DIA COMPANY: 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 COMPANY
Largest movements
- Receivables within one year +€34,179
up €34,179 (+72.5%), from €47,150 to €81,328
of which Trade receivables: +€34,975
- Cash +€22,544
up €22,544 (+33.6%), from €67,100 to €89,645
mainly Trade debts (+€80,660) and Tax, wage and social debts (+€10,075)
- Stocks and contracts +€19,847
up €19,847 (+438%), from €4,531 to €24,378
- Tangible fixed assets +€6,339
up €6,339 (+25.7%), from €24,651 to €30,990
of which Other tangible fixed assets: +€5,926
- Deferred charges and accrued income -€4,513
down €4,513 (-76.0%), from €5,940 to €1,427
- Trade debts +€80,660
up €80,660 (+222%), from €36,331 to €116,990
- Profit (loss) carried forward -€12,338
down €12,338 (-15.1%), from €81,529 to €69,191
- Tax, wage and social debts +€10,075
up €10,075 (+33.8%), from €29,785 to €39,859
of which Remuneration and social security: +€16,271
- Staff costs +€138,436
up €138,436 (+148%), from €93,280 to €231,716
- Gross operating margin +€90,303
up €90,303 (+52.7%), from €171,497 to €261,800
- Financial charges +€19,012
up €19,012 (+276%), from €6,897 to €25,909
- Taxes -€10,412
down €10,412 (-100%), from €10,412 to €0
- Other operating charges +€4,891
up €4,891 (+123%), from €3,973 to €8,864
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 | €149,644 | €228,041 | +€78,396 | +52.4% |
| Fixed assets | 21/28 | €24,923 | €31,262 | +€6,339 | +25.4% |
| Tangible fixed assets | 22/27 | €24,651 | €30,990 | +€6,339 | +25.7% |
| Plant, machinery and equipment | 23 | €15,417 | €16,151 | +€734 | +4.8% |
| Furniture and vehicles | 24 | €3,823 | €3,502 | -€322 | -8.4% |
| Other tangible fixed assets | 26 | €5,411 | €11,338 | +€5,926 | +110% |
| Financial fixed assets | 28 | €271 | €271 | = | 0.0% |
| Current assets | 29/58 | €124,722 | €196,779 | +€72,057 | +57.8% |
| Stocks and contracts in progress | 3 | €4,531 | €24,378 | +€19,847 | +438% |
| Stocks | 30/36 | €4,531 | €24,378 | +€19,847 | +438% |
| Amounts receivable within one year | 40/41 | €47,150 | €81,328 | +€34,179 | +72.5% |
| Trade receivables | 40 | €43,189 | €78,165 | +€34,975 | +81.0% |
| Other amounts receivable | 41 | €3,960 | €3,164 | -€797 | -20.1% |
| Cash at bank and in hand | 54/58 | €67,100 | €89,645 | +€22,544 | +33.6% |
| Deferred charges and accrued income | 490/1 | €5,940 | €1,427 | -€4,513 | -76.0% |
| Total equity and liabilities | 10/49 | €149,644 | €228,041 | +€78,396 | +52.4% |
| Equity | 10/15 | €83,529 | €71,191 | -€12,338 | -14.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,529 | €69,191 | -€12,338 | -15.1% |
| Amounts payable | 17/49 | €66,115 | €156,850 | +€90,734 | +137% |
| Amounts payable within one year | 42/48 | €66,115 | €156,850 | +€90,734 | +137% |
| Trade debts | 44 | €36,331 | €116,990 | +€80,660 | +222% |
| Suppliers | 440/4 | €36,331 | €116,990 | +€80,660 | +222% |
| Taxes, remuneration and social security | 45 | €29,785 | €39,859 | +€10,075 | +33.8% |
| Taxes | 450/3 | €17,676 | €11,480 | -€6,196 | -35.1% |
| Remuneration and social security | 454/9 | €12,109 | €28,380 | +€16,271 | +134% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €93,280 | €231,716 | +€138,436 | +148% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,085 | €7,770 | +€3,685 | +90.2% |
| Other operating charges | 640/8 | €3,973 | €8,864 | +€4,891 | +123% |
| Gross operating margin | 9900 | €171,497 | €261,800 | +€90,303 | +52.7% |
| Operating profit (loss) | 9901 | €70,160 | €13,450 | -€56,710 | -80.8% |
| Financial income | 75/76B | €245 | €121 | -€124 | -50.7% |
| Recurring financial income | 75 | €245 | €121 | -€124 | -50.7% |
| Financial charges | 65/66B | €6,897 | €25,909 | +€19,012 | +276% |
| Recurring financial charges | 65 | €6,897 | €25,909 | +€19,012 | +276% |
| Profit (loss) for the period before taxes | 9903 | €63,508 | -€12,338 | -€75,846 | |
| Income taxes | 67/77 | €10,412 | €0 | -€10,412 | -100% |
| Profit (loss) for the period | 9904 | €53,096 | -€12,338 | -€65,434 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,096 | -€12,338 | -€65,434 |
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 31 October 2026 via checked.be.