DIABRO: 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.
DIABRO
Largest movements
- Stocks and contracts -€580,152
down €580,152 (-29.9%), from €1.9m to €1.4m
- Receivables within one year +€141,610
up €141,610 (+49.2%), from €287,748 to €429,358
of which Trade receivables: +€166,342
- Cash +€139,746
up €139,746 (+120.5%), from €115,961 to €255,706
mainly Stocks and contracts (+€580,152) and Trade debts (+€14,893)
- Tangible fixed assets +€29,673
new in 2025: €29,673
- Profit (loss) carried forward -€271,418
down €271,418 (-54.1%), from -€501,439 to -€772,857
- Other debts -€25,504
down €25,504 (-15.6%), from €163,177 to €137,673
- Gross operating margin +€107,341
up €107,341 (+32.7%), from -€328,134 to -€220,794
- Financial income -€7,714
down €7,714 (-100.0%), from €7,715 to €1
- Taxes +€5,087
up €5,087 (+190.9%), from €2,664 to €7,751
- Staff costs -€3,691
down €3,691 (-11.0%), from €33,443 to €29,752
- Depreciation +€3,481
new in 2025: €3,481
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 | €2,346,946 | €2,077,823 | -€269,124 | -11.5% |
| Fixed assets | 21/28 | €967 | €30,640 | +€29,673 | +3069.3% |
| Tangible fixed assets | 22/27 | - | €29,673 | +€29,673 | |
| Furniture and vehicles | 24 | - | €29,673 | +€29,673 | |
| Financial fixed assets | 28 | €967 | €967 | = | 0.0% |
| Current assets | 29/58 | €2,345,979 | €2,047,183 | -€298,797 | -12.7% |
| Stocks and contracts in progress | 3 | €1,942,271 | €1,362,119 | -€580,152 | -29.9% |
| Stocks | 30/36 | €1,942,271 | €1,362,119 | -€580,152 | -29.9% |
| Amounts receivable within one year | 40/41 | €287,748 | €429,358 | +€141,610 | +49.2% |
| Trade receivables | 40 | €261,190 | €427,532 | +€166,342 | +63.7% |
| Other amounts receivable | 41 | €26,559 | €1,826 | -€24,732 | -93.1% |
| Cash at bank and in hand | 54/58 | €115,961 | €255,706 | +€139,746 | +120.5% |
| Total equity and liabilities | 10/49 | €2,346,946 | €2,077,823 | -€269,124 | -11.5% |
| Equity | 10/15 | €138,625 | -€132,793 | -€271,418 | |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €627,865 | €627,865 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €626,005 | €626,005 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€501,439 | -€772,857 | -€271,418 | -54.1% |
| Amounts payable | 17/49 | €2,208,321 | €2,210,615 | +€2,294 | +0.1% |
| Amounts payable within one year | 42/48 | €2,208,321 | €2,210,615 | +€2,294 | +0.1% |
| Trade debts | 44 | €2,026,729 | €2,041,621 | +€14,893 | +0.7% |
| Suppliers | 440/4 | €2,026,729 | €2,041,621 | +€14,893 | +0.7% |
| Taxes, remuneration and social security | 45 | €18,415 | €31,321 | +€12,906 | +70.1% |
| Taxes | 450/3 | €6,141 | €11,114 | +€4,973 | +81.0% |
| Remuneration and social security | 454/9 | €12,275 | €20,207 | +€7,933 | +64.6% |
| Other amounts payable | 47/48 | €163,177 | €137,673 | -€25,504 | -15.6% |
| Remuneration, social security and pensions | 62 | €33,443 | €29,752 | -€3,691 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,481 | +€3,481 | |
| Other operating charges | 640/8 | €1,552 | €1,819 | +€266 | +17.2% |
| Gross operating margin | 9900 | -€328,134 | -€220,794 | +€107,341 | +32.7% |
| Operating profit (loss) | 9901 | -€363,130 | -€255,845 | +€107,285 | +29.5% |
| Financial income | 75/76B | €7,715 | €1 | -€7,714 | -100.0% |
| Recurring financial income | 75 | €7,715 | €1 | -€7,714 | -100.0% |
| Financial charges | 65/66B | €5,869 | €7,823 | +€1,954 | +33.3% |
| Recurring financial charges | 65 | €5,869 | €7,823 | +€1,954 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | -€361,284 | -€263,667 | +€97,617 | +27.0% |
| Income taxes | 67/77 | €2,664 | €7,751 | +€5,087 | +190.9% |
| Profit (loss) for the period | 9904 | -€363,949 | -€271,418 | +€92,531 | +25.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€363,949 | -€271,418 | +€92,531 | +25.4% |
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.