Dia Technics: 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 Technics
Largest movements
- Tangible fixed assets -€31,462
down €31,462 (-43.1%), from €73,041 to €41,580
of which Furniture and vehicles: -€27,322
- Receivables within one year +€11,565
up €11,565 (+26.2%), from €44,131 to €55,695
of which Trade receivables: +€6,187
- Debts after one year -€19,607
down €19,607 (-55.8%), from €35,143 to €15,536
- Reserves -€7,483
down €7,483 (-16.1%), from €46,532 to €39,049
- Tax, wage and social debts +€2,770
up €2,770 (+428%), from €647 to €3,417
- Short-term financial debts +€2,000
new in 2025: €2,000
- Gross operating margin +€16,155
up €16,155 (+22.6%), from €71,543 to €87,698
- Taxes +€4,770
up €4,770 (+55.2%), from €8,647 to €13,417
- Depreciation -€1,807
down €1,807 (-5.4%), from €33,269 to €31,462
- Financial charges -€958
down €958 (-23.0%), from €4,158 to €3,201
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 | €121,309 | €100,879 | -€20,430 | -16.8% |
| Fixed assets | 21/28 | €73,041 | €41,580 | -€31,462 | -43.1% |
| Tangible fixed assets | 22/27 | €73,041 | €41,580 | -€31,462 | -43.1% |
| Plant, machinery and equipment | 23 | €8,214 | €4,075 | -€4,139 | -50.4% |
| Furniture and vehicles | 24 | €64,827 | €37,505 | -€27,322 | -42.1% |
| Current assets | 29/58 | €48,268 | €59,299 | +€11,032 | +22.9% |
| Amounts receivable within one year | 40/41 | €44,131 | €55,695 | +€11,565 | +26.2% |
| Trade receivables | 40 | €12,487 | €18,674 | +€6,187 | +49.5% |
| Other amounts receivable | 41 | €31,643 | €37,021 | +€5,378 | +17.0% |
| Cash at bank and in hand | 54/58 | €2,860 | €2,298 | -€562 | -19.7% |
| Deferred charges and accrued income | 490/1 | €1,277 | €1,306 | +€29 | +2.3% |
| Total equity and liabilities | 10/49 | €121,309 | €100,879 | -€20,430 | -16.8% |
| Equity | 10/15 | €66,532 | €59,049 | -€7,483 | -11.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €46,532 | €39,049 | -€7,483 | -16.1% |
| Distributable reserves | 133 | €46,532 | €39,049 | -€7,483 | -16.1% |
| Amounts payable | 17/49 | €54,777 | €41,830 | -€12,947 | -23.6% |
| Amounts payable after more than one year | 17 | €35,143 | €15,536 | -€19,607 | -55.8% |
| Financial debts | 170/4 | €35,143 | €15,536 | -€19,607 | -55.8% |
| Amounts payable within one year | 42/48 | €19,634 | €26,294 | +€6,660 | +33.9% |
| Current portion of amounts payable after more than one year | 42 | €18,412 | €19,607 | +€1,195 | +6.5% |
| Financial debts | 43 | - | €2,000 | +€2,000 | |
| Credit institutions | 430/8 | - | €2,000 | +€2,000 | |
| Trade debts | 44 | €575 | €1,270 | +€695 | +121% |
| Suppliers | 440/4 | €575 | €1,270 | +€695 | +121% |
| Taxes, remuneration and social security | 45 | €647 | €3,417 | +€2,770 | +428% |
| Taxes | 450/3 | €647 | €3,417 | +€2,770 | +428% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,269 | €31,462 | -€1,807 | -5.4% |
| Other operating charges | 640/8 | €1,037 | €1,109 | +€72 | +7.0% |
| Gross operating margin | 9900 | €71,543 | €87,698 | +€16,155 | +22.6% |
| Operating profit (loss) | 9901 | €37,238 | €55,127 | +€17,890 | +48.0% |
| Financial income | 75/76B | €6 | €7 | +€2 | +28.4% |
| Recurring financial income | 75 | €6 | €7 | +€2 | +28.4% |
| Financial charges | 65/66B | €4,158 | €3,201 | -€958 | -23.0% |
| Recurring financial charges | 65 | €4,158 | €3,201 | -€958 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €33,085 | €51,934 | +€18,849 | +57.0% |
| Income taxes | 67/77 | €8,647 | €13,417 | +€4,770 | +55.2% |
| Profit (loss) for the period | 9904 | €24,438 | €38,517 | +€14,079 | +57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,438 | €38,517 | +€14,079 | +57.6% |
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 17 October 2026 via checked.be.