DIA CONCEPT: 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 CONCEPT
Largest movements
- Tangible fixed assets -€11,282
down €11,282 (-4.2%), from €266,536 to €255,253
of which Land and buildings: -€7,424
- Receivables within one year -€8,544
down €8,544 (-14.0%), from €61,031 to €52,488
of which Trade receivables: -€11,025
- Deferred charges and accrued income +€5,520
up €5,520 (+655.9%), from €842 to €6,361
- Accrued charges and deferred income +€14,400
up €14,400 (+100.0%), from €14,400 to €28,800
- Trade debts -€12,887
down €12,887 (-8.2%), from €157,480 to €144,593
- Debts after one year -€11,952
down €11,952 (-9.8%), from €122,284 to €110,332
- Tax, wage and social debts -€4,984
down €4,984 (-77.6%), from €6,421 to €1,438
of which Taxes: -€2,574
- Profit (loss) carried forward +€3,814
up €3,814 (+5.5%), from -€69,086 to -€65,272
- Turnover -€130,005
down €130,005 (-54.4%), from €239,158 to €109,152
- Gross operating margin -€127,947
down €127,947 (-83.1%), from €153,948 to €26,001
- Staff costs -€107,198
down €107,198 (-98.0%), from €109,382 to €2,185
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 | €329,012 | €317,018 | -€11,994 | -3.6% |
| Fixed assets | 21/28 | €267,001 | €255,719 | -€11,282 | -4.2% |
| Tangible fixed assets | 22/27 | €266,536 | €255,253 | -€11,282 | -4.2% |
| Land and buildings | 22 | €200,455 | €193,030 | -€7,424 | -3.7% |
| Furniture and vehicles | 24 | €6,907 | €3,236 | -€3,671 | -53.1% |
| Other tangible fixed assets | 26 | €59,174 | €58,987 | -€187 | -0.3% |
| Financial fixed assets | 28 | €465 | €465 | = | 0.0% |
| Current assets | 29/58 | €62,011 | €61,299 | -€712 | -1.1% |
| Amounts receivable within one year | 40/41 | €61,031 | €52,488 | -€8,544 | -14.0% |
| Trade receivables | 40 | €42,206 | €31,181 | -€11,025 | -26.1% |
| Other amounts receivable | 41 | €18,825 | €21,306 | +€2,482 | +13.2% |
| Cash at bank and in hand | 54/58 | €138 | €2,450 | +€2,312 | +1676.6% |
| Deferred charges and accrued income | 490/1 | €842 | €6,361 | +€5,520 | +655.9% |
| Total equity and liabilities | 10/49 | €329,012 | €317,018 | -€11,994 | -3.6% |
| Equity | 10/15 | -€60,160 | -€56,347 | +€3,814 | +6.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,725 | €2,725 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,725 | €2,725 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,725 | €2,725 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,086 | -€65,272 | +€3,814 | +5.5% |
| Amounts payable | 17/49 | €389,172 | €373,364 | -€15,808 | -4.1% |
| Amounts payable after more than one year | 17 | €122,284 | €110,332 | -€11,952 | -9.8% |
| Financial debts | 170/4 | €122,284 | €110,332 | -€11,952 | -9.8% |
| Amounts payable within one year | 42/48 | €252,489 | €234,233 | -€18,256 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €11,008 | €11,177 | +€169 | +1.5% |
| Financial debts | 43 | €2,013 | - | -€2,013 | |
| Credit institutions | 430/8 | €2,013 | - | -€2,013 | |
| Trade debts | 44 | €157,480 | €144,593 | -€12,887 | -8.2% |
| Suppliers | 440/4 | €157,480 | €144,593 | -€12,887 | -8.2% |
| Taxes, remuneration and social security | 45 | €6,421 | €1,438 | -€4,984 | -77.6% |
| Taxes | 450/3 | €2,737 | €162 | -€2,574 | -94.1% |
| Remuneration and social security | 454/9 | €3,684 | €1,275 | -€2,409 | -65.4% |
| Other amounts payable | 47/48 | €75,567 | €77,025 | +€1,458 | +1.9% |
| Accrued charges and deferred income | 492/3 | €14,400 | €28,800 | +€14,400 | +100.0% |
| Turnover | 70 | €239,158 | €109,152 | -€130,005 | -54.4% |
| Non-recurring operating income | 76A | - | €1,265 | +€1,265 | |
| Goods, raw materials, services and sundry goods | 60/61 | €85,209 | €83,151 | -€2,059 | -2.4% |
| Remuneration, social security and pensions | 62 | €109,382 | €2,185 | -€107,198 | -98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,186 | €10,848 | -€1,338 | -11.0% |
| Other operating charges | 640/8 | €5,296 | €4,146 | -€1,149 | -21.7% |
| Gross operating margin | 9900 | €153,948 | €26,001 | -€127,947 | -83.1% |
| Operating profit (loss) | 9901 | €27,085 | €8,823 | -€18,262 | -67.4% |
| Financial charges | 65/66B | €5,471 | €5,009 | -€462 | -8.4% |
| Recurring financial charges | 65 | €5,471 | €5,009 | -€462 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €21,613 | €3,814 | -€17,800 | -82.4% |
| Profit (loss) for the period | 9904 | €21,613 | €3,814 | -€17,800 | -82.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,613 | €3,814 | -€17,800 | -82.4% |
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.