Di&Co: 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.
Di&Co
Largest movements
- Cash -€16,016
down €16,016 (-79.6%), from €20,114 to €4,098
mainly Net result for the year (-€20,589) and Other debts (-€6,268)
- Tangible fixed assets -€9,855
down €9,855 (-40.5%), from €24,319 to €14,464
- Profit (loss) carried forward -€20,589
down €20,589 (-97.9%), from -€21,021 to -€41,610
- Other debts -€6,268
down €6,268 (-38.8%), from €16,150 to €9,882
- Gross operating margin +€9,989
up €9,989 (+51.7%), from -€19,306 to -€9,317
- Purchases and services -€7,514
down €7,514 (-33.7%), from €22,306 to €14,792
- Turnover +€2,475
up €2,475 (+82.5%), from €3,000 to €5,475
- Taxes +€687
up €687, from -€3 to €684
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 | €47,581 | €21,498 | -€26,083 | -54.8% |
| Fixed assets | 21/28 | €24,319 | €14,464 | -€9,855 | -40.5% |
| Tangible fixed assets | 22/27 | €24,319 | €14,464 | -€9,855 | -40.5% |
| Furniture and vehicles | 24 | €24,319 | €14,464 | -€9,855 | -40.5% |
| Current assets | 29/58 | €23,262 | €7,034 | -€16,228 | -69.8% |
| Amounts receivable within one year | 40/41 | €2,194 | €1,858 | -€336 | -15.3% |
| Trade receivables | 40 | €1,920 | €1,858 | -€62 | -3.2% |
| Other amounts receivable | 41 | €274 | - | -€274 | |
| Cash at bank and in hand | 54/58 | €20,114 | €4,098 | -€16,016 | -79.6% |
| Deferred charges and accrued income | 490/1 | €954 | €1,078 | +€124 | +13.0% |
| Total equity and liabilities | 10/49 | €47,581 | €21,498 | -€26,083 | -54.8% |
| Equity | 10/15 | €31,381 | €10,792 | -€20,589 | -65.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €22,402 | €22,402 | = | 0.0% |
| Distributable reserves | 133 | €22,402 | €22,402 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,021 | -€41,610 | -€20,589 | -97.9% |
| Amounts payable | 17/49 | €16,200 | €10,706 | -€5,494 | -33.9% |
| Amounts payable within one year | 42/48 | €16,200 | €10,706 | -€5,494 | -33.9% |
| Trade debts | 44 | €50 | €356 | +€306 | +612% |
| Suppliers | 440/4 | €50 | €356 | +€306 | +612% |
| Taxes, remuneration and social security | 45 | - | €468 | +€468 | |
| Taxes | 450/3 | - | €468 | +€468 | |
| Other amounts payable | 47/48 | €16,150 | €9,882 | -€6,268 | -38.8% |
| Turnover | 70 | €3,000 | €5,475 | +€2,475 | +82.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,306 | €14,792 | -€7,514 | -33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,845 | €9,856 | +€11 | +0.1% |
| Other operating charges | 640/8 | €636 | €694 | +€58 | +9.1% |
| Gross operating margin | 9900 | -€19,306 | -€9,317 | +€9,989 | +51.7% |
| Operating profit (loss) | 9901 | -€29,787 | -€19,867 | +€9,920 | +33.3% |
| Financial charges | 65/66B | €38 | €38 | = | 0.0% |
| Recurring financial charges | 65 | €38 | €38 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€29,825 | -€19,905 | +€9,920 | +33.3% |
| Income taxes | 67/77 | -€3 | €684 | +€687 | |
| Profit (loss) for the period | 9904 | -€29,822 | -€20,589 | +€9,233 | +31.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,822 | -€20,589 | +€9,233 | +31.0% |
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 27 October 2026 via checked.be.