DiaBELM: 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.
DiaBELM
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Deferred charges and accrued income +€14,154
up €14,154 (+75.6%), from €18,718 to €32,872
- Cash +€8,230
up €8,230 (+15.2%), from €54,028 to €62,258
mainly Net result for the year (+€104,054) and Tax, wage and social debts (+€15,549)
- Tangible fixed assets +€6,028
new in 2025: €6,028
- Receivables within one year -€3,033
down €3,033 (-31.5%), from €9,633 to €6,600
of which Trade receivables: -€3,634
- Profit (loss) carried forward +€104,054
up €104,054 (+165%), from €63,158 to €167,211
- Tax, wage and social debts +€15,549
up €15,549 (+98.0%), from €15,871 to €31,420
of which Taxes: +€13,060
- Debts after one year +€6,050
new in 2025: €6,050
- Gross operating margin +€53,004
up €53,004 (+65.8%), from €80,528 to €133,533
- Taxes +€13,060
up €13,060 (+82.3%), from €15,871 to €28,931
- Depreciation -€1,478
down €1,478 (-98.6%), from €1,500 to €22
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 | €82,379 | €207,758 | +€125,380 | +152% |
| Fixed assets | 21/28 | - | €6,028 | +€6,028 | |
| Tangible fixed assets | 22/27 | - | €6,028 | +€6,028 | |
| Other tangible fixed assets | 26 | - | €6,028 | +€6,028 | |
| Current assets | 29/58 | €82,379 | €201,730 | +€119,351 | +145% |
| Amounts receivable within one year | 40/41 | €9,633 | €6,600 | -€3,033 | -31.5% |
| Trade receivables | 40 | €7,531 | €3,897 | -€3,634 | -48.3% |
| Other amounts receivable | 41 | €2,101 | €2,703 | +€601 | +28.6% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €54,028 | €62,258 | +€8,230 | +15.2% |
| Deferred charges and accrued income | 490/1 | €18,718 | €32,872 | +€14,154 | +75.6% |
| Total equity and liabilities | 10/49 | €82,379 | €207,758 | +€125,380 | +152% |
| Equity | 10/15 | €66,158 | €170,211 | +€104,054 | +157% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,158 | €167,211 | +€104,054 | +165% |
| Amounts payable | 17/49 | €16,221 | €37,547 | +€21,326 | +131% |
| Amounts payable after more than one year | 17 | - | €6,050 | +€6,050 | |
| Financial debts | 170/4 | - | €6,050 | +€6,050 | |
| Amounts payable within one year | 42/48 | €16,221 | €31,497 | +€15,276 | +94.2% |
| Trade debts | 44 | €350 | €76 | -€273 | -78.1% |
| Suppliers | 440/4 | €350 | €76 | -€273 | -78.1% |
| Taxes, remuneration and social security | 45 | €15,871 | €31,420 | +€15,549 | +98.0% |
| Taxes | 450/3 | €15,871 | €28,931 | +€13,060 | +82.3% |
| Remuneration and social security | 454/9 | - | €2,489 | +€2,489 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,500 | €22 | -€1,478 | -98.6% |
| Gross operating margin | 9900 | €80,528 | €133,533 | +€53,004 | +65.8% |
| Operating profit (loss) | 9901 | €79,028 | €133,511 | +€54,483 | +68.9% |
| Financial income | 75/76B | €65 | €130 | +€66 | +101% |
| Recurring financial income | 75 | €65 | €130 | +€66 | +101% |
| Financial charges | 65/66B | €64 | €656 | +€593 | +928% |
| Recurring financial charges | 65 | €64 | €656 | +€593 | +928% |
| Profit (loss) for the period before taxes | 9903 | €79,029 | €132,985 | +€53,956 | +68.3% |
| Income taxes | 67/77 | €15,871 | €28,931 | +€13,060 | +82.3% |
| Profit (loss) for the period | 9904 | €63,158 | €104,054 | +€40,896 | +64.8% |
| Profit (loss) for the period to be appropriated | 9905 | €63,158 | €104,054 | +€40,896 | +64.8% |
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 20 October 2026 via checked.be.