DIABAR CONSULTING: what changed
DIABAR CONSULTING
Largest movements
- Current investments +€29,995
up €29,995 (+149%), from €20,065 to €50,060
- Receivables within one year +€29,969
up €29,969 (+186%), from €16,153 to €46,122
of which Trade receivables: +€30,231
- Cash +€21,330
up €21,330 (+1,369%), from €1,558 to €22,888
mainly Net result for the year (+€54,501) and Tax, wage and social debts (+€23,142)
- Tangible fixed assets -€7,543
down €7,543 (-61.4%), from €12,286 to €4,743
of which Furniture and vehicles: -€7,369
- Reserves +€35,000
up €35,000 (+73.3%), from €47,760 to €82,760
of which Distributable reserves: +€35,000
- Tax, wage and social debts +€23,142
up €23,142 (+2,039%), from €1,135 to €24,277
- Profit (loss) carried forward +€19,501
up €19,501, from -€19,068 to €432
- Other debts -€2,934
down €2,934 (-31.4%), from €9,348 to €6,414
- Gross operating margin +€80,665
up €80,665, from -€3,547 to €77,118
- Taxes +€14,067
up €14,067 (+10,130%), from €139 to €14,205
- Financial income -€933
down €933 (-51.4%), from €1,814 to €881
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,848 | €124,903 | +€74,055 | +146% |
| Fixed assets | 21/28 | €12,336 | €4,793 | -€7,543 | -61.1% |
| Tangible fixed assets | 22/27 | €12,286 | €4,743 | -€7,543 | -61.4% |
| Plant, machinery and equipment | 23 | €241 | €67 | -€174 | -72.3% |
| Furniture and vehicles | 24 | €12,045 | €4,676 | -€7,369 | -61.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €38,512 | €120,110 | +€81,598 | +212% |
| Amounts receivable within one year | 40/41 | €16,153 | €46,122 | +€29,969 | +186% |
| Trade receivables | 40 | €15,891 | €46,122 | +€30,231 | +190% |
| Other amounts receivable | 41 | €262 | - | -€262 | |
| Current investments | 50/53 | €20,065 | €50,060 | +€29,995 | +149% |
| Cash at bank and in hand | 54/58 | €1,558 | €22,888 | +€21,330 | +1,369% |
| Deferred charges and accrued income | 490/1 | €736 | €1,040 | +€304 | +41.4% |
| Total equity and liabilities | 10/49 | €50,848 | €124,903 | +€74,055 | +146% |
| Equity | 10/15 | €34,892 | €89,392 | +€54,501 | +156% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €47,760 | €82,760 | +€35,000 | +73.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €45,900 | €80,900 | +€35,000 | +76.3% |
| Profit (loss) carried forward | 14 | -€19,068 | €432 | +€19,501 | |
| Amounts payable | 17/49 | €15,956 | €35,511 | +€19,555 | +123% |
| Amounts payable within one year | 42/48 | €15,956 | €35,511 | +€19,555 | +123% |
| Trade debts | 44 | €5,473 | €4,819 | -€654 | -11.9% |
| Suppliers | 440/4 | €5,473 | €4,819 | -€654 | -11.9% |
| Taxes, remuneration and social security | 45 | €1,135 | €24,277 | +€23,142 | +2,039% |
| Taxes | 450/3 | €1,135 | €24,277 | +€23,142 | +2,039% |
| Other amounts payable | 47/48 | €9,348 | €6,414 | -€2,934 | -31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,404 | €8,451 | +€47 | +0.6% |
| Other operating charges | 640/8 | €563 | €549 | -€14 | -2.5% |
| Gross operating margin | 9900 | -€3,547 | €77,118 | +€80,665 | |
| Operating profit (loss) | 9901 | -€12,514 | €68,118 | +€80,632 | |
| Financial income | 75/76B | €1,814 | €881 | -€933 | -51.4% |
| Recurring financial income | 75 | €1,814 | €881 | -€933 | -51.4% |
| Financial charges | 65/66B | €252 | €292 | +€41 | +16.1% |
| Recurring financial charges | 65 | €252 | €292 | +€41 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,952 | €68,706 | +€79,658 | |
| Income taxes | 67/77 | €139 | €14,205 | +€14,067 | +10,130% |
| Profit (loss) for the period | 9904 | -€11,091 | €54,501 | +€65,592 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,091 | €54,501 | +€65,592 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.