DIA MONI: 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 MONI
Largest movements
- Receivables within one year -€12,450
down €12,450 (-15.1%), from €82,629 to €70,179
of which Trade receivables: -€14,566
- Tangible fixed assets -€3,762
down €3,762 (-77.4%), from €4,861 to €1,099
of which Leasing and similar rights: -€4,861
- Cash -€1,713
down €1,713 (-26.5%), from €6,458 to €4,745
mainly Trade debts (-€5,607) and Current portion of long-term debt (-€5,588)
- Stocks and contracts +€1,396
up €1,396 (+24.4%), from €5,729 to €7,125
- Trade debts -€5,607
down €5,607 (-62.4%), from €8,984 to €3,377
- Current portion of long-term debt -€5,588
no longer reported in 2025 (was €5,588)
- Tax, wage and social debts -€4,650
down €4,650 (-26.3%), from €17,668 to €13,018
of which Taxes: -€4,051
- Gross operating margin +€2,553
up €2,553 (+10.6%), from €24,092 to €26,645
- Financial income +€1,200
up €1,200 (+800320.0%), from €0 to €1,201
of which Non-recurring financial income: +€1,201
- Taxes +€844
up €844 (+54.9%), from €1,538 to €2,382
- Staff costs -€816
down €816 (-6.4%), from €12,817 to €12,001
- Depreciation -€351
down €351 (-6.7%), from €5,279 to €4,928
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 | €102,162 | €85,763 | -€16,399 | -16.1% |
| Fixed assets | 21/28 | €4,981 | €1,219 | -€3,762 | -75.5% |
| Tangible fixed assets | 22/27 | €4,861 | €1,099 | -€3,762 | -77.4% |
| Furniture and vehicles | 24 | - | €1,099 | +€1,099 | |
| Leasing and similar rights | 25 | €4,861 | - | -€4,861 | |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €97,181 | €84,544 | -€12,637 | -13.0% |
| Stocks and contracts in progress | 3 | €5,729 | €7,125 | +€1,396 | +24.4% |
| Stocks | 30/36 | €5,729 | €7,125 | +€1,396 | +24.4% |
| Amounts receivable within one year | 40/41 | €82,629 | €70,179 | -€12,450 | -15.1% |
| Trade receivables | 40 | €14,566 | - | -€14,566 | |
| Other amounts receivable | 41 | €68,063 | €70,179 | +€2,116 | +3.1% |
| Cash at bank and in hand | 54/58 | €6,458 | €4,745 | -€1,713 | -26.5% |
| Deferred charges and accrued income | 490/1 | €2,365 | €2,495 | +€129 | +5.5% |
| Total equity and liabilities | 10/49 | €102,162 | €85,763 | -€16,399 | -16.1% |
| Equity | 10/15 | €69,759 | €69,318 | -€442 | -0.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,499 | €55,058 | -€442 | -0.8% |
| Amounts payable | 17/49 | €32,403 | €16,445 | -€15,957 | -49.2% |
| Amounts payable within one year | 42/48 | €32,240 | €16,395 | -€15,845 | -49.1% |
| Current portion of amounts payable after more than one year | 42 | €5,588 | - | -€5,588 | |
| Trade debts | 44 | €8,984 | €3,377 | -€5,607 | -62.4% |
| Suppliers | 440/4 | €8,984 | €3,377 | -€5,607 | -62.4% |
| Taxes, remuneration and social security | 45 | €17,668 | €13,018 | -€4,650 | -26.3% |
| Taxes | 450/3 | €15,708 | €11,656 | -€4,051 | -25.8% |
| Remuneration and social security | 454/9 | €1,960 | €1,362 | -€598 | -30.5% |
| Accrued charges and deferred income | 492/3 | €163 | €50 | -€113 | -69.2% |
| Remuneration, social security and pensions | 62 | €12,817 | €12,001 | -€816 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,279 | €4,928 | -€351 | -6.7% |
| Other operating charges | 640/8 | €881 | €926 | +€45 | +5.1% |
| Non-recurring operating charges | 66A | €1,716 | €6,981 | +€5,265 | +306.8% |
| Gross operating margin | 9900 | €24,092 | €26,645 | +€2,553 | +10.6% |
| Operating profit (loss) | 9901 | €3,398 | €1,808 | -€1,590 | -46.8% |
| Financial income | 75/76B | €0 | €1,201 | +€1,200 | +800320.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -86.7% |
| Non-recurring financial income | 76B | - | €1,201 | +€1,201 | |
| Financial charges | 65/66B | €1,165 | €1,068 | -€97 | -8.3% |
| Recurring financial charges | 65 | €1,165 | €1,068 | -€97 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €2,233 | €1,941 | -€292 | -13.1% |
| Income taxes | 67/77 | €1,538 | €2,382 | +€844 | +54.9% |
| Profit (loss) for the period | 9904 | €695 | -€442 | -€1,136 | |
| Profit (loss) for the period to be appropriated | 9905 | €695 | -€442 | -€1,136 |
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 11 October 2026 via checked.be.