D.I.I.S.: 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.
D.I.I.S.
Largest movements
- Intangible fixed assets -€386,200
down €386,200 (-50.0%), from €772,400 to €386,200
- Receivables within one year +€79,373
up €79,373 (+222%), from €35,755 to €115,128
of which Trade receivables: +€71,658
- Profit (loss) carried forward -€329,599
down €329,599 (-39.8%), from -€828,928 to -€1.2m
- Debts after one year +€17,329
up €17,329 (+5.3%), from €330,068 to €347,397
- Tax, wage and social debts +€16,091
up €16,091 (+169%), from €9,541 to €25,632
- Gross operating margin +€90,374
up €90,374, from -€14,260 to €76,114
- Other operating charges +€1,786
up €1,786 (+461%), from €387 to €2,173
- Financial charges -€1,147
down €1,147 (-5.9%), from €19,319 to €18,172
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 | €809,097 | €504,212 | -€304,885 | -37.7% |
| Fixed assets | 21/28 | €772,697 | €386,497 | -€386,200 | -50.0% |
| Intangible fixed assets | 21 | €772,400 | €386,200 | -€386,200 | -50.0% |
| Financial fixed assets | 28 | €297 | €297 | = | 0.0% |
| Current assets | 29/58 | €36,400 | €117,715 | +€81,315 | +223% |
| Amounts receivable within one year | 40/41 | €35,755 | €115,128 | +€79,373 | +222% |
| Trade receivables | 40 | €23,273 | €94,931 | +€71,658 | +308% |
| Other amounts receivable | 41 | €12,482 | €20,197 | +€7,715 | +61.8% |
| Cash at bank and in hand | 54/58 | €644 | €1,587 | +€942 | +146% |
| Deferred charges and accrued income | 490/1 | €0 | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €809,097 | €504,212 | -€304,885 | -37.7% |
| Equity | 10/15 | €423,572 | €93,972 | -€329,599 | -77.8% |
| Contributions | 10/11 | €1,252,500 | €1,252,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€828,928 | -€1,158,528 | -€329,599 | -39.8% |
| Amounts payable | 17/49 | €385,525 | €410,240 | +€24,714 | +6.4% |
| Amounts payable after more than one year | 17 | €330,068 | €347,397 | +€17,329 | +5.3% |
| Financial debts | 170/4 | €330,068 | €347,397 | +€17,329 | +5.3% |
| Amounts payable within one year | 42/48 | €54,982 | €62,266 | +€7,284 | +13.2% |
| Financial debts | 43 | €25 | €0 | -€25 | -100% |
| Credit institutions | 430/8 | €25 | €0 | -€25 | -100% |
| Trade debts | 44 | €34,121 | €31,914 | -€2,207 | -6.5% |
| Suppliers | 440/4 | €34,121 | €31,914 | -€2,207 | -6.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €9,541 | €25,632 | +€16,091 | +169% |
| Taxes | 450/3 | €9,541 | €25,632 | +€16,091 | +169% |
| Other amounts payable | 47/48 | €11,295 | €4,720 | -€6,575 | -58.2% |
| Accrued charges and deferred income | 492/3 | €475 | €577 | +€102 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €386,200 | €386,200 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €2,173 | +€1,786 | +461% |
| Gross operating margin | 9900 | -€14,260 | €76,114 | +€90,374 | |
| Operating profit (loss) | 9901 | -€400,847 | -€312,259 | +€88,588 | +22.1% |
| Financial income | 75/76B | €421 | €831 | +€411 | +97.6% |
| Recurring financial income | 75 | €421 | €831 | +€411 | +97.6% |
| Financial charges | 65/66B | €19,319 | €18,172 | -€1,147 | -5.9% |
| Recurring financial charges | 65 | €19,319 | €18,172 | -€1,147 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | -€419,745 | -€329,599 | +€90,146 | +21.5% |
| Profit (loss) for the period | 9904 | -€419,745 | -€329,599 | +€90,146 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€419,745 | -€329,599 | +€90,146 | +21.5% |
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 21 October 2026 via checked.be.