DIAAN: 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.
DIAAN
Largest movements
- Cash +€29,046
up €29,046 (+36.0%), from €80,653 to €109,698
mainly Net result for the year (+€56,297) and Tax, wage and social debts (+€5,630)
- Reserves +€56,297
up €56,297 (+10.3%), from €548,000 to €604,297
- Other debts -€32,882
down €32,882 (-3.7%), from €900,246 to €867,364
- Financial income -€17,167
down €17,167 (-21.3%), from €80,487 to €63,320
- Taxes +€5,630
new in 2025: €5,630
- Gross operating margin +€1,046
up €1,046 (+88.9%), from -€1,177 to -€131
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 | €2,262,251 | €2,291,296 | +€29,046 | +1.3% |
| Fixed assets | 21/28 | €2,181,598 | €2,181,598 | = | 0.0% |
| Financial fixed assets | 28 | €2,181,598 | €2,181,598 | = | 0.0% |
| Current assets | 29/58 | €80,653 | €109,698 | +€29,046 | +36.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €80,653 | €109,698 | +€29,046 | +36.0% |
| Total equity and liabilities | 10/49 | €2,262,251 | €2,291,296 | +€29,046 | +1.3% |
| Equity | 10/15 | €1,362,005 | €1,418,302 | +€56,297 | +4.1% |
| Contributions | 10/11 | €812,000 | €812,000 | = | 0.0% |
| Reserves | 13 | €548,000 | €604,297 | +€56,297 | +10.3% |
| Distributable reserves | 133 | €548,000 | €604,297 | +€56,297 | +10.3% |
| Profit (loss) carried forward | 14 | €2,005 | €2,005 | = | 0.0% |
| Amounts payable | 17/49 | €900,246 | €872,994 | -€27,252 | -3.0% |
| Amounts payable within one year | 42/48 | €900,246 | €872,994 | -€27,252 | -3.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | - | €5,630 | +€5,630 | |
| Taxes | 450/3 | - | €5,630 | +€5,630 | |
| Other amounts payable | 47/48 | €900,246 | €867,364 | -€32,882 | -3.7% |
| Other operating charges | 640/8 | €1,251 | €1,262 | +€11 | +0.9% |
| Gross operating margin | 9900 | -€1,177 | -€131 | +€1,046 | +88.9% |
| Operating profit (loss) | 9901 | -€2,428 | -€1,393 | +€1,035 | +42.6% |
| Financial income | 75/76B | €80,487 | €63,320 | -€17,167 | -21.3% |
| Recurring financial income | 75 | €80,487 | €63,320 | -€17,167 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €78,059 | €61,927 | -€16,132 | -20.7% |
| Income taxes | 67/77 | - | €5,630 | +€5,630 | |
| Profit (loss) for the period | 9904 | €78,059 | €56,297 | -€21,762 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €78,059 | €56,297 | -€21,762 | -27.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.