DIABNAM: 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.
DIABNAM
Largest movements
- Tangible fixed assets +€54,622
up €54,622 (+52.1%), from €104,813 to €159,435
of which Furniture and vehicles: +€62,321
- Cash +€38,768
up €38,768 (+77.6%), from €49,946 to €88,714
mainly Net result for the year (+€72,568) and Debts after one year (+€36,457)
- Receivables within one year +€21,201
up €21,201 (+23.3%), from €90,936 to €112,137
of which Trade receivables: +€19,651
- Reserves +€63,500
up €63,500 (+21.8%), from €291,500 to €355,000
- Debts after one year +€36,457
up €36,457 (+834%), from €4,371 to €40,828
- Current portion of long-term debt +€12,593
up €12,593 (+202%), from €6,231 to €18,825
- Gross operating margin +€44,907
up €44,907 (+57.9%), from €77,583 to €122,491
- Taxes +€11,199
up €11,199 (+61.3%), from €18,266 to €29,465
- Depreciation +€6,259
up €6,259 (+75.2%), from €8,323 to €14,582
- Other operating charges +€3,720
up €3,720 (+144%), from €2,592 to €6,313
- Financial income +€2,815
up €2,815 (+730%), from €386 to €3,201
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 | €349,372 | €463,856 | +€114,483 | +32.8% |
| Fixed assets | 21/28 | €104,813 | €159,435 | +€54,622 | +52.1% |
| Tangible fixed assets | 22/27 | €104,813 | €159,435 | +€54,622 | +52.1% |
| Land and buildings | 22 | €85,343 | €78,931 | -€6,412 | -7.5% |
| Plant, machinery and equipment | 23 | €12,833 | €11,546 | -€1,288 | -10.0% |
| Furniture and vehicles | 24 | €6,637 | €68,958 | +€62,321 | +939% |
| Current assets | 29/58 | €244,559 | €304,421 | +€59,861 | +24.5% |
| Amounts receivable within one year | 40/41 | €90,936 | €112,137 | +€21,201 | +23.3% |
| Trade receivables | 40 | €90,936 | €110,587 | +€19,651 | +21.6% |
| Other amounts receivable | 41 | - | €1,550 | +€1,550 | |
| Current investments | 50/53 | €100,000 | €100,000 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €49,946 | €88,714 | +€38,768 | +77.6% |
| Deferred charges and accrued income | 490/1 | €3,677 | €3,571 | -€107 | -2.9% |
| Total equity and liabilities | 10/49 | €349,372 | €463,856 | +€114,483 | +32.8% |
| Equity | 10/15 | €315,187 | €381,255 | +€66,068 | +21.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €291,500 | €355,000 | +€63,500 | +21.8% |
| Distributable reserves | 133 | €291,500 | €355,000 | +€63,500 | +21.8% |
| Profit (loss) carried forward | 14 | €5,087 | €7,655 | +€2,568 | +50.5% |
| Amounts payable | 17/49 | €34,186 | €82,601 | +€48,415 | +142% |
| Amounts payable after more than one year | 17 | €4,371 | €40,828 | +€36,457 | +834% |
| Financial debts | 170/4 | €4,371 | €40,828 | +€36,457 | +834% |
| Amounts payable within one year | 42/48 | €29,264 | €41,205 | +€11,940 | +40.8% |
| Current portion of amounts payable after more than one year | 42 | €6,231 | €18,825 | +€12,593 | +202% |
| Trade debts | 44 | €1,416 | €3,888 | +€2,473 | +175% |
| Suppliers | 440/4 | €1,416 | €3,888 | +€2,473 | +175% |
| Taxes, remuneration and social security | 45 | €21,615 | €18,155 | -€3,460 | -16.0% |
| Taxes | 450/3 | €21,615 | €18,155 | -€3,460 | -16.0% |
| Other amounts payable | 47/48 | €2 | €336 | +€334 | +14,149% |
| Accrued charges and deferred income | 492/3 | €550 | €568 | +€18 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,323 | €14,582 | +€6,259 | +75.2% |
| Other operating charges | 640/8 | €2,592 | €6,313 | +€3,720 | +144% |
| Non-recurring operating charges | 66A | €191 | €446 | +€256 | +134% |
| Gross operating margin | 9900 | €77,583 | €122,491 | +€44,907 | +57.9% |
| Operating profit (loss) | 9901 | €66,478 | €101,150 | +€34,672 | +52.2% |
| Financial income | 75/76B | €386 | €3,201 | +€2,815 | +730% |
| Recurring financial income | 75 | €386 | €3,201 | +€2,815 | +730% |
| Financial charges | 65/66B | €2,254 | €2,317 | +€63 | +2.8% |
| Recurring financial charges | 65 | €2,254 | €2,317 | +€63 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €64,609 | €102,033 | +€37,424 | +57.9% |
| Income taxes | 67/77 | €18,266 | €29,465 | +€11,199 | +61.3% |
| Profit (loss) for the period | 9904 | €46,343 | €72,568 | +€26,225 | +56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,343 | €72,568 | +€26,225 | +56.6% |
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 17 October 2026 via checked.be.