DIA-SERVICES: 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-SERVICES
Largest movements
- Tangible fixed assets -€152,444
down €152,444 (-13.3%), from €1.2m to €997,611
of which Leasing and similar rights: -€151,833
- Receivables within one year -€124,734
down €124,734 (-59.7%), from €208,862 to €84,128
of which Other amounts receivable: -€103,815
- Deferred charges and accrued income -€66,304
down €66,304 (-99.5%), from €66,624 to €320
- Cash +€27,332
up €27,332 (+28709.8%), from €95 to €27,427
mainly Depreciation (+€152,444) and Receivables within one year (+€124,734)
- Debts after one year -€137,785
down €137,785 (-13.1%), from €1.0m to €911,356
- Trade debts -€130,692
down €130,692 (-99.7%), from €131,139 to €448
- Profit (loss) carried forward -€71,781
down €71,781, from €36,658 to -€35,123
- Tax, wage and social debts +€16,186
up €16,186, from €0 to €16,186
- Gross operating margin +€9,627
up €9,627 (+3.3%), from €291,807 to €301,434
- Financial charges -€7,648
down €7,648 (-10.1%), from €75,909 to €68,261
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 | €1,425,637 | €1,109,486 | -€316,151 | -22.2% |
| Fixed assets | 21/28 | €1,150,056 | €997,611 | -€152,444 | -13.3% |
| Tangible fixed assets | 22/27 | €1,150,056 | €997,611 | -€152,444 | -13.3% |
| Plant, machinery and equipment | 23 | €11,560 | €10,949 | -€611 | -5.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €1,138,496 | €986,663 | -€151,833 | -13.3% |
| Current assets | 29/58 | €275,581 | €111,874 | -€163,707 | -59.4% |
| Amounts receivable within one year | 40/41 | €208,862 | €84,128 | -€124,734 | -59.7% |
| Trade receivables | 40 | €93,519 | €72,600 | -€20,919 | -22.4% |
| Other amounts receivable | 41 | €115,343 | €11,528 | -€103,815 | -90.0% |
| Cash at bank and in hand | 54/58 | €95 | €27,427 | +€27,332 | +28709.8% |
| Deferred charges and accrued income | 490/1 | €66,624 | €320 | -€66,304 | -99.5% |
| Total equity and liabilities | 10/49 | €1,425,637 | €1,109,486 | -€316,151 | -22.2% |
| Equity | 10/15 | €115,492 | €43,711 | -€71,781 | -62.2% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €60,083 | €60,083 | = | 0.0% |
| Tax-exempt reserves | 132 | €58,208 | €58,208 | = | 0.0% |
| Distributable reserves | 133 | €1,875 | €1,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,658 | -€35,123 | -€71,781 | |
| Amounts payable | 17/49 | €1,310,145 | €1,065,775 | -€244,370 | -18.7% |
| Amounts payable after more than one year | 17 | €1,049,141 | €911,356 | -€137,785 | -13.1% |
| Financial debts | 170/4 | €1,049,141 | €911,356 | -€137,785 | -13.1% |
| Amounts payable within one year | 42/48 | €261,004 | €154,419 | -€106,585 | -40.8% |
| Current portion of amounts payable after more than one year | 42 | €129,864 | €137,785 | +€7,921 | +6.1% |
| Trade debts | 44 | €131,139 | €448 | -€130,692 | -99.7% |
| Suppliers | 440/4 | €131,139 | €448 | -€130,692 | -99.7% |
| Taxes, remuneration and social security | 45 | €0 | €16,186 | +€16,186 | |
| Taxes | 450/3 | €0 | €16,186 | +€16,186 | |
| Non-recurring operating income | 76A | €62,108 | €0 | -€62,108 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152,444 | €152,444 | = | 0.0% |
| Other operating charges | 640/8 | €513 | €1,126 | +€613 | +119.4% |
| Non-recurring operating charges | 66A | - | €153,450 | +€153,450 | |
| Gross operating margin | 9900 | €291,807 | €301,434 | +€9,627 | +3.3% |
| Operating profit (loss) | 9901 | €138,849 | -€5,586 | -€144,436 | |
| Financial income | 75/76B | €760 | €2,066 | +€1,306 | +171.7% |
| Recurring financial income | 75 | €760 | €2,066 | +€1,306 | +171.7% |
| Financial charges | 65/66B | €75,909 | €68,261 | -€7,648 | -10.1% |
| Recurring financial charges | 65 | €75,909 | €68,261 | -€7,648 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €63,701 | -€71,781 | -€135,482 | |
| Profit (loss) for the period | 9904 | €63,701 | -€71,781 | -€135,482 | |
| Transfer to tax-exempt reserves | 689 | €58,208 | €0 | -€58,208 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,493 | -€71,781 | -€77,274 |
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 12 October 2026 via checked.be.