DiaBe: 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.
DiaBe
Largest movements
- Receivables within one year -€65,625
down €65,625 (-30.0%), from €219,111 to €153,486
of which Trade receivables: -€114,279
- Cash +€50,910
up €50,910 (+14.8%), from €344,958 to €395,868
mainly Net result for the year (+€304,494) and Other debts (+€223,407)
- Stocks and contracts -€10,031
down €10,031 (-87.6%), from €11,452 to €1,420
- Debts after one year -€325,000
down €325,000 (-100.0%), from €325,000 to €0
- Other debts +€223,407
up €223,407 (+798.4%), from €27,981 to €251,389
- Reserves +€54,494
up €54,494 (+61.8%), from €88,156 to €142,650
of which Distributable reserves: +€54,494
- Accrued charges and deferred income -€51,644
down €51,644 (-56.9%), from €90,777 to €39,134
- Trade debts +€38,309
up €38,309 (+237.1%), from €16,160 to €54,469
- Gross operating margin +€320,545
up €320,545 (+40.2%), from €797,280 to €1.1m
- Staff costs +€158,814
up €158,814 (+30.4%), from €522,920 to €681,734
- Taxes +€95,468
up €95,468 (+1062.4%), from €8,986 to €104,454
- Write-downs -€21,290
down €21,290 (-77.2%), from €27,563 to €6,273
- Financial charges -€21,101
down €21,101 (-75.1%), from €28,083 to €6,982
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 | €633,229 | €598,327 | -€34,902 | -5.5% |
| Fixed assets | 21/28 | €43,872 | €38,672 | -€5,201 | -11.9% |
| Tangible fixed assets | 22/27 | €38,322 | €32,603 | -€5,720 | -14.9% |
| Plant, machinery and equipment | 23 | €7,621 | €6,287 | -€1,335 | -17.5% |
| Furniture and vehicles | 24 | €10,401 | €8,364 | -€2,037 | -19.6% |
| Other tangible fixed assets | 26 | €20,300 | €17,952 | -€2,348 | -11.6% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €5,550 | €6,069 | +€519 | +9.4% |
| Current assets | 29/58 | €589,356 | €559,655 | -€29,701 | -5.0% |
| Stocks and contracts in progress | 3 | €11,452 | €1,420 | -€10,031 | -87.6% |
| Stocks | 30/36 | €11,452 | €1,420 | -€10,031 | -87.6% |
| Amounts receivable within one year | 40/41 | €219,111 | €153,486 | -€65,625 | -30.0% |
| Trade receivables | 40 | €208,793 | €94,514 | -€114,279 | -54.7% |
| Other amounts receivable | 41 | €10,319 | €58,972 | +€48,654 | +471.5% |
| Cash at bank and in hand | 54/58 | €344,958 | €395,868 | +€50,910 | +14.8% |
| Deferred charges and accrued income | 490/1 | €13,835 | €8,881 | -€4,954 | -35.8% |
| Total equity and liabilities | 10/49 | €633,229 | €598,327 | -€34,902 | -5.5% |
| Equity | 10/15 | €106,756 | €161,250 | +€54,494 | +51.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €88,156 | €142,650 | +€54,494 | +61.8% |
| 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 | €86,296 | €140,790 | +€54,494 | +63.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €526,473 | €437,077 | -€89,396 | -17.0% |
| Amounts payable after more than one year | 17 | €325,000 | €0 | -€325,000 | -100.0% |
| Financial debts | 170/4 | €325,000 | €0 | -€325,000 | -100.0% |
| Amounts payable within one year | 42/48 | €110,695 | €397,943 | +€287,248 | +259.5% |
| Financial debts | 43 | €553 | €670 | +€117 | +21.1% |
| Credit institutions | 430/8 | €553 | €670 | +€117 | +21.1% |
| Trade debts | 44 | €16,160 | €54,469 | +€38,309 | +237.1% |
| Suppliers | 440/4 | €16,160 | €54,469 | +€38,309 | +237.1% |
| Taxes, remuneration and social security | 45 | €66,001 | €91,415 | +€25,415 | +38.5% |
| Taxes | 450/3 | €15,363 | €6,406 | -€8,957 | -58.3% |
| Remuneration and social security | 454/9 | €50,638 | €85,010 | +€34,372 | +67.9% |
| Other amounts payable | 47/48 | €27,981 | €251,389 | +€223,407 | +798.4% |
| Accrued charges and deferred income | 492/3 | €90,777 | €39,134 | -€51,644 | -56.9% |
| Remuneration, social security and pensions | 62 | €522,920 | €681,734 | +€158,814 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,625 | €10,023 | -€602 | -5.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €27,563 | €6,273 | -€21,290 | -77.2% |
| Other operating charges | 640/8 | €577 | €4,332 | +€3,754 | +650.2% |
| Gross operating margin | 9900 | €797,280 | €1,117,826 | +€320,545 | +40.2% |
| Operating profit (loss) | 9901 | €235,595 | €415,465 | +€179,870 | +76.3% |
| Financial income | 75/76B | €311 | €465 | +€154 | +49.5% |
| Recurring financial income | 75 | €311 | €465 | +€154 | +49.5% |
| Financial charges | 65/66B | €28,083 | €6,982 | -€21,101 | -75.1% |
| Recurring financial charges | 65 | €28,083 | €6,982 | -€21,101 | -75.1% |
| Profit (loss) for the period before taxes | 9903 | €207,824 | €408,948 | +€201,124 | +96.8% |
| Income taxes | 67/77 | €8,986 | €104,454 | +€95,468 | +1062.4% |
| Profit (loss) for the period | 9904 | €198,838 | €304,494 | +€105,656 | +53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €198,838 | €304,494 | +€105,656 | +53.1% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.