DIA-LOG KEMPEN: 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-LOG KEMPEN
Largest movements
- Cash +€15,495
up €15,495 (+48.5%), from €31,941 to €47,437
mainly Net result for the year (+€27,079) and Other debts (+€9,129)
- Other debts +€9,129
up €9,129 (+50.7%), from €18,000 to €27,129
- Tax, wage and social debts +€6,079
up €6,079 (+62.9%), from €9,667 to €15,746
- Accrued charges and deferred income +€609
new in 2025: €609
- Gross operating margin +€11,831
up €11,831 (+46.8%), from €25,301 to €37,132
- Taxes +€2,908
up €2,908 (+45.3%), from €6,419 to €9,327
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 | €31,941 | €47,840 | +€15,898 | +49.8% |
| Current assets | 29/58 | €31,941 | €47,840 | +€15,898 | +49.8% |
| Cash at bank and in hand | 54/58 | €31,941 | €47,437 | +€15,495 | +48.5% |
| Deferred charges and accrued income | 490/1 | - | €403 | +€403 | |
| Total equity and liabilities | 10/49 | €31,941 | €47,840 | +€15,898 | +49.8% |
| Equity | 10/15 | €4,122 | €4,202 | +€79 | +1.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,122 | €1,202 | +€79 | +7.1% |
| Distributable reserves | 133 | €1,122 | €1,202 | +€79 | +7.1% |
| Amounts payable | 17/49 | €27,819 | €43,638 | +€15,819 | +56.9% |
| Amounts payable within one year | 42/48 | €27,819 | €43,029 | +€15,210 | +54.7% |
| Trade debts | 44 | €152 | €154 | +€2 | +1.5% |
| Suppliers | 440/4 | €152 | €154 | +€2 | +1.5% |
| Taxes, remuneration and social security | 45 | €9,667 | €15,746 | +€6,079 | +62.9% |
| Taxes | 450/3 | €9,667 | €15,746 | +€6,079 | +62.9% |
| Other amounts payable | 47/48 | €18,000 | €27,129 | +€9,129 | +50.7% |
| Accrued charges and deferred income | 492/3 | - | €609 | +€609 | |
| Other operating charges | 640/8 | €623 | €640 | +€16 | +2.6% |
| Gross operating margin | 9900 | €25,301 | €37,132 | +€11,831 | +46.8% |
| Operating profit (loss) | 9901 | €24,677 | €36,492 | +€11,815 | +47.9% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €87 | €90 | +€3 | +3.4% |
| Recurring financial charges | 65 | €87 | €90 | +€3 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €24,590 | €36,406 | +€11,816 | +48.1% |
| Income taxes | 67/77 | €6,419 | €9,327 | +€2,908 | +45.3% |
| Profit (loss) for the period | 9904 | €18,171 | €27,079 | +€8,908 | +49.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,171 | €27,079 | +€8,908 | +49.0% |
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 1 November 2026 via checked.be.