D.I.A.: 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.
D.I.A.
Largest movements
- Cash -€30,287
down €30,287 (-52.7%), from €57,433 to €27,146
mainly Other debts (-€30,780) and Receivables within one year (-€14,393)
- Receivables within one year +€14,393
up €14,393 (+60.3%), from €23,872 to €38,265
of which Trade receivables: +€15,428
- Tangible fixed assets -€12,671
down €12,671 (-11.9%), from €106,235 to €93,564
of which Land and buildings: -€12,360
- Other debts -€30,780
no longer reported in 2025 (was €30,780)
- Reserves +€2,308
up €2,308 (+1.7%), from €133,589 to €135,897
- Gross operating margin -€1,894
down €1,894 (-8.4%), from €22,453 to €20,559
- Taxes -€396
down €396 (-30.1%), from €1,315 to €919
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €188,040 | €159,475 | -€28,565 | -15.2% |
| Fixed assets | 21/28 | €106,735 | €94,064 | -€12,671 | -11.9% |
| Tangible fixed assets | 22/27 | €106,235 | €93,564 | -€12,671 | -11.9% |
| Land and buildings | 22 | €105,925 | €93,564 | -€12,360 | -11.7% |
| Plant, machinery and equipment | 23 | €310 | - | -€310 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €81,305 | €65,411 | -€15,894 | -19.5% |
| Amounts receivable within one year | 40/41 | €23,872 | €38,265 | +€14,393 | +60.3% |
| Trade receivables | 40 | €22,688 | €38,115 | +€15,428 | +68.0% |
| Other amounts receivable | 41 | €1,185 | €150 | -€1,035 | -87.3% |
| Cash at bank and in hand | 54/58 | €57,433 | €27,146 | -€30,287 | -52.7% |
| Total equity and liabilities | 10/49 | €188,040 | €159,475 | -€28,565 | -15.2% |
| Equity | 10/15 | €152,181 | €154,489 | +€2,308 | +1.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €133,589 | €135,897 | +€2,308 | +1.7% |
| Distributable reserves | 133 | €133,589 | €135,897 | +€2,308 | +1.7% |
| Amounts payable | 17/49 | €35,858 | €4,986 | -€30,872 | -86.1% |
| Amounts payable within one year | 42/48 | €35,858 | €4,986 | -€30,872 | -86.1% |
| Trade debts | 44 | €729 | €1,334 | +€605 | +83.1% |
| Suppliers | 440/4 | €729 | €1,334 | +€605 | +83.1% |
| Taxes, remuneration and social security | 45 | €4,350 | €3,652 | -€698 | -16.0% |
| Taxes | 450/3 | €4,350 | €3,652 | -€698 | -16.0% |
| Other amounts payable | 47/48 | €30,780 | - | -€30,780 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,678 | €12,671 | -€8 | -0.1% |
| Other operating charges | 640/8 | €5,024 | €4,804 | -€220 | -4.4% |
| Gross operating margin | 9900 | €22,453 | €20,559 | -€1,894 | -8.4% |
| Operating profit (loss) | 9901 | €4,750 | €3,084 | -€1,666 | -35.1% |
| Financial income | 75/76B | €77 | €163 | +€86 | +110.9% |
| Recurring financial income | 75 | €77 | €163 | +€86 | +110.9% |
| Financial charges | 65/66B | €0 | €20 | +€20 | +20070.0% |
| Recurring financial charges | 65 | €0 | €20 | +€20 | +20070.0% |
| Profit (loss) for the period before taxes | 9903 | €4,827 | €3,227 | -€1,600 | -33.2% |
| Income taxes | 67/77 | €1,315 | €919 | -€396 | -30.1% |
| Profit (loss) for the period | 9904 | €3,511 | €2,308 | -€1,204 | -34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,511 | €2,308 | -€1,204 | -34.3% |
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 7 October 2026 via checked.be.