DIA-LOG: 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-LOG
Largest movements
- Cash +€29,812
up €29,812 (+253.4%), from €11,766 to €41,578
mainly Net result for the year (+€23,377) and Tax, wage and social debts (+€11,454)
- Current investments +€4,000
up €4,000 (+4.7%), from €85,000 to €89,000
- Reserves +€23,377
up €23,377 (+27.2%), from €85,947 to €109,324
- Tax, wage and social debts +€11,454
up €11,454 (+329.8%), from €3,473 to €14,927
- Gross operating margin +€22,440
up €22,440 (+201.0%), from €11,166 to €33,606
- Taxes +€8,597
up €8,597 (+234.5%), from €3,666 to €12,263
- Financial income +€2,959
up €2,959 (+459.5%), from €644 to €3,603
- Financial charges +€953
up €953 (+992.7%), from €96 to €1,049
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 | €96,830 | €130,707 | +€33,877 | +35.0% |
| Current assets | 29/58 | €96,830 | €130,707 | +€33,877 | +35.0% |
| Amounts receivable within one year | 40/41 | - | €129 | +€129 | |
| Other amounts receivable | 41 | - | €129 | +€129 | |
| Current investments | 50/53 | €85,000 | €89,000 | +€4,000 | +4.7% |
| Cash at bank and in hand | 54/58 | €11,766 | €41,578 | +€29,812 | +253.4% |
| Deferred charges and accrued income | 490/1 | €64 | - | -€64 | |
| Total equity and liabilities | 10/49 | €96,830 | €130,707 | +€33,877 | +35.0% |
| Equity | 10/15 | €92,147 | €115,524 | +€23,377 | +25.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €85,947 | €109,324 | +€23,377 | +27.2% |
| Distributable reserves | 133 | €85,947 | €109,324 | +€23,377 | +27.2% |
| Amounts payable | 17/49 | €4,683 | €15,182 | +€10,500 | +224.2% |
| Amounts payable within one year | 42/48 | €4,683 | €15,182 | +€10,500 | +224.2% |
| Trade debts | 44 | €133 | - | -€133 | |
| Suppliers | 440/4 | €133 | - | -€133 | |
| Taxes, remuneration and social security | 45 | €3,473 | €14,927 | +€11,454 | +329.8% |
| Taxes | 450/3 | €3,473 | €14,927 | +€11,454 | +329.8% |
| Other amounts payable | 47/48 | €1,077 | €256 | -€822 | -76.3% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €11,166 | €33,606 | +€22,440 | +201.0% |
| Operating profit (loss) | 9901 | €10,660 | €33,086 | +€22,426 | +210.4% |
| Financial income | 75/76B | €644 | €3,603 | +€2,959 | +459.5% |
| Recurring financial income | 75 | €644 | €3,603 | +€2,959 | +459.5% |
| Financial charges | 65/66B | €96 | €1,049 | +€953 | +992.7% |
| Recurring financial charges | 65 | €96 | €1,049 | +€953 | +992.7% |
| Profit (loss) for the period before taxes | 9903 | €11,208 | €35,640 | +€24,432 | +218.0% |
| Income taxes | 67/77 | €3,666 | €12,263 | +€8,597 | +234.5% |
| Profit (loss) for the period | 9904 | €7,542 | €23,377 | +€15,835 | +209.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,542 | €23,377 | +€15,835 | +209.9% |
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 3 October 2026 via checked.be.