DIABI: what changed
Two fiscal 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.
DIABI
Largest movements
- Cash +€11,213
up €11,213 (+357.9%), from €3,133 to €14,346
mainly Tax, wage and social debts (+€15,745) and Net result for the year (+€2,155)
- Stocks and contracts +€9,753
up €9,753 (+48.8%), from €20,000 to €29,753
- Tax, wage and social debts +€15,745
up €15,745 (+232.3%), from €6,779 to €22,524
of which Remuneration and social security: +€15,000
- Profit (loss) carried forward +€2,155
up €2,155 (+12.9%), from -€16,759 to -€14,605
- Other debts +€1,799
up €1,799 (+4.8%), from €37,122 to €38,920
- Trade debts +€1,268
up €1,268 (+33.0%), from €3,841 to €5,109
- Gross operating margin +€20,770
up €20,770, from -€16,683 to €4,087
- Purchases and services -€13,810
down €13,810 (-20.3%), from €68,136 to €54,326
- Turnover +€6,774
up €6,774 (+13.8%), from €48,970 to €55,744
- Other operating charges +€1,757
new in 2025: €1,757
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 | €33,983 | €54,949 | +€20,966 | +61.7% |
| Fixed assets | 21/28 | €10,850 | €10,850 | = | 0.0% |
| Financial fixed assets | 28 | €10,850 | €10,850 | = | 0.0% |
| Current assets | 29/58 | €23,133 | €44,099 | +€20,966 | +90.6% |
| Stocks and contracts in progress | 3 | €20,000 | €29,753 | +€9,753 | +48.8% |
| Stocks | 30/36 | €20,000 | €29,753 | +€9,753 | +48.8% |
| Cash at bank and in hand | 54/58 | €3,133 | €14,346 | +€11,213 | +357.9% |
| Total equity and liabilities | 10/49 | €33,983 | €54,949 | +€20,966 | +61.7% |
| Equity | 10/15 | -€13,759 | -€11,605 | +€2,155 | +15.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,759 | -€14,605 | +€2,155 | +12.9% |
| Amounts payable | 17/49 | €47,742 | €66,553 | +€18,811 | +39.4% |
| Amounts payable within one year | 42/48 | €47,742 | €66,553 | +€18,811 | +39.4% |
| Trade debts | 44 | €3,841 | €5,109 | +€1,268 | +33.0% |
| Suppliers | 440/4 | €3,841 | €5,109 | +€1,268 | +33.0% |
| Taxes, remuneration and social security | 45 | €6,779 | €22,524 | +€15,745 | +232.3% |
| Taxes | 450/3 | €2,279 | €3,024 | +€745 | +32.7% |
| Remuneration and social security | 454/9 | €4,500 | €19,500 | +€15,000 | +333.3% |
| Other amounts payable | 47/48 | €37,122 | €38,920 | +€1,799 | +4.8% |
| Turnover | 70 | €48,970 | €55,744 | +€6,774 | +13.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €68,136 | €54,326 | -€13,810 | -20.3% |
| Remuneration, social security and pensions | 62 | €35 | - | -€35 | |
| Other operating charges | 640/8 | - | €1,757 | +€1,757 | |
| Gross operating margin | 9900 | -€16,683 | €4,087 | +€20,770 | |
| Operating profit (loss) | 9901 | -€16,718 | €2,330 | +€19,048 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €41 | €175 | +€134 | +324.3% |
| Recurring financial charges | 65 | €41 | €175 | +€134 | +324.3% |
| Profit (loss) for the period before taxes | 9903 | -€16,759 | €2,155 | +€18,914 | |
| Profit (loss) for the period | 9904 | -€16,759 | €2,155 | +€18,914 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,759 | €2,155 | +€18,914 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.