DIA: 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.
DIA
Largest movements
- Stocks and contracts -€1.6m
down €1.6m (-99.5%), from €1.6m to €7,255
- Deferred charges and accrued income -€576,884
down €576,884 (-90.0%), from €640,965 to €64,080
- Tangible fixed assets -€461,288
down €461,288 (-16.2%), from €2.9m to €2.4m
of which Land and buildings: -€477,643
- Cash +€88,246
up €88,246 (+369%), from €23,918 to €112,164
mainly Stocks and contracts (+€1.6m) and Deferred charges and accrued income (+€576,884)
- Other debts -€1.1m
down €1.1m (-75.2%), from €1.4m to €348,826
- Current portion of long-term debt -€948,786
down €948,786 (-92.7%), from €1.0m to €75,029
- Trade debts -€198,558
no longer reported in 2025 (was €198,558)
- Profit (loss) carried forward -€196,377
down €196,377 (-23.6%), from -€832,190 to -€1.0m
- Debts after one year -€75,029
down €75,029 (-13.3%), from €565,761 to €490,732
- Gross operating margin +€202,981
up €202,981 (+139%), from €146,162 to €349,143
- Financial charges -€12,892
down €12,892 (-22.0%), from €58,575 to €45,683
- Depreciation -€8,975
down €8,975 (-16.2%), from €55,260 to €46,285
- Other operating charges +€8,729
up €8,729 (+182%), from €4,795 to €13,525
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 | €5,177,746 | €2,622,927 | -€2.6m | -49.3% |
| Fixed assets | 21/28 | €2,855,584 | €2,394,296 | -€461,288 | -16.2% |
| Tangible fixed assets | 22/27 | €2,854,958 | €2,393,670 | -€461,288 | -16.2% |
| Land and buildings | 22 | €2,825,899 | €2,348,257 | -€477,643 | -16.9% |
| Plant, machinery and equipment | 23 | €1,263 | - | -€1,263 | |
| Furniture and vehicles | 24 | - | €6,838 | +€6,838 | |
| Other tangible fixed assets | 26 | €27,795 | €38,575 | +€10,780 | +38.8% |
| Financial fixed assets | 28 | €626 | €626 | = | 0.0% |
| Current assets | 29/58 | €2,322,162 | €228,631 | -€2.1m | -90.2% |
| Stocks and contracts in progress | 3 | €1,567,768 | €7,255 | -€1.6m | -99.5% |
| Stocks | 30/36 | €1,567,768 | €7,255 | -€1.6m | -99.5% |
| Amounts receivable within one year | 40/41 | €89,511 | €45,131 | -€44,380 | -49.6% |
| Trade receivables | 40 | - | €928 | +€928 | |
| Other amounts receivable | 41 | €89,511 | €44,203 | -€45,308 | -50.6% |
| Cash at bank and in hand | 54/58 | €23,918 | €112,164 | +€88,246 | +369% |
| Deferred charges and accrued income | 490/1 | €640,965 | €64,080 | -€576,884 | -90.0% |
| Total equity and liabilities | 10/49 | €5,177,746 | €2,622,927 | -€2.6m | -49.3% |
| Equity | 10/15 | €1,904,215 | €1,707,838 | -€196,377 | -10.3% |
| Contributions | 10/11 | €2,185,611 | €2,185,611 | = | 0.0% |
| Capital | 10 | €2,185,611 | €2,185,611 | = | 0.0% |
| Issued capital | 100 | €2,185,611 | €2,185,611 | = | 0.0% |
| Revaluation surpluses | 12 | €528,497 | €528,497 | = | 0.0% |
| Reserves | 13 | €22,297 | €22,297 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,413 | €6,413 | = | 0.0% |
| Distributable reserves | 133 | €12,786 | €12,786 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€832,190 | -€1,028,567 | -€196,377 | -23.6% |
| Amounts payable | 17/49 | €3,273,531 | €915,089 | -€2.4m | -72.0% |
| Amounts payable after more than one year | 17 | €565,761 | €490,732 | -€75,029 | -13.3% |
| Financial debts | 170/4 | €565,761 | €490,732 | -€75,029 | -13.3% |
| Amounts payable within one year | 42/48 | €2,702,695 | €424,358 | -€2.3m | -84.3% |
| Current portion of amounts payable after more than one year | 42 | €1,023,815 | €75,029 | -€948,786 | -92.7% |
| Trade debts | 44 | €198,558 | - | -€198,558 | |
| Suppliers | 440/4 | €198,558 | - | -€198,558 | |
| Taxes, remuneration and social security | 45 | €72,926 | €503 | -€72,423 | -99.3% |
| Taxes | 450/3 | €72,926 | €503 | -€72,423 | -99.3% |
| Other amounts payable | 47/48 | €1,407,397 | €348,826 | -€1.1m | -75.2% |
| Accrued charges and deferred income | 492/3 | €5,075 | - | -€5,075 | |
| Remuneration, social security and pensions | 62 | €1,179 | €742 | -€437 | -37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,260 | €46,285 | -€8,975 | -16.2% |
| Other operating charges | 640/8 | €4,795 | €13,525 | +€8,729 | +182% |
| Non-recurring operating charges | 66A | €582 | €439,647 | +€439,065 | +75,467% |
| Gross operating margin | 9900 | €146,162 | €349,143 | +€202,981 | +139% |
| Operating profit (loss) | 9901 | €84,346 | -€151,056 | -€235,402 | |
| Financial income | 75/76B | €1,534 | €706 | -€828 | -54.0% |
| Recurring financial income | 75 | €1,534 | €706 | -€828 | -54.0% |
| Financial charges | 65/66B | €58,575 | €45,683 | -€12,892 | -22.0% |
| Recurring financial charges | 65 | €58,575 | €45,683 | -€12,892 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €27,304 | -€196,033 | -€223,337 | |
| Income taxes | 67/77 | €159 | €344 | +€185 | +117% |
| Profit (loss) for the period | 9904 | €27,145 | -€196,377 | -€223,522 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,145 | -€196,377 | -€223,522 |
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 24 October 2026 via checked.be.