DI DIO CONSULTING: 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 DIO CONSULTING
Largest movements
- Cash +€47,050
up €47,050 (+70.0%), from €67,252 to €114,302
mainly Tax, wage and social debts (+€44,789) and Net result for the year (+€39,023)
- Receivables within one year -€9,716
down €9,716 (-22.2%), from €43,712 to €33,996
- Debts after one year -€63,070
down €63,070 (-11.0%), from €572,754 to €509,684
of which Other amounts payable: -€46,061
- Tax, wage and social debts +€44,789
up €44,789 (+183%), from €24,411 to €69,200
- Profit (loss) carried forward +€39,023
up €39,023 (+91.9%), from €42,482 to €81,505
- Trade debts +€10,931
up €10,931 (+128%), from €8,543 to €19,474
- Gross operating margin +€26,801
up €26,801 (+37.4%), from €71,756 to €98,557
- Taxes +€4,716
up €4,716 (+55.7%), from €8,465 to €13,181
- Depreciation +€2,521
up €2,521 (+13.6%), from €18,480 to €21,001
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 | €668,331 | €700,736 | +€32,404 | +4.8% |
| Fixed assets | 21/28 | €556,338 | €550,761 | -€5,576 | -1.0% |
| Tangible fixed assets | 22/27 | €556,338 | €550,761 | -€5,576 | -1.0% |
| Land and buildings | 22 | €532,185 | €518,019 | -€14,167 | -2.7% |
| Plant, machinery and equipment | 23 | €12,936 | €13,256 | +€320 | +2.5% |
| Furniture and vehicles | 24 | €11,217 | €19,487 | +€8,270 | +73.7% |
| Current assets | 29/58 | €111,994 | €149,974 | +€37,981 | +33.9% |
| Amounts receivable within one year | 40/41 | €43,712 | €33,996 | -€9,716 | -22.2% |
| Trade receivables | 40 | €43,712 | €33,996 | -€9,716 | -22.2% |
| Cash at bank and in hand | 54/58 | €67,252 | €114,302 | +€47,050 | +70.0% |
| Deferred charges and accrued income | 490/1 | €1,030 | €1,677 | +€647 | +62.8% |
| Total equity and liabilities | 10/49 | €668,331 | €700,736 | +€32,404 | +4.8% |
| Equity | 10/15 | €44,482 | €83,505 | +€39,023 | +87.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,482 | €81,505 | +€39,023 | +91.9% |
| Amounts payable | 17/49 | €623,849 | €617,231 | -€6,618 | -1.1% |
| Amounts payable after more than one year | 17 | €572,754 | €509,684 | -€63,070 | -11.0% |
| Financial debts | 170/4 | €464,583 | €447,575 | -€17,008 | -3.7% |
| Other amounts payable | 178/9 | €108,170 | €62,109 | -€46,061 | -42.6% |
| Amounts payable within one year | 42/48 | €49,167 | €105,683 | +€56,516 | +115% |
| Current portion of amounts payable after more than one year | 42 | €16,213 | €17,008 | +€796 | +4.9% |
| Trade debts | 44 | €8,543 | €19,474 | +€10,931 | +128% |
| Suppliers | 440/4 | €8,543 | €19,474 | +€10,931 | +128% |
| Taxes, remuneration and social security | 45 | €24,411 | €69,200 | +€44,789 | +183% |
| Taxes | 450/3 | €24,411 | €69,200 | +€44,789 | +183% |
| Accrued charges and deferred income | 492/3 | €1,928 | €1,864 | -€65 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,480 | €21,001 | +€2,521 | +13.6% |
| Other operating charges | 640/8 | €2,096 | €2,485 | +€390 | +18.6% |
| Gross operating margin | 9900 | €71,756 | €98,557 | +€26,801 | +37.4% |
| Operating profit (loss) | 9901 | €51,181 | €75,072 | +€23,891 | +46.7% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €23,606 | €22,868 | -€738 | -3.1% |
| Recurring financial charges | 65 | €23,606 | €22,868 | -€738 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €27,576 | €52,204 | +€24,627 | +89.3% |
| Income taxes | 67/77 | €8,465 | €13,181 | +€4,716 | +55.7% |
| Profit (loss) for the period | 9904 | €19,111 | €39,023 | +€19,911 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €19,111 | €39,023 | +€19,911 | +104% |
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.