DIABTHIC: 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.
DIABTHIC
Largest movements
- Cash +€86,808
up €86,808 (+158.2%), from €54,875 to €141,683
mainly Receivables within one year (+€61,311) and Depreciation (+€46,159)
- Receivables within one year -€61,311
down €61,311 (-68.7%), from €89,229 to €27,918
of which Trade receivables: -€70,541
- Tangible fixed assets -€30,790
down €30,790 (-4.0%), from €760,663 to €729,873
of which Land and buildings: -€24,903
- Debts after one year -€52,091
down €52,091 (-20.7%), from €251,091 to €199,000
- Other debts +€36,472
up €36,472 (+79.3%), from €45,977 to €82,449
- Trade debts +€13,892
up €13,892 (+84.4%), from €16,459 to €30,352
- Current portion of long-term debt -€12,358
down €12,358 (-19.6%), from €62,926 to €50,568
- Reserves +€9,722
up €9,722 (+7.2%), from €134,470 to €144,192
of which Distributable reserves: +€9,722
- Gross operating margin -€54,099
down €54,099 (-25.8%), from €209,911 to €155,812
- Taxes -€40,147
down €40,147 (-88.8%), from €45,185 to €5,038
- Financial charges +€32,605
up €32,605 (+58.4%), from €55,853 to €88,457
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 | €907,448 | €902,969 | -€4,479 | -0.5% |
| Fixed assets | 21/28 | €760,663 | €729,873 | -€30,790 | -4.0% |
| Tangible fixed assets | 22/27 | €760,663 | €729,873 | -€30,790 | -4.0% |
| Land and buildings | 22 | €655,698 | €630,795 | -€24,903 | -3.8% |
| Plant, machinery and equipment | 23 | €27,634 | €27,625 | -€10 | 0.0% |
| Furniture and vehicles | 24 | €49,200 | €33,165 | -€16,035 | -32.6% |
| Other tangible fixed assets | 26 | €28,131 | €38,289 | +€10,158 | +36.1% |
| Current assets | 29/58 | €146,785 | €173,096 | +€26,311 | +17.9% |
| Amounts receivable within one year | 40/41 | €89,229 | €27,918 | -€61,311 | -68.7% |
| Trade receivables | 40 | €70,541 | €0 | -€70,541 | -100.0% |
| Other amounts receivable | 41 | €18,687 | €27,918 | +€9,230 | +49.4% |
| Current investments | 50/53 | €2,505 | €2,505 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €54,875 | €141,683 | +€86,808 | +158.2% |
| Deferred charges and accrued income | 490/1 | €177 | €991 | +€814 | +461.2% |
| Total equity and liabilities | 10/49 | €907,448 | €902,969 | -€4,479 | -0.5% |
| Equity | 10/15 | €501,118 | €510,840 | +€9,722 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €134,470 | €144,192 | +€9,722 | +7.2% |
| 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 | €132,610 | €142,332 | +€9,722 | +7.3% |
| Profit (loss) carried forward | 14 | €348,048 | €348,048 | = | 0.0% |
| Amounts payable | 17/49 | €406,330 | €392,129 | -€14,201 | -3.5% |
| Amounts payable after more than one year | 17 | €251,091 | €199,000 | -€52,091 | -20.7% |
| Financial debts | 170/4 | €251,091 | €199,000 | -€52,091 | -20.7% |
| Amounts payable within one year | 42/48 | €155,239 | €193,129 | +€37,890 | +24.4% |
| Current portion of amounts payable after more than one year | 42 | €62,926 | €50,568 | -€12,358 | -19.6% |
| Trade debts | 44 | €16,459 | €30,352 | +€13,892 | +84.4% |
| Suppliers | 440/4 | €16,459 | €30,352 | +€13,892 | +84.4% |
| Taxes, remuneration and social security | 45 | €29,877 | €29,761 | -€116 | -0.4% |
| Taxes | 450/3 | €29,877 | €29,761 | -€116 | -0.4% |
| Other amounts payable | 47/48 | €45,977 | €82,449 | +€36,472 | +79.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,235 | €46,159 | -€1,075 | -2.3% |
| Other operating charges | 640/8 | €8,175 | €6,689 | -€1,487 | -18.2% |
| Gross operating margin | 9900 | €209,911 | €155,812 | -€54,099 | -25.8% |
| Operating profit (loss) | 9901 | €154,501 | €102,964 | -€51,537 | -33.4% |
| Financial income | 75/76B | €78 | €254 | +€176 | +227.2% |
| Recurring financial income | 75 | €78 | €254 | +€176 | +227.2% |
| Financial charges | 65/66B | €55,853 | €88,457 | +€32,605 | +58.4% |
| Recurring financial charges | 65 | €55,853 | €88,457 | +€32,605 | +58.4% |
| Profit (loss) for the period before taxes | 9903 | €98,726 | €14,760 | -€83,965 | -85.0% |
| Income taxes | 67/77 | €45,185 | €5,038 | -€40,147 | -88.8% |
| Profit (loss) for the period | 9904 | €53,541 | €9,722 | -€43,819 | -81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €53,541 | €9,722 | -€43,819 | -81.8% |
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 29 September 2026 via checked.be.