DIA Consult & Distribution: 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 Consult & Distribution
Largest movements
- Receivables within one year +€45,953
up €45,953 (+250%), from €18,353 to €64,307
of which Trade receivables: +€38,600
- Stocks and contracts +€36,709
up €36,709 (+1,007%), from €3,645 to €40,354
- Tangible fixed assets -€4,691
down €4,691 (-17.0%), from €27,519 to €22,829
- Deferred charges and accrued income +€2,555
up €2,555 (+420%), from €609 to €3,164
- Other debts +€53,416
up €53,416 (+305%), from €17,515 to €70,930
- Short-term financial debts +€9,722
new in 2025: €9,722
- Trade debts +€5,688
new in 2025: €5,688
- Reserves +€5,249
up €5,249 (+113%), from €4,634 to €9,884
- Advances received +€4,908
new in 2025: €4,908
- Turnover -€60,152
no longer reported in 2025 (was €60,152)
- Purchases and services -€48,814
no longer reported in 2025 (was €48,814)
- Gross operating margin +€7,988
up €7,988 (+70.4%), from €11,338 to €19,326
- Depreciation +€3,601
up €3,601 (+131%), from €2,742 to €6,342
- Financial charges +€3,404
up €3,404 (+320%), from €1,063 to €4,467
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 | €51,351 | €131,517 | +€80,166 | +156% |
| Fixed assets | 21/28 | €27,869 | €23,179 | -€4,691 | -16.8% |
| Tangible fixed assets | 22/27 | €27,519 | €22,829 | -€4,691 | -17.0% |
| Furniture and vehicles | 24 | €27,519 | €22,829 | -€4,691 | -17.0% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €23,482 | €108,339 | +€84,856 | +361% |
| Stocks and contracts in progress | 3 | €3,645 | €40,354 | +€36,709 | +1,007% |
| Stocks | 30/36 | €3,645 | €40,354 | +€36,709 | +1,007% |
| Amounts receivable within one year | 40/41 | €18,353 | €64,307 | +€45,953 | +250% |
| Trade receivables | 40 | €15,247 | €53,847 | +€38,600 | +253% |
| Other amounts receivable | 41 | €3,106 | €10,459 | +€7,353 | +237% |
| Cash at bank and in hand | 54/58 | €874 | €513 | -€361 | -41.3% |
| Deferred charges and accrued income | 490/1 | €609 | €3,164 | +€2,555 | +420% |
| Total equity and liabilities | 10/49 | €51,351 | €131,517 | +€80,166 | +156% |
| Equity | 10/15 | €7,634 | €12,884 | +€5,249 | +68.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €4,634 | €9,884 | +€5,249 | +113% |
| Distributable reserves | 133 | €4,634 | €9,884 | +€5,249 | +113% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €43,717 | €118,634 | +€74,917 | +171% |
| Amounts payable after more than one year | 17 | €18,941 | €15,341 | -€3,600 | -19.0% |
| Financial debts | 170/4 | €18,941 | €15,341 | -€3,600 | -19.0% |
| Amounts payable within one year | 42/48 | €24,776 | €103,292 | +€78,516 | +317% |
| Current portion of amounts payable after more than one year | 42 | €5,393 | €5,530 | +€137 | +2.5% |
| Financial debts | 43 | - | €9,722 | +€9,722 | |
| Credit institutions | 430/8 | - | €9,722 | +€9,722 | |
| Trade debts | 44 | - | €5,688 | +€5,688 | |
| Suppliers | 440/4 | - | €5,688 | +€5,688 | |
| Advances received on contracts in progress | 46 | - | €4,908 | +€4,908 | |
| Taxes, remuneration and social security | 45 | €1,869 | €6,515 | +€4,647 | +249% |
| Taxes | 450/3 | €1,869 | €6,515 | +€4,647 | +249% |
| Other amounts payable | 47/48 | €17,515 | €70,930 | +€53,416 | +305% |
| Turnover | 70 | €60,152 | - | -€60,152 | |
| Goods, raw materials, services and sundry goods | 60/61 | €48,814 | - | -€48,814 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,742 | €6,342 | +€3,601 | +131% |
| Other operating charges | 640/8 | €1,128 | €793 | -€335 | -29.7% |
| Gross operating margin | 9900 | €11,338 | €19,326 | +€7,988 | +70.4% |
| Operating profit (loss) | 9901 | €7,469 | €12,191 | +€4,722 | +63.2% |
| Financial income | 75/76B | €97 | €20 | -€77 | -79.1% |
| Recurring financial income | 75 | €97 | €20 | -€77 | -79.1% |
| Financial charges | 65/66B | €1,063 | €4,467 | +€3,404 | +320% |
| Recurring financial charges | 65 | €1,063 | €4,467 | +€3,404 | +320% |
| Profit (loss) for the period before taxes | 9903 | €6,503 | €7,744 | +€1,241 | +19.1% |
| Income taxes | 67/77 | €1,869 | €2,495 | +€626 | +33.5% |
| Profit (loss) for the period | 9904 | €4,634 | €5,249 | +€615 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,634 | €5,249 | +€615 | +13.3% |
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 20 October 2026 via checked.be.