DIA SCIO: 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 SCIO
Largest movements
- Current investments -€117,982
no longer reported in 2025 (was €117,982)
- Cash +€67,005
up €67,005 (+358%), from €18,736 to €85,741
mainly Current investments (+€117,982) and Net result for the year (+€64,936)
- Receivables within one year -€10,640
down €10,640 (-64.2%), from €16,570 to €5,930
of which Trade receivables: -€15,847
- Tax, wage and social debts -€26,467
down €26,467 (-85.3%), from €31,033 to €4,566
- Other debts -€18,880
down €18,880 (-18.5%), from €102,317 to €83,437
- Trade debts -€17,178
down €17,178 (-94.3%), from €18,224 to €1,046
- Gross operating margin -€38,688
down €38,688 (-31.5%), from €122,801 to €84,113
- Taxes -€9,043
down €9,043 (-29.2%), from €30,966 to €21,923
- Financial income +€5,228
up €5,228 (+384%), from €1,363 to €6,591
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 | €157,055 | €93,452 | -€63,603 | -40.5% |
| Fixed assets | 21/28 | €3,195 | €1,781 | -€1,414 | -44.3% |
| Tangible fixed assets | 22/27 | €3,195 | €1,781 | -€1,414 | -44.3% |
| Furniture and vehicles | 24 | €3,195 | €1,781 | -€1,414 | -44.3% |
| Current assets | 29/58 | €153,860 | €91,671 | -€62,189 | -40.4% |
| Amounts receivable within one year | 40/41 | €16,570 | €5,930 | -€10,640 | -64.2% |
| Trade receivables | 40 | €16,257 | €410 | -€15,847 | -97.5% |
| Other amounts receivable | 41 | €313 | €5,520 | +€5,207 | +1,664% |
| Current investments | 50/53 | €117,982 | - | -€117,982 | |
| Cash at bank and in hand | 54/58 | €18,736 | €85,741 | +€67,005 | +358% |
| Deferred charges and accrued income | 490/1 | €572 | - | -€572 | |
| Total equity and liabilities | 10/49 | €157,055 | €93,452 | -€63,603 | -40.5% |
| Equity | 10/15 | €5,400 | €4,336 | -€1,064 | -19.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,400 | €2,336 | -€1,064 | -31.3% |
| Amounts payable | 17/49 | €151,655 | €89,116 | -€62,539 | -41.2% |
| Amounts payable within one year | 42/48 | €151,574 | €89,049 | -€62,525 | -41.3% |
| Trade debts | 44 | €18,224 | €1,046 | -€17,178 | -94.3% |
| Suppliers | 440/4 | €18,224 | €1,046 | -€17,178 | -94.3% |
| Taxes, remuneration and social security | 45 | €31,033 | €4,566 | -€26,467 | -85.3% |
| Taxes | 450/3 | €31,033 | €4,566 | -€26,467 | -85.3% |
| Other amounts payable | 47/48 | €102,317 | €83,437 | -€18,880 | -18.5% |
| Accrued charges and deferred income | 492/3 | €81 | €67 | -€14 | -17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,637 | €1,414 | -€223 | -13.6% |
| Other operating charges | 640/8 | €507 | €400 | -€107 | -21.1% |
| Gross operating margin | 9900 | €122,801 | €84,113 | -€38,688 | -31.5% |
| Operating profit (loss) | 9901 | €120,657 | €82,299 | -€38,358 | -31.8% |
| Financial income | 75/76B | €1,363 | €6,591 | +€5,228 | +384% |
| Recurring financial income | 75 | €1,363 | €6,591 | +€5,228 | +384% |
| Financial charges | 65/66B | €1,489 | €2,031 | +€542 | +36.4% |
| Recurring financial charges | 65 | €1,489 | €2,031 | +€542 | +36.4% |
| Profit (loss) for the period before taxes | 9903 | €120,531 | €86,859 | -€33,672 | -27.9% |
| Income taxes | 67/77 | €30,966 | €21,923 | -€9,043 | -29.2% |
| Profit (loss) for the period | 9904 | €89,565 | €64,936 | -€24,629 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €89,565 | €64,936 | -€24,629 | -27.5% |
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 23 October 2026 via checked.be.