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 +€10,241
up €10,241 (+3.2%), from €323,807 to €334,048
- Cash -€8,752
down €8,752 (-48.3%), from €18,131 to €9,379
mainly Other debts (-€65,831) and Stocks and contracts (-€10,241)
- Receivables within one year +€3,958
up €3,958 (+64.6%), from €6,128 to €10,086
of which Trade receivables: +€9,848
- Other debts -€65,831
down €65,831 (-63.3%), from €103,973 to €38,142
- Debts after one year +€45,449
up €45,449 (+51.0%), from €89,046 to €134,495
of which Financial debts: +€45,020
- Trade debts +€11,737
up €11,737 (+950.7%), from €1,235 to €12,971
- Tax, wage and social debts +€9,480
up €9,480 (+336.5%), from €2,817 to €12,298
of which Taxes: +€9,009
- Accrued charges and deferred income -€4,575
no longer reported in 2025 (was €4,575)
- Gross operating margin +€44,053
up €44,053, from -€12,867 to €31,186
- Financial charges +€10,396
up €10,396 (+244.6%), from €4,249 to €14,645
- Depreciation -€892
down €892 (-20.3%), from €4,404 to €3,512
- Staff costs +€780
up €780 (+10.3%), from €7,588 to €8,368
- Financial income -€387
down €387 (-65.2%), from €594 to €207
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.
Cash bridge derived
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 | €360,206 | €360,256 | +€50 | 0.0% |
| Fixed assets | 21/28 | €12,140 | €6,628 | -€5,512 | -45.4% |
| Tangible fixed assets | 22/27 | €10,140 | €6,628 | -€3,512 | -34.6% |
| Plant, machinery and equipment | 23 | €2,228 | €717 | -€1,511 | -67.8% |
| Other tangible fixed assets | 26 | €7,912 | €5,911 | -€2,001 | -25.3% |
| Financial fixed assets | 28 | €2,000 | €0 | -€2,000 | -100.0% |
| Current assets | 29/58 | €348,067 | €353,629 | +€5,562 | +1.6% |
| Stocks and contracts in progress | 3 | €323,807 | €334,048 | +€10,241 | +3.2% |
| Stocks | 30/36 | €323,807 | €334,048 | +€10,241 | +3.2% |
| Amounts receivable within one year | 40/41 | €6,128 | €10,086 | +€3,958 | +64.6% |
| Trade receivables | 40 | €98 | €9,946 | +€9,848 | +10014.9% |
| Other amounts receivable | 41 | €6,030 | €140 | -€5,890 | -97.7% |
| Cash at bank and in hand | 54/58 | €18,131 | €9,379 | -€8,752 | -48.3% |
| Deferred charges and accrued income | 490/1 | - | €115 | +€115 | |
| Total equity and liabilities | 10/49 | €360,206 | €360,256 | +€50 | 0.0% |
| Equity | 10/15 | €158,560 | €162,351 | +€3,791 | +2.4% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €113,198 | €113,198 | = | 0.0% |
| Distributable reserves | 133 | €113,198 | €113,198 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,638 | -€25,847 | +€3,791 | +12.8% |
| Amounts payable | 17/49 | €201,646 | €197,905 | -€3,741 | -1.9% |
| Amounts payable after more than one year | 17 | €89,046 | €134,495 | +€45,449 | +51.0% |
| Financial debts | 170/4 | €77,231 | €122,251 | +€45,020 | +58.3% |
| Other amounts payable | 178/9 | €11,815 | €12,244 | +€429 | +3.6% |
| Amounts payable within one year | 42/48 | €108,025 | €63,411 | -€44,614 | -41.3% |
| Trade debts | 44 | €1,235 | €12,971 | +€11,737 | +950.7% |
| Suppliers | 440/4 | €1,235 | €12,971 | +€11,737 | +950.7% |
| Taxes, remuneration and social security | 45 | €2,817 | €12,298 | +€9,480 | +336.5% |
| Taxes | 450/3 | €2,106 | €11,114 | +€9,009 | +427.8% |
| Remuneration and social security | 454/9 | €712 | €1,183 | +€471 | +66.2% |
| Other amounts payable | 47/48 | €103,973 | €38,142 | -€65,831 | -63.3% |
| Accrued charges and deferred income | 492/3 | €4,575 | - | -€4,575 | |
| Remuneration, social security and pensions | 62 | €7,588 | €8,368 | +€780 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,404 | €3,512 | -€892 | -20.3% |
| Other operating charges | 640/8 | €1,123 | €1,069 | -€54 | -4.8% |
| Gross operating margin | 9900 | -€12,867 | €31,186 | +€44,053 | |
| Operating profit (loss) | 9901 | -€25,982 | €18,236 | +€44,219 | |
| Financial income | 75/76B | €594 | €207 | -€387 | -65.2% |
| Recurring financial income | 75 | €594 | €207 | -€387 | -65.2% |
| Financial charges | 65/66B | €4,249 | €14,645 | +€10,396 | +244.6% |
| Recurring financial charges | 65 | €4,249 | €14,645 | +€10,396 | +244.6% |
| Profit (loss) for the period before taxes | 9903 | -€29,638 | €3,798 | +€33,436 | |
| Income taxes | 67/77 | €0 | €7 | +€7 | |
| Profit (loss) for the period | 9904 | -€29,638 | €3,791 | +€33,428 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,638 | €3,791 | +€33,428 |
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 10 October 2026 via checked.be.