DIABASIS: 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.
DIABASIS
Largest movements
- Receivables within one year +€32,690
up €32,690 (+146.8%), from €22,262 to €54,952
of which Trade receivables: +€32,690
- Cash +€15,336
up €15,336 (+1751.3%), from €876 to €16,212
mainly Other debts (+€57,580) and Depreciation (+€34,490)
- Tangible fixed assets +€15,324
up €15,324 (+6.8%), from €226,624 to €241,948
of which Plant, machinery and equipment: +€34,721
- Other debts +€57,580
up €57,580 (+81.9%), from €70,341 to €127,922
- Profit (loss) carried forward +€13,712
up €13,712 (+3.7%), from -€373,771 to -€360,059
- Current portion of long-term debt -€6,529
down €6,529 (-74.9%), from €8,722 to €2,193
- Tax, wage and social debts +€3,194
up €3,194 (+30.8%), from €10,383 to €13,577
- Gross operating margin +€24,593
up €24,593 (+68.9%), from €35,699 to €60,292
- Depreciation -€1,052
down €1,052 (-3.0%), from €35,542 to €34,490
- Financial charges +€678
up €678 (+8.0%), from €8,433 to €9,111
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 | €255,059 | €318,429 | +€63,371 | +24.8% |
| Fixed assets | 21/28 | €226,625 | €241,949 | +€15,324 | +6.8% |
| Tangible fixed assets | 22/27 | €226,624 | €241,948 | +€15,324 | +6.8% |
| Land and buildings | 22 | €114,595 | €107,582 | -€7,013 | -6.1% |
| Plant, machinery and equipment | 23 | €85,630 | €120,351 | +€34,721 | +40.5% |
| Furniture and vehicles | 24 | €26,399 | €14,014 | -€12,385 | -46.9% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €28,434 | €76,481 | +€48,047 | +169.0% |
| Amounts receivable within one year | 40/41 | €22,262 | €54,952 | +€32,690 | +146.8% |
| Trade receivables | 40 | €22,244 | €54,934 | +€32,690 | +147.0% |
| Other amounts receivable | 41 | €18 | €18 | +€0 | +0.2% |
| Current investments | 50/53 | €595 | €595 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €876 | €16,212 | +€15,336 | +1751.3% |
| Deferred charges and accrued income | 490/1 | €4,701 | €4,722 | +€21 | +0.4% |
| Total equity and liabilities | 10/49 | €255,059 | €318,429 | +€63,371 | +24.8% |
| Equity | 10/15 | €136,229 | €149,941 | +€13,712 | +10.1% |
| Contributions | 10/11 | €510,000 | €510,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€373,771 | -€360,059 | +€13,712 | +3.7% |
| Amounts payable | 17/49 | €118,830 | €168,489 | +€49,659 | +41.8% |
| Amounts payable after more than one year | 17 | €18,193 | €16,000 | -€2,193 | -12.1% |
| Financial debts | 170/4 | €2,193 | €0 | -€2,193 | -100.0% |
| Other amounts payable | 178/9 | €16,000 | €16,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €91,240 | €143,760 | +€52,520 | +57.6% |
| Current portion of amounts payable after more than one year | 42 | €8,722 | €2,193 | -€6,529 | -74.9% |
| Trade debts | 44 | €1,793 | €69 | -€1,724 | -96.2% |
| Suppliers | 440/4 | €1,793 | €69 | -€1,724 | -96.2% |
| Taxes, remuneration and social security | 45 | €10,383 | €13,577 | +€3,194 | +30.8% |
| Taxes | 450/3 | €10,383 | €13,577 | +€3,194 | +30.8% |
| Other amounts payable | 47/48 | €70,341 | €127,922 | +€57,580 | +81.9% |
| Accrued charges and deferred income | 492/3 | €9,397 | €8,728 | -€668 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,542 | €34,490 | -€1,052 | -3.0% |
| Other operating charges | 640/8 | €2,467 | €2,847 | +€380 | +15.4% |
| Gross operating margin | 9900 | €35,699 | €60,292 | +€24,593 | +68.9% |
| Operating profit (loss) | 9901 | -€2,311 | €22,955 | +€25,265 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €8,433 | €9,111 | +€678 | +8.0% |
| Recurring financial charges | 65 | €8,433 | €9,111 | +€678 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,743 | €13,844 | +€24,587 | |
| Income taxes | 67/77 | €132 | €132 | -€0 | 0.0% |
| Profit (loss) for the period | 9904 | -€10,875 | €13,712 | +€24,587 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,875 | €13,712 | +€24,587 |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.