DIA PROJECT: what changed
What changed
DIA PROJECT
NACE 43.990, Other specialised construction activities
filed annual accounts (NBB)
Net result for the year
€1
2024 · €15-€14
Equity
€16,507
2024 · €16,506+€1
Cash
-
not filed
Balance sheet total
€40,751
2024 · €71,155-€30,404
Largest movements
Assets
- Deferred charges and accrued income -€26,500
no longer reported in 2025 (was €26,500)
- Receivables within one year -€2,010
down €2,010 (-5.3%), from €38,001 to €35,991
of which Trade receivables: -€16,781
- Stocks and contracts -€950
down €950 (-16.9%), from €5,610 to €4,660
- Tangible fixed assets -€944
no longer reported in 2025 (was €944)
Equity and liabilities
- Trade debts -€23,594
down €23,594 (-67.0%), from €35,224 to €11,630
- Other debts -€6,470
down €6,470 (-95.3%), from €6,791 to €321
Income statement
- Gross operating margin +€15,602
up €15,602 (+814%), from €1,916 to €17,518
- Depreciation +€944
new in 2025: €944
- Financial income +€348
up €348 (+245%), from €142 to €490
- Taxes +€197
up €197 (+704%), from €28 to €225
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€15
Gross operating margin
+€15,602
Depreciation
-€944
Other operating charges
-€66
Other operating items
-€14,690
Financial income
+€348
Financial charges
-€67
Taxes
-€197
Result 2025
€1
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,155 | €40,751 | -€30,404 | -42.7% |
| Fixed assets | 21/28 | €1,044 | €100 | -€944 | -90.4% |
| Tangible fixed assets | 22/27 | €944 | - | -€944 | |
| Furniture and vehicles | 24 | €944 | - | -€944 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €70,111 | €40,651 | -€29,460 | -42.0% |
| Stocks and contracts in progress | 3 | €5,610 | €4,660 | -€950 | -16.9% |
| Stocks | 30/36 | €5,610 | €4,660 | -€950 | -16.9% |
| Amounts receivable within one year | 40/41 | €38,001 | €35,991 | -€2,010 | -5.3% |
| Trade receivables | 40 | €21,912 | €5,131 | -€16,781 | -76.6% |
| Other amounts receivable | 41 | €16,089 | €30,860 | +€14,771 | +91.8% |
| Deferred charges and accrued income | 490/1 | €26,500 | - | -€26,500 | |
| Total equity and liabilities | 10/49 | €71,155 | €40,751 | -€30,404 | -42.7% |
| Equity | 10/15 | €16,506 | €16,507 | +€1 | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,446 | €8,447 | +€1 | 0.0% |
| Amounts payable | 17/49 | €54,649 | €24,244 | -€30,405 | -55.6% |
| Amounts payable within one year | 42/48 | €54,649 | €24,244 | -€30,405 | -55.6% |
| Financial debts | 43 | €8,801 | €8,239 | -€562 | -6.4% |
| Credit institutions | 430/8 | €8,801 | €8,239 | -€562 | -6.4% |
| Trade debts | 44 | €35,224 | €11,630 | -€23,594 | -67.0% |
| Suppliers | 440/4 | €35,224 | €11,630 | -€23,594 | -67.0% |
| Taxes, remuneration and social security | 45 | €3,833 | €4,054 | +€221 | +5.8% |
| Taxes | 450/3 | €3,833 | €4,054 | +€221 | +5.8% |
| Other amounts payable | 47/48 | €6,791 | €321 | -€6,470 | -95.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €944 | +€944 | |
| Other operating charges | 640/8 | €835 | €901 | +€66 | +7.9% |
| Non-recurring operating charges | 66A | - | €14,690 | +€14,690 | |
| Gross operating margin | 9900 | €1,916 | €17,518 | +€15,602 | +814% |
| Operating profit (loss) | 9901 | €1,081 | €983 | -€98 | -9.1% |
| Financial income | 75/76B | €142 | €490 | +€348 | +245% |
| Recurring financial income | 75 | €142 | €490 | +€348 | +245% |
| Financial charges | 65/66B | €1,180 | €1,247 | +€67 | +5.7% |
| Recurring financial charges | 65 | €1,180 | €1,247 | +€67 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €43 | €226 | +€183 | +426% |
| Income taxes | 67/77 | €28 | €225 | +€197 | +704% |
| Profit (loss) for the period | 9904 | €15 | €1 | -€14 | -93.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15 | €1 | -€14 | -93.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.