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
- Cash -€188,702
down €188,702 (-67.7%), from €278,791 to €90,089
mainly Stocks and contracts (-€182,871) and Net result for the year (-€51,330)
- Stocks and contracts +€182,871
up €182,871 (+154%), from €118,869 to €301,739
- Receivables within one year +€38,733
up €38,733 (+3,562%), from €1,087 to €39,821
of which Trade receivables: +€28,870
- Tangible fixed assets +€19,630
up €19,630 (+16.6%), from €118,417 to €138,047
of which Other tangible fixed assets: +€26,864
- Trade debts +€122,057
up €122,057 (+231%), from €52,952 to €175,009
- Profit (loss) carried forward -€51,330
down €51,330, from €25,761 to -€25,568
- Tax, wage and social debts -€20,000
down €20,000 (-42.8%), from €46,748 to €26,748
of which Taxes: -€12,296
- Gross operating margin -€125,132
down €125,132 (-55.6%), from €225,260 to €100,128
- Staff costs -€40,412
down €40,412 (-24.3%), from €165,968 to €125,555
- Depreciation +€8,824
up €8,824 (+59.8%), from €14,746 to €23,570
- Other operating charges -€5,225
down €5,225 (-50.5%), from €10,349 to €5,124
- Financial income +€5,219
up €5,219 (+81.3%), from €6,422 to €11,640
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 | €519,520 | €573,283 | +€53,763 | +10.3% |
| Fixed assets | 21/28 | €118,542 | €138,173 | +€19,630 | +16.6% |
| Tangible fixed assets | 22/27 | €118,417 | €138,047 | +€19,630 | +16.6% |
| Land and buildings | 22 | €26,854 | €21,187 | -€5,667 | -21.1% |
| Plant, machinery and equipment | 23 | €26,581 | €24,815 | -€1,766 | -6.6% |
| Furniture and vehicles | 24 | €24,506 | €24,705 | +€199 | +0.8% |
| Other tangible fixed assets | 26 | €40,476 | €67,340 | +€26,864 | +66.4% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €400,978 | €435,111 | +€34,133 | +8.5% |
| Stocks and contracts in progress | 3 | €118,869 | €301,739 | +€182,871 | +154% |
| Stocks | 30/36 | €118,869 | €301,739 | +€182,871 | +154% |
| Amounts receivable within one year | 40/41 | €1,087 | €39,821 | +€38,733 | +3,562% |
| Trade receivables | 40 | €1,087 | €29,958 | +€28,870 | +2,655% |
| Other amounts receivable | 41 | €0 | €9,863 | +€9,863 | |
| Cash at bank and in hand | 54/58 | €278,791 | €90,089 | -€188,702 | -67.7% |
| Deferred charges and accrued income | 490/1 | €2,231 | €3,461 | +€1,230 | +55.1% |
| Total equity and liabilities | 10/49 | €519,520 | €573,283 | +€53,763 | +10.3% |
| Equity | 10/15 | €92,364 | €41,034 | -€51,330 | -55.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €46,602 | €46,602 | = | 0.0% |
| Distributable reserves | 133 | €46,602 | €46,602 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,761 | -€25,568 | -€51,330 | |
| Amounts payable | 17/49 | €427,156 | €532,249 | +€105,093 | +24.6% |
| Amounts payable within one year | 42/48 | €424,656 | €531,999 | +€107,343 | +25.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €52,952 | €175,009 | +€122,057 | +231% |
| Suppliers | 440/4 | €52,952 | €175,009 | +€122,057 | +231% |
| Taxes, remuneration and social security | 45 | €46,748 | €26,748 | -€20,000 | -42.8% |
| Taxes | 450/3 | €16,936 | €4,640 | -€12,296 | -72.6% |
| Remuneration and social security | 454/9 | €29,811 | €22,108 | -€7,704 | -25.8% |
| Other amounts payable | 47/48 | €324,957 | €330,242 | +€5,285 | +1.6% |
| Accrued charges and deferred income | 492/3 | €2,500 | €250 | -€2,250 | -90.0% |
| Remuneration, social security and pensions | 62 | €165,968 | €125,555 | -€40,412 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,746 | €23,570 | +€8,824 | +59.8% |
| Other operating charges | 640/8 | €10,349 | €5,124 | -€5,225 | -50.5% |
| Gross operating margin | 9900 | €225,260 | €100,128 | -€125,132 | -55.6% |
| Operating profit (loss) | 9901 | €34,197 | -€54,122 | -€88,319 | |
| Financial income | 75/76B | €6,422 | €11,640 | +€5,219 | +81.3% |
| Recurring financial income | 75 | €6,422 | €11,640 | +€5,219 | +81.3% |
| Financial charges | 65/66B | €7,889 | €8,439 | +€550 | +7.0% |
| Recurring financial charges | 65 | €7,889 | €8,439 | +€550 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €32,729 | -€50,921 | -€83,650 | |
| Income taxes | 67/77 | €1,941 | €409 | -€1,532 | -78.9% |
| Profit (loss) for the period | 9904 | €30,788 | -€51,330 | -€82,118 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,788 | -€51,330 | -€82,118 |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.