DIABEL-STRUCT: 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-STRUCT
Largest movements
- Cash -€32,480
down €32,480 (-64.3%), from €50,484 to €18,004
mainly Net result for the year (-€38,781) and Debts after one year (-€18,294)
- Tangible fixed assets -€19,967
down €19,967 (-21.8%), from €91,382 to €71,416
of which Leasing and similar rights: -€22,039
- Receivables within one year -€5,092
down €5,092 (-9.0%), from €56,516 to €51,424
of which Trade receivables: -€11,265
- Profit (loss) carried forward -€38,781
down €38,781 (-39.5%), from €98,160 to €59,378
- Debts after one year -€18,294
down €18,294 (-36.0%), from €50,877 to €32,583
- Current portion of long-term debt +€2,581
up €2,581 (+16.4%), from €15,713 to €18,294
- Trade debts -€2,476
down €2,476 (-38.6%), from €6,422 to €3,946
- Gross operating margin -€71,444
down €71,444 (-62.5%), from €114,296 to €42,853
- Taxes -€6,771
down €6,771 (-92.6%), from €7,313 to €542
- Other operating charges -€2,699
down €2,699 (-37.0%), from €7,301 to €4,602
- Staff costs +€2,132
up €2,132 (+4.9%), from €43,910 to €46,042
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 | €204,536 | €146,966 | -€57,570 | -28.1% |
| Fixed assets | 21/28 | €93,113 | €73,146 | -€19,967 | -21.4% |
| Tangible fixed assets | 22/27 | €91,382 | €71,416 | -€19,967 | -21.8% |
| Plant, machinery and equipment | 23 | €3,149 | €1,418 | -€1,732 | -55.0% |
| Furniture and vehicles | 24 | €3,108 | €8,015 | +€4,907 | +158% |
| Leasing and similar rights | 25 | €80,971 | €58,932 | -€22,039 | -27.2% |
| Other tangible fixed assets | 26 | €4,154 | €3,051 | -€1,102 | -26.5% |
| Financial fixed assets | 28 | €1,730 | €1,730 | = | 0.0% |
| Current assets | 29/58 | €111,423 | €73,820 | -€37,603 | -33.7% |
| Amounts receivable within one year | 40/41 | €56,516 | €51,424 | -€5,092 | -9.0% |
| Trade receivables | 40 | €48,368 | €37,103 | -€11,265 | -23.3% |
| Other amounts receivable | 41 | €8,148 | €14,321 | +€6,173 | +75.8% |
| Cash at bank and in hand | 54/58 | €50,484 | €18,004 | -€32,480 | -64.3% |
| Deferred charges and accrued income | 490/1 | €4,423 | €4,392 | -€31 | -0.7% |
| Total equity and liabilities | 10/49 | €204,536 | €146,966 | -€57,570 | -28.1% |
| Equity | 10/15 | €118,620 | €79,838 | -€38,781 | -32.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,160 | €59,378 | -€38,781 | -39.5% |
| Amounts payable | 17/49 | €85,916 | €67,127 | -€18,789 | -21.9% |
| Amounts payable after more than one year | 17 | €50,877 | €32,583 | -€18,294 | -36.0% |
| Financial debts | 170/4 | €50,877 | €32,583 | -€18,294 | -36.0% |
| Amounts payable within one year | 42/48 | €35,039 | €34,544 | -€495 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €15,713 | €18,294 | +€2,581 | +16.4% |
| Financial debts | 43 | €2,188 | €980 | -€1,208 | -55.2% |
| Credit institutions | 430/8 | €2,188 | €980 | -€1,208 | -55.2% |
| Trade debts | 44 | €6,422 | €3,946 | -€2,476 | -38.6% |
| Suppliers | 440/4 | €6,422 | €3,946 | -€2,476 | -38.6% |
| Taxes, remuneration and social security | 45 | €10,607 | €10,724 | +€117 | +1.1% |
| Taxes | 450/3 | €6,833 | €3,914 | -€2,919 | -42.7% |
| Remuneration and social security | 454/9 | €3,775 | €6,811 | +€3,036 | +80.4% |
| Other amounts payable | 47/48 | €109 | €600 | +€491 | +453% |
| Remuneration, social security and pensions | 62 | €43,910 | €46,042 | +€2,132 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,170 | €27,336 | -€834 | -3.0% |
| Other operating charges | 640/8 | €7,301 | €4,602 | -€2,699 | -37.0% |
| Gross operating margin | 9900 | €114,296 | €42,853 | -€71,444 | -62.5% |
| Operating profit (loss) | 9901 | €34,914 | -€35,128 | -€70,043 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -87.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -87.0% |
| Financial charges | 65/66B | €3,946 | €3,111 | -€835 | -21.2% |
| Recurring financial charges | 65 | €3,946 | €3,111 | -€835 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €30,969 | -€38,239 | -€69,208 | |
| Income taxes | 67/77 | €7,313 | €542 | -€6,771 | -92.6% |
| Profit (loss) for the period | 9904 | €23,656 | -€38,781 | -€62,437 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,656 | -€38,781 | -€62,437 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.