Dia - Veer: 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 - Veer
Largest movements
- Stocks and contracts +€1.1m
up €1.1m (+106%), from €992,590 to €2.0m
- Receivables within one year +€654,265
up €654,265 (+17.1%), from €3.8m to €4.5m
of which Trade receivables: +€655,342
- Cash +€325,670
up €325,670 (+99.2%), from €328,206 to €653,876
mainly Trade debts (+€2.1m) and Depreciation (+€10,690)
- Trade debts +€2.1m
up €2.1m (+93.7%), from €2.2m to €4.3m
- Write-downs -€49,685
down €49,685, from €44,550 to -€5,135
- Other operating charges -€21,361
down €21,361 (-82.6%), from €25,876 to €4,515
- Financial income +€4,454
up €4,454 (+52.5%), from €8,483 to €12,937
- Financial charges -€2,827
down €2,827 (-8.7%), from €32,498 to €29,671
- Taxes +€2,750
up €2,750 (+22.0%), from €12,495 to €15,245
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 | €5,258,880 | €7,278,236 | +€2.0m | +38.4% |
| Fixed assets | 21/28 | €109,154 | €100,715 | -€8,440 | -7.7% |
| Tangible fixed assets | 22/27 | €104,371 | €95,932 | -€8,440 | -8.1% |
| Land and buildings | 22 | €87,991 | €83,963 | -€4,028 | -4.6% |
| Plant, machinery and equipment | 23 | €7,889 | €5,530 | -€2,359 | -29.9% |
| Furniture and vehicles | 24 | €8,492 | €6,439 | -€2,053 | -24.2% |
| Financial fixed assets | 28 | €4,783 | €4,783 | = | 0.0% |
| Current assets | 29/58 | €5,149,725 | €7,177,521 | +€2.0m | +39.4% |
| Stocks and contracts in progress | 3 | €992,590 | €2,043,131 | +€1.1m | +106% |
| Stocks | 30/36 | €992,590 | €2,043,131 | +€1.1m | +106% |
| Amounts receivable within one year | 40/41 | €3,815,612 | €4,469,877 | +€654,265 | +17.1% |
| Trade receivables | 40 | €3,812,171 | €4,467,513 | +€655,342 | +17.2% |
| Other amounts receivable | 41 | €3,441 | €2,364 | -€1,077 | -31.3% |
| Cash at bank and in hand | 54/58 | €328,206 | €653,876 | +€325,670 | +99.2% |
| Deferred charges and accrued income | 490/1 | €13,317 | €10,637 | -€2,679 | -20.1% |
| Total equity and liabilities | 10/49 | €5,258,880 | €7,278,236 | +€2.0m | +38.4% |
| Equity | 10/15 | €2,114,191 | €2,079,676 | -€34,514 | -1.6% |
| Contributions | 10/11 | €618,600 | €618,600 | = | 0.0% |
| Reserves | 13 | €1,495,591 | €1,461,076 | -€34,514 | -2.3% |
| Non-distributable reserves | 130/1 | €61,860 | €61,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €61,860 | €61,860 | = | 0.0% |
| Distributable reserves | 133 | €1,433,731 | €1,399,216 | -€34,514 | -2.4% |
| Amounts payable | 17/49 | €3,144,689 | €5,198,560 | +€2.1m | +65.3% |
| Amounts payable after more than one year | 17 | €359,500 | €359,500 | = | 0.0% |
| Financial debts | 170/4 | €358,000 | €358,000 | = | 0.0% |
| Other amounts payable | 178/9 | €1,500 | €1,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,785,189 | €4,839,060 | +€2.1m | +73.7% |
| Trade debts | 44 | €2,223,544 | €4,306,467 | +€2.1m | +93.7% |
| Suppliers | 440/4 | €2,223,544 | €4,306,467 | +€2.1m | +93.7% |
| Advances received on contracts in progress | 46 | €11,176 | €9,881 | -€1,295 | -11.6% |
| Taxes, remuneration and social security | 45 | €25,943 | €16,972 | -€8,971 | -34.6% |
| Taxes | 450/3 | €17,846 | €10,370 | -€7,476 | -41.9% |
| Remuneration and social security | 454/9 | €8,097 | €6,602 | -€1,495 | -18.5% |
| Other amounts payable | 47/48 | €524,527 | €505,739 | -€18,787 | -3.6% |
| Remuneration, social security and pensions | 62 | €45,045 | €44,983 | -€62 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,656 | €10,690 | +€34 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €44,550 | -€5,135 | -€49,685 | |
| Other operating charges | 640/8 | €25,876 | €4,515 | -€21,361 | -82.6% |
| Gross operating margin | 9900 | €53,210 | €52,518 | -€692 | -1.3% |
| Operating profit (loss) | 9901 | -€72,917 | -€2,535 | +€70,382 | +96.5% |
| Financial income | 75/76B | €8,483 | €12,937 | +€4,454 | +52.5% |
| Recurring financial income | 75 | €8,483 | €12,937 | +€4,454 | +52.5% |
| Financial charges | 65/66B | €32,498 | €29,671 | -€2,827 | -8.7% |
| Recurring financial charges | 65 | €32,498 | €29,671 | -€2,827 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | -€96,932 | -€19,269 | +€77,663 | +80.1% |
| Income taxes | 67/77 | €12,495 | €15,245 | +€2,750 | +22.0% |
| Profit (loss) for the period | 9904 | -€109,427 | -€34,514 | +€74,912 | +68.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€109,427 | -€34,514 | +€74,912 | +68.5% |
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 17 October 2026 via checked.be.