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
- Cash -€105,711
down €105,711 (-99.8%), from €105,973 to €263
mainly Contributions, distributions and other (-€220,649) and Net result for the year (-€27,822)
- Receivables within one year -€44,985
down €44,985 (-43.7%), from €102,859 to €57,873
of which Other amounts receivable: -€73,448
- Tangible fixed assets -€5,640
down €5,640 (-100%), from €5,640 to €0
- Reserves -€220,649
down €220,649 (-45.6%), from €484,141 to €263,492
- Other debts +€98,426
up €98,426, from €0 to €98,426
- Profit (loss) carried forward -€27,822
new in 2025: -€27,822
- Current portion of long-term debt -€5,504
down €5,504 (-100%), from €5,504 to €0
- Gross operating margin -€85,069
down €85,069, from €64,827 to -€20,242
- Financial income -€82,950
down €82,950 (-99.9%), from €83,028 to €78
- Taxes -€23,320
down €23,320 (-98.9%), from €23,570 to €250
- Depreciation -€2,269
down €2,269 (-28.7%), from €7,909 to €5,640
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 | €523,203 | €366,500 | -€156,703 | -30.0% |
| Fixed assets | 21/28 | €312,874 | €307,235 | -€5,640 | -1.8% |
| Tangible fixed assets | 22/27 | €5,640 | €0 | -€5,640 | -100% |
| Furniture and vehicles | 24 | €5,640 | €0 | -€5,640 | -100% |
| Financial fixed assets | 28 | €307,235 | €307,235 | = | 0.0% |
| Current assets | 29/58 | €210,329 | €59,266 | -€151,063 | -71.8% |
| Amounts receivable within one year | 40/41 | €102,859 | €57,873 | -€44,985 | -43.7% |
| Trade receivables | 40 | €6,367 | €34,830 | +€28,463 | +447% |
| Other amounts receivable | 41 | €96,492 | €23,044 | -€73,448 | -76.1% |
| Cash at bank and in hand | 54/58 | €105,973 | €263 | -€105,711 | -99.8% |
| Deferred charges and accrued income | 490/1 | €1,497 | €1,129 | -€367 | -24.5% |
| Total equity and liabilities | 10/49 | €523,203 | €366,500 | -€156,703 | -30.0% |
| Equity | 10/15 | €496,541 | €248,070 | -€248,471 | -50.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €484,141 | €263,492 | -€220,649 | -45.6% |
| Distributable reserves | 133 | €484,141 | €263,492 | -€220,649 | -45.6% |
| Profit (loss) carried forward | 14 | - | -€27,822 | -€27,822 | |
| Amounts payable | 17/49 | €26,662 | €118,430 | +€91,768 | +344% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €26,662 | €118,430 | +€91,768 | +344% |
| Current portion of amounts payable after more than one year | 42 | €5,504 | €0 | -€5,504 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,221 | €592 | -€628 | -51.5% |
| Suppliers | 440/4 | €1,221 | €592 | -€628 | -51.5% |
| Taxes, remuneration and social security | 45 | €19,938 | €19,412 | -€526 | -2.6% |
| Taxes | 450/3 | €16,739 | €16,213 | -€526 | -3.1% |
| Remuneration and social security | 454/9 | €3,199 | €3,199 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €98,426 | +€98,426 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,909 | €5,640 | -€2,269 | -28.7% |
| Other operating charges | 640/8 | €1,102 | €1,591 | +€488 | +44.3% |
| Gross operating margin | 9900 | €64,827 | -€20,242 | -€85,069 | |
| Operating profit (loss) | 9901 | €55,816 | -€27,472 | -€83,289 | |
| Financial income | 75/76B | €83,028 | €78 | -€82,950 | -99.9% |
| Recurring financial income | 75 | €83,028 | €78 | -€82,950 | -99.9% |
| Financial charges | 65/66B | €792 | €177 | -€615 | -77.6% |
| Recurring financial charges | 65 | €792 | €177 | -€615 | -77.6% |
| Profit (loss) for the period before taxes | 9903 | €138,052 | -€27,572 | -€165,623 | |
| Income taxes | 67/77 | €23,570 | €250 | -€23,320 | -98.9% |
| Profit (loss) for the period | 9904 | €114,482 | -€27,822 | -€142,304 | |
| Profit (loss) for the period to be appropriated | 9905 | €114,482 | -€27,822 | -€142,304 |
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 13 October 2026 via checked.be.