Dia Design: 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 Design
Largest movements
- Receivables within one year -€155,676
down €155,676 (-96.8%), from €160,802 to €5,126
of which Trade receivables: -€95,472
- Tangible fixed assets -€17,073
down €17,073 (-2.4%), from €710,964 to €693,891
of which Furniture and vehicles: -€34,304
- Profit (loss) carried forward -€194,987
down €194,987 (-236.6%), from -€82,424 to -€277,411
- Debts after one year +€104,466
up €104,466 (+21.2%), from €492,833 to €597,300
- Trade debts -€83,257
down €83,257 (-71.3%), from €116,844 to €33,587
- Tax, wage and social debts -€63,280
down €63,280 (-64.9%), from €97,557 to €34,277
of which Taxes: -€35,814
- Short-term financial debts +€29,612
new in 2025: €29,612
- Gross operating margin -€129,808
down €129,808, from €110,265 to -€19,543
- Other operating charges +€38,234
up €38,234 (+740.4%), from €5,164 to €43,398
- Taxes +€22,534
up €22,534 (+5080.9%), from €444 to €22,977
- Financial charges +€15,371
up €15,371 (+163.4%), from €9,408 to €24,779
- Staff costs -€6,726
down €6,726 (-39.1%), from €17,223 to €10,497
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 | €913,764 | €735,167 | -€178,597 | -19.5% |
| Fixed assets | 21/28 | €712,523 | €694,789 | -€17,734 | -2.5% |
| Intangible fixed assets | 21 | €1,364 | €703 | -€661 | -48.4% |
| Tangible fixed assets | 22/27 | €710,964 | €693,891 | -€17,073 | -2.4% |
| Land and buildings | 22 | €643,775 | €657,518 | +€13,742 | +2.1% |
| Plant, machinery and equipment | 23 | €32,105 | €35,593 | +€3,489 | +10.9% |
| Furniture and vehicles | 24 | €35,084 | €780 | -€34,304 | -97.8% |
| Financial fixed assets | 28 | €195 | €195 | = | 0.0% |
| Current assets | 29/58 | €201,241 | €40,378 | -€160,863 | -79.9% |
| Stocks and contracts in progress | 3 | €30,623 | €29,758 | -€865 | -2.8% |
| Stocks | 30/36 | €30,623 | €29,758 | -€865 | -2.8% |
| Amounts receivable within one year | 40/41 | €160,802 | €5,126 | -€155,676 | -96.8% |
| Trade receivables | 40 | €100,598 | €5,126 | -€95,472 | -94.9% |
| Other amounts receivable | 41 | €60,203 | - | -€60,203 | |
| Cash at bank and in hand | 54/58 | €1,733 | €4,697 | +€2,964 | +171.0% |
| Deferred charges and accrued income | 490/1 | €8,082 | €796 | -€7,286 | -90.1% |
| Total equity and liabilities | 10/49 | €913,764 | €735,167 | -€178,597 | -19.5% |
| Equity | 10/15 | €40,301 | -€154,685 | -€194,987 | |
| Contributions | 10/11 | €112,400 | €112,400 | = | 0.0% |
| Reserves | 13 | €10,325 | €10,325 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €8,465 | €10,325 | +€1,860 | +22.0% |
| Profit (loss) carried forward | 14 | -€82,424 | -€277,411 | -€194,987 | -236.6% |
| Amounts payable | 17/49 | €873,463 | €889,852 | +€16,390 | +1.9% |
| Amounts payable after more than one year | 17 | €492,833 | €597,300 | +€104,466 | +21.2% |
| Financial debts | 170/4 | €492,833 | €597,300 | +€104,466 | +21.2% |
| Amounts payable within one year | 42/48 | €378,409 | €289,992 | -€88,417 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €46,705 | €69,498 | +€22,793 | +48.8% |
| Financial debts | 43 | - | €29,612 | +€29,612 | |
| Credit institutions | 430/8 | - | €29,612 | +€29,612 | |
| Trade debts | 44 | €116,844 | €33,587 | -€83,257 | -71.3% |
| Suppliers | 440/4 | €116,844 | €33,587 | -€83,257 | -71.3% |
| Advances received on contracts in progress | 46 | €35,600 | €35,600 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €97,557 | €34,277 | -€63,280 | -64.9% |
| Taxes | 450/3 | €67,758 | €31,944 | -€35,814 | -52.9% |
| Remuneration and social security | 454/9 | €29,799 | €2,333 | -€27,466 | -92.2% |
| Other amounts payable | 47/48 | €81,704 | €87,418 | +€5,715 | +7.0% |
| Accrued charges and deferred income | 492/3 | €2,221 | €2,561 | +€340 | +15.3% |
| Non-recurring operating income | 76A | €136,609 | €11,877 | -€124,732 | -91.3% |
| Remuneration, social security and pensions | 62 | €17,223 | €10,497 | -€6,726 | -39.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,009 | €56,928 | -€4,080 | -6.7% |
| Other operating charges | 640/8 | €5,164 | €43,398 | +€38,234 | +740.4% |
| Non-recurring operating charges | 66A | - | €16,865 | +€16,865 | |
| Gross operating margin | 9900 | €110,265 | -€19,543 | -€129,808 | |
| Operating profit (loss) | 9901 | €26,870 | -€147,231 | -€174,101 | |
| Financial income | 75/76B | €1 | €1 | -€1 | -54.4% |
| Recurring financial income | 75 | €1 | €1 | -€1 | -54.4% |
| Financial charges | 65/66B | €9,408 | €24,779 | +€15,371 | +163.4% |
| Recurring financial charges | 65 | €9,408 | €24,779 | +€15,371 | +163.4% |
| Profit (loss) for the period before taxes | 9903 | €17,464 | -€172,009 | -€189,473 | |
| Income taxes | 67/77 | €444 | €22,977 | +€22,534 | +5080.9% |
| Profit (loss) for the period | 9904 | €17,020 | -€194,987 | -€212,007 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,020 | -€194,987 | -€212,007 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.