Diabel: 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.
Diabel
Largest movements
- Receivables within one year +€217,805
up €217,805 (+16838.1%), from €1,294 to €219,099
- Cash -€216,618
down €216,618 (-76.1%), from €284,682 to €68,064
mainly Contributions, distributions and other (-€350,000) and Receivables within one year (-€217,805)
- Deferred charges and accrued income +€68,792
up €68,792 (+131.3%), from €52,373 to €121,165
- Current investments +€35,650
up €35,650 (+1.3%), from €2.7m to €2.7m
- Profit (loss) carried forward +€261,967
up €261,967 (+19.4%), from €1.3m to €1.6m
- Reserves -€189,450
down €189,450 (-11.5%), from €1.6m to €1.5m
of which Tax-exempt reserves: -€189,450
- Gross operating margin -€122,083
down €122,083 (-17.0%), from €719,468 to €597,385
- Financial income +€35,820
up €35,820 (+195.6%), from €18,313 to €54,133
- Taxes +€25,928
up €25,928 (+15.0%), from €173,161 to €199,089
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 | €3,051,864 | €3,139,154 | +€87,290 | +2.9% |
| Fixed assets | 21/28 | €29,820 | €11,480 | -€18,340 | -61.5% |
| Tangible fixed assets | 22/27 | €29,820 | €11,480 | -€18,340 | -61.5% |
| Plant, machinery and equipment | 23 | €8,149 | €6,703 | -€1,446 | -17.7% |
| Furniture and vehicles | 24 | €21,670 | €4,777 | -€16,893 | -78.0% |
| Current assets | 29/58 | €3,022,044 | €3,127,674 | +€105,630 | +3.5% |
| Amounts receivable within one year | 40/41 | €1,294 | €219,099 | +€217,805 | +16838.1% |
| Other amounts receivable | 41 | €1,294 | €219,099 | +€217,805 | +16838.1% |
| Current investments | 50/53 | €2,683,696 | €2,719,346 | +€35,650 | +1.3% |
| Cash at bank and in hand | 54/58 | €284,682 | €68,064 | -€216,618 | -76.1% |
| Deferred charges and accrued income | 490/1 | €52,373 | €121,165 | +€68,792 | +131.3% |
| Total equity and liabilities | 10/49 | €3,051,864 | €3,139,154 | +€87,290 | +2.9% |
| Equity | 10/15 | €3,008,598 | €3,081,115 | +€72,517 | +2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,641,360 | €1,451,910 | -€189,450 | -11.5% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €505,200 | €315,750 | -€189,450 | -37.5% |
| Distributable reserves | 133 | €1,134,300 | €1,136,160 | +€1,860 | +0.2% |
| Profit (loss) carried forward | 14 | €1,348,638 | €1,610,605 | +€261,967 | +19.4% |
| Amounts payable | 17/49 | €43,266 | €58,039 | +€14,773 | +34.1% |
| Amounts payable within one year | 42/48 | €40,373 | €53,783 | +€13,410 | +33.2% |
| Financial debts | 43 | €30,470 | €44,176 | +€13,706 | +45.0% |
| Credit institutions | 430/8 | €30,470 | €44,176 | +€13,706 | +45.0% |
| Trade debts | 44 | €1,383 | €818 | -€565 | -40.8% |
| Suppliers | 440/4 | €1,383 | €818 | -€565 | -40.8% |
| Taxes, remuneration and social security | 45 | €5,275 | €5,422 | +€147 | +2.8% |
| Taxes | 450/3 | €5,275 | €5,422 | +€147 | +2.8% |
| Other amounts payable | 47/48 | €3,246 | €3,367 | +€121 | +3.7% |
| Accrued charges and deferred income | 492/3 | €2,893 | €4,256 | +€1,363 | +47.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,310 | €21,020 | +€710 | +3.5% |
| Other operating charges | 640/8 | €4,065 | €4,468 | +€403 | +9.9% |
| Gross operating margin | 9900 | €719,468 | €597,385 | -€122,083 | -17.0% |
| Operating profit (loss) | 9901 | €695,093 | €571,897 | -€123,196 | -17.7% |
| Financial income | 75/76B | €18,313 | €54,133 | +€35,820 | +195.6% |
| Recurring financial income | 75 | €18,313 | €54,133 | +€35,820 | +195.6% |
| Financial charges | 65/66B | €4,595 | €4,424 | -€171 | -3.7% |
| Recurring financial charges | 65 | €4,595 | €4,424 | -€171 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €708,811 | €621,606 | -€87,205 | -12.3% |
| Income taxes | 67/77 | €173,161 | €199,089 | +€25,928 | +15.0% |
| Profit (loss) for the period | 9904 | €535,650 | €422,517 | -€113,133 | -21.1% |
| Transfer from tax-exempt reserves | 789 | - | €189,450 | +€189,450 | |
| Transfer to tax-exempt reserves | 689 | €210,500 | - | -€210,500 | |
| Profit (loss) for the period to be appropriated | 9905 | €325,150 | €611,967 | +€286,817 | +88.2% |
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 10 October 2026 via checked.be.