DI-EL: what changed
DI-EL
Largest movements
- Cash -€20,492
down €20,492 (-68.1%), from €30,082 to €9,590
mainly Net result for the year (-€53,768) and Accrued charges and deferred income (-€1,751)
- Tangible fixed assets -€8,695
down €8,695 (-27.3%), from €31,833 to €23,138
- Receivables within one year -€4,474
down €4,474 (-14.4%), from €31,136 to €26,662
of which Trade receivables: -€3,829
- Profit (loss) carried forward -€53,768
down €53,768 (-331%), from -€16,252 to -€70,020
- Other debts +€22,446
up €22,446 (+83.4%), from €26,900 to €49,345
- Accrued charges and deferred income -€1,751
down €1,751 (-100%), from €1,751 to €0
- Trade debts +€1,096
up €1,096 (+425%), from €258 to €1,354
- Gross operating margin -€36,723
down €36,723 (-869%), from -€4,224 to -€40,947
- Financial charges -€2,453
down €2,453 (-74.4%), from €3,298 to €845
- Depreciation -€800
down €800 (-8.4%), from €9,495 to €8,695
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,397 | €61,678 | -€32,719 | -34.7% |
| Fixed assets | 21/28 | €31,833 | €23,138 | -€8,695 | -27.3% |
| Tangible fixed assets | 22/27 | €31,833 | €23,138 | -€8,695 | -27.3% |
| Plant, machinery and equipment | 23 | €9,175 | €6,310 | -€2,865 | -31.2% |
| Furniture and vehicles | 24 | €10,292 | €6,624 | -€3,668 | -35.6% |
| Other tangible fixed assets | 26 | €12,366 | €10,204 | -€2,162 | -17.5% |
| Current assets | 29/58 | €62,565 | €38,541 | -€24,024 | -38.4% |
| Amounts receivable within one year | 40/41 | €31,136 | €26,662 | -€4,474 | -14.4% |
| Trade receivables | 40 | €27,966 | €24,136 | -€3,829 | -13.7% |
| Other amounts receivable | 41 | €3,170 | €2,526 | -€644 | -20.3% |
| Cash at bank and in hand | 54/58 | €30,082 | €9,590 | -€20,492 | -68.1% |
| Deferred charges and accrued income | 490/1 | €1,347 | €2,289 | +€942 | +69.9% |
| Total equity and liabilities | 10/49 | €94,397 | €61,678 | -€32,719 | -34.7% |
| Equity | 10/15 | €61,426 | €7,658 | -€53,768 | -87.5% |
| Contributions | 10/11 | €29,747 | €29,747 | = | 0.0% |
| Reserves | 13 | €47,931 | €47,931 | = | 0.0% |
| Distributable reserves | 133 | €47,931 | €47,931 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,252 | -€70,020 | -€53,768 | -331% |
| Amounts payable | 17/49 | €32,971 | €54,021 | +€21,049 | +63.8% |
| Amounts payable within one year | 42/48 | €31,220 | €54,021 | +€22,801 | +73.0% |
| Current portion of amounts payable after more than one year | 42 | €1,183 | €1,009 | -€174 | -14.7% |
| Trade debts | 44 | €258 | €1,354 | +€1,096 | +425% |
| Suppliers | 440/4 | €258 | €1,354 | +€1,096 | +425% |
| Taxes, remuneration and social security | 45 | €2,879 | €2,312 | -€567 | -19.7% |
| Taxes | 450/3 | €2,879 | €2,312 | -€567 | -19.7% |
| Other amounts payable | 47/48 | €26,900 | €49,345 | +€22,446 | +83.4% |
| Accrued charges and deferred income | 492/3 | €1,751 | €0 | -€1,751 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,495 | €8,695 | -€800 | -8.4% |
| Other operating charges | 640/8 | €2,436 | €2,842 | +€405 | +16.6% |
| Gross operating margin | 9900 | -€4,224 | -€40,947 | -€36,723 | -869% |
| Operating profit (loss) | 9901 | -€16,155 | -€52,484 | -€36,328 | -225% |
| Financial income | 75/76B | €179 | €46 | -€132 | -74.0% |
| Recurring financial income | 75 | €179 | €46 | -€132 | -74.0% |
| Financial charges | 65/66B | €3,298 | €845 | -€2,453 | -74.4% |
| Recurring financial charges | 65 | €3,298 | €845 | -€2,453 | -74.4% |
| Profit (loss) for the period before taxes | 9903 | -€19,275 | -€53,282 | -€34,007 | -176% |
| Income taxes | 67/77 | €476 | €486 | +€10 | +2.1% |
| Profit (loss) for the period | 9904 | -€19,751 | -€53,768 | -€34,017 | -172% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,751 | -€53,768 | -€34,017 | -172% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.