DIABOLO: 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.
DIABOLO
Largest movements
- Stocks and contracts -€18,739
down €18,739 (-6.4%), from €293,700 to €274,961
- Tangible fixed assets -€12,136
down €12,136 (-5.5%), from €221,250 to €209,114
of which Land and buildings: -€6,289
- Cash +€8,591
up €8,591 (+46.2%), from €18,588 to €27,179
mainly Stocks and contracts (+€18,739) and Depreciation (+€17,192)
- Receivables within one year -€6,578
down €6,578 (-11.3%), from €58,404 to €51,825
of which Trade receivables: -€6,924
- Other debts -€37,876
down €37,876 (-24.1%), from €157,482 to €119,605
- Profit (loss) carried forward +€16,440
up €16,440 (+133%), from €12,385 to €28,825
- Debts after one year -€7,306
down €7,306 (-11.7%), from €62,306 to €55,000
- Accrued charges and deferred income -€6,327
down €6,327 (-41.0%), from €15,413 to €9,086
- Write-downs +€15,496
up €15,496 (+77.7%), from -€19,938 to -€4,442
- Gross operating margin -€12,726
down €12,726 (-8.2%), from €156,003 to €143,276
- Staff costs +€8,757
up €8,757 (+11.2%), from €77,894 to €86,651
- Financial charges -€7,111
down €7,111 (-31.3%), from €22,702 to €15,590
- Other operating charges -€6,053
down €6,053 (-63.1%), from €9,600 to €3,547
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €595,136 | €566,353 | -€28,783 | -4.8% |
| Fixed assets | 21/28 | €221,276 | €209,140 | -€12,136 | -5.5% |
| Tangible fixed assets | 22/27 | €221,250 | €209,114 | -€12,136 | -5.5% |
| Land and buildings | 22 | €200,833 | €194,543 | -€6,289 | -3.1% |
| Plant, machinery and equipment | 23 | €3,257 | €1,869 | -€1,388 | -42.6% |
| Furniture and vehicles | 24 | €17,160 | €12,702 | -€4,459 | -26.0% |
| Financial fixed assets | 28 | €26 | €26 | = | 0.0% |
| Current assets | 29/58 | €373,860 | €357,213 | -€16,648 | -4.5% |
| Stocks and contracts in progress | 3 | €293,700 | €274,961 | -€18,739 | -6.4% |
| Stocks | 30/36 | €293,700 | €274,961 | -€18,739 | -6.4% |
| Amounts receivable within one year | 40/41 | €58,404 | €51,825 | -€6,578 | -11.3% |
| Trade receivables | 40 | €57,229 | €50,305 | -€6,924 | -12.1% |
| Other amounts receivable | 41 | €1,175 | €1,520 | +€346 | +29.4% |
| Cash at bank and in hand | 54/58 | €18,588 | €27,179 | +€8,591 | +46.2% |
| Deferred charges and accrued income | 490/1 | €3,168 | €3,247 | +€79 | +2.5% |
| Total equity and liabilities | 10/49 | €595,136 | €566,353 | -€28,783 | -4.8% |
| Equity | 10/15 | €287,385 | €303,825 | +€16,440 | +5.7% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,385 | €28,825 | +€16,440 | +133% |
| Amounts payable | 17/49 | €307,751 | €262,528 | -€45,223 | -14.7% |
| Amounts payable after more than one year | 17 | €62,306 | €55,000 | -€7,306 | -11.7% |
| Financial debts | 170/4 | €62,306 | €55,000 | -€7,306 | -11.7% |
| Amounts payable within one year | 42/48 | €230,032 | €198,442 | -€31,590 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €7,895 | €7,306 | -€589 | -7.5% |
| Trade debts | 44 | €44,610 | €47,703 | +€3,094 | +6.9% |
| Suppliers | 440/4 | €44,610 | €47,703 | +€3,094 | +6.9% |
| Taxes, remuneration and social security | 45 | €20,046 | €23,827 | +€3,781 | +18.9% |
| Taxes | 450/3 | €5,124 | €5,900 | +€776 | +15.1% |
| Remuneration and social security | 454/9 | €14,922 | €17,927 | +€3,005 | +20.1% |
| Other amounts payable | 47/48 | €157,482 | €119,605 | -€37,876 | -24.1% |
| Accrued charges and deferred income | 492/3 | €15,413 | €9,086 | -€6,327 | -41.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €77,894 | €86,651 | +€8,757 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,427 | €17,192 | -€235 | -1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€19,938 | -€4,442 | +€15,496 | +77.7% |
| Other operating charges | 640/8 | €9,600 | €3,547 | -€6,053 | -63.1% |
| Gross operating margin | 9900 | €156,003 | €143,276 | -€12,726 | -8.2% |
| Operating profit (loss) | 9901 | €71,020 | €40,329 | -€30,692 | -43.2% |
| Financial income | 75/76B | €795 | €1,290 | +€494 | +62.2% |
| Recurring financial income | 75 | €795 | €1,290 | +€494 | +62.2% |
| Financial charges | 65/66B | €22,702 | €15,590 | -€7,111 | -31.3% |
| Recurring financial charges | 65 | €22,702 | €15,590 | -€7,111 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €49,114 | €26,028 | -€23,086 | -47.0% |
| Income taxes | 67/77 | €14,540 | €9,588 | -€4,951 | -34.1% |
| Profit (loss) for the period | 9904 | €34,574 | €16,440 | -€18,135 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,574 | €16,440 | -€18,135 | -52.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.