DIA 4: what changed
Two fiscal 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 4
Largest movements
- Tangible fixed assets +€18,184
up €18,184 (+42.2%), from €43,135 to €61,318
of which Furniture and vehicles: +€16,747
- Receivables within one year +€8,947
up €8,947 (+11.3%), from €78,977 to €87,923
of which Trade receivables: +€25,124
- Cash -€4,819
down €4,819 (-9.0%), from €53,522 to €48,702
mainly Investment in fixed assets (net) (-€40,712) and Other debts (-€14,230)
- Reserves +€18,634
up €18,634 (+29.3%), from €63,630 to €82,264
of which Distributable reserves: +€18,634
- Trade debts +€17,062
up €17,062 (+685.2%), from €2,490 to €19,552
- Other debts -€14,230
down €14,230 (-42.1%), from €33,765 to €19,535
- Tax, wage and social debts -€14,134
down €14,134 (-68.1%), from €20,748 to €6,615
of which Remuneration and social security: -€13,377
- Current portion of long-term debt +€8,033
up €8,033 (+69.1%), from €11,620 to €19,653
- Depreciation +€7,775
up €7,775 (+52.7%), from €14,754 to €22,529
- Gross operating margin +€4,593
up €4,593 (+2.0%), from €232,227 to €236,820
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 | €177,493 | €200,781 | +€23,288 | +13.1% |
| Fixed assets | 21/28 | €44,995 | €63,178 | +€18,184 | +40.4% |
| Tangible fixed assets | 22/27 | €43,135 | €61,318 | +€18,184 | +42.2% |
| Plant, machinery and equipment | 23 | €6,552 | €7,988 | +€1,436 | +21.9% |
| Furniture and vehicles | 24 | €36,583 | €53,330 | +€16,747 | +45.8% |
| Financial fixed assets | 28 | €1,860 | €1,860 | = | 0.0% |
| Current assets | 29/58 | €132,498 | €137,602 | +€5,104 | +3.9% |
| Amounts receivable within one year | 40/41 | €78,977 | €87,923 | +€8,947 | +11.3% |
| Trade receivables | 40 | €50,300 | €75,424 | +€25,124 | +49.9% |
| Other amounts receivable | 41 | €28,677 | €12,500 | -€16,177 | -56.4% |
| Cash at bank and in hand | 54/58 | €53,522 | €48,702 | -€4,819 | -9.0% |
| Deferred charges and accrued income | 490/1 | - | €977 | +€977 | |
| Total equity and liabilities | 10/49 | €177,493 | €200,781 | +€23,288 | +13.1% |
| Equity | 10/15 | €82,230 | €100,864 | +€18,634 | +22.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,630 | €82,264 | +€18,634 | +29.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €61,770 | €80,404 | +€18,634 | +30.2% |
| Amounts payable | 17/49 | €95,263 | €99,917 | +€4,654 | +4.9% |
| Amounts payable after more than one year | 17 | €20,866 | €27,509 | +€6,642 | +31.8% |
| Financial debts | 170/4 | €20,866 | €27,509 | +€6,642 | +31.8% |
| Amounts payable within one year | 42/48 | €73,624 | €68,688 | -€4,936 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €11,620 | €19,653 | +€8,033 | +69.1% |
| Financial debts | 43 | €5,000 | €3,333 | -€1,667 | -33.3% |
| Credit institutions | 430/8 | €5,000 | €3,333 | -€1,667 | -33.3% |
| Trade debts | 44 | €2,490 | €19,552 | +€17,062 | +685.2% |
| Suppliers | 440/4 | €2,490 | €19,552 | +€17,062 | +685.2% |
| Taxes, remuneration and social security | 45 | €20,748 | €6,615 | -€14,134 | -68.1% |
| Taxes | 450/3 | €5,170 | €4,413 | -€756 | -14.6% |
| Remuneration and social security | 454/9 | €15,579 | €2,201 | -€13,377 | -85.9% |
| Other amounts payable | 47/48 | €33,765 | €19,535 | -€14,230 | -42.1% |
| Accrued charges and deferred income | 492/3 | €773 | €3,720 | +€2,947 | +381.4% |
| Non-recurring operating income | 76A | - | €4,699 | +€4,699 | |
| Remuneration, social security and pensions | 62 | €180,788 | €180,778 | -€10 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,754 | €22,529 | +€7,775 | +52.7% |
| Other operating charges | 640/8 | €2,106 | €3,042 | +€935 | +44.4% |
| Gross operating margin | 9900 | €232,227 | €236,820 | +€4,593 | +2.0% |
| Operating profit (loss) | 9901 | €34,579 | €30,472 | -€4,107 | -11.9% |
| Financial income | 75/76B | €553 | €353 | -€200 | -36.2% |
| Recurring financial income | 75 | €553 | €353 | -€200 | -36.2% |
| Financial charges | 65/66B | €3,415 | €3,732 | +€317 | +9.3% |
| Recurring financial charges | 65 | €3,415 | €3,732 | +€317 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €31,717 | €27,093 | -€4,625 | -14.6% |
| Income taxes | 67/77 | €8,138 | €8,459 | +€321 | +3.9% |
| Profit (loss) for the period | 9904 | €23,579 | €18,634 | -€4,945 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,579 | €18,634 | -€4,945 | -21.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.