194 | €25,278 | +€6,084 | +31.7% |
| Remuneration and social security | 454/9 | €1,733 | €8,623 | +€6,891 | +398% |
| Other amounts payable | 47/48 | - | €60,000 | +€60,000 | |
| Remuneration, social security and pensions | 62 | €31,765 | €54,310 | +€22,545 | +71.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,932 | €11,175 | +€7,243 | +184% |
| Other operating charges | 640/8 | €2,224 | €752 | -€1,472 | -66.2% |
| Gross operating margin | 9900 | €62,430 | €110,581 | +€48,151 | +77.1% |
| Operating profit (loss) | 9901 | €24,509 | €44,344 | +€19,835 | +80.9% |
| Financial income | 75/76B | €7,000 | €7,335 | +€335 | +4.8% |
| Recurring financial income | 75 | €7,000 | €7,335 | +€335 | +4.8% |
| Financial charges | 65/66B | €1,173 | €3,339 | +€2,165 | +185% |
| Recurring financial charges | 65 | €1,173 | €3,339 | +€2,165 | +185% |
| Profit (loss) for the period before taxes | 9903 | €30,335 | €48,340 | +€18,005 | +59.4% |
| Income taxes | 67/77 | €9,794 | €15,478 | +€5,684 | +58.0% |
| Profit (loss) for the period | 9904 | €20,541 | €32,862 | +€12,321 | +60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,541 | €32,862 | +€12,321 | +60.0% |
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 17 October 2026 via checked.be.