DIAC BELGIË: what changed
DIAC BELGIË
Largest movements
- Receivables within one year +€66,240
up €66,240 (+1,094%), from €6,053 to €72,293
of which Trade receivables: +€65,174
- Cash -€62,627
down €62,627 (-70.3%), from €89,044 to €26,418
mainly Receivables within one year (-€66,240) and Stocks and contracts (-€26,500)
- Stocks and contracts +€26,500
up €26,500 (+39.6%), from €67,000 to €93,500
- Reserves +€29,226
up €29,226 (+25.0%), from €116,714 to €145,940
of which Distributable reserves: +€27,366
- Tax, wage and social debts +€7,215
up €7,215 (+112%), from €6,438 to €13,654
- Trade debts -€4,909
no longer reported in 2025 (was €4,909)
- Gross operating margin -€21,936
down €21,936 (-32.9%), from €66,754 to €44,818
- Taxes -€7,535
down €7,535 (-33.1%), from €22,773 to €15,238
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,436 | €193,270 | +€30,834 | +19.0% |
| Fixed assets | 21/28 | €338 | €1,059 | +€721 | +213% |
| Tangible fixed assets | 22/27 | €338 | €1,059 | +€721 | +213% |
| Plant, machinery and equipment | 23 | €338 | €232 | -€106 | -31.3% |
| Furniture and vehicles | 24 | - | €827 | +€827 | |
| Current assets | 29/58 | €162,098 | €192,211 | +€30,113 | +18.6% |
| Stocks and contracts in progress | 3 | €67,000 | €93,500 | +€26,500 | +39.6% |
| Stocks | 30/36 | €67,000 | €93,500 | +€26,500 | +39.6% |
| Amounts receivable within one year | 40/41 | €6,053 | €72,293 | +€66,240 | +1,094% |
| Trade receivables | 40 | €5,445 | €70,619 | +€65,174 | +1,197% |
| Other amounts receivable | 41 | €608 | €1,674 | +€1,066 | +175% |
| Cash at bank and in hand | 54/58 | €89,044 | €26,418 | -€62,627 | -70.3% |
| Total equity and liabilities | 10/49 | €162,436 | €193,270 | +€30,834 | +19.0% |
| Equity | 10/15 | €142,943 | €172,169 | +€29,226 | +20.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €116,714 | €145,940 | +€29,226 | +25.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €116,714 | €144,080 | +€27,366 | +23.4% |
| Profit (loss) carried forward | 14 | €20,029 | €20,029 | = | 0.0% |
| Amounts payable | 17/49 | €19,493 | €21,101 | +€1,608 | +8.2% |
| Amounts payable within one year | 42/48 | €19,493 | €21,101 | +€1,608 | +8.2% |
| Trade debts | 44 | €4,909 | - | -€4,909 | |
| Suppliers | 440/4 | €4,909 | - | -€4,909 | |
| Taxes, remuneration and social security | 45 | €6,438 | €13,654 | +€7,215 | +112% |
| Taxes | 450/3 | €6,438 | €13,654 | +€7,215 | +112% |
| Other amounts payable | 47/48 | €8,146 | €7,447 | -€699 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106 | €108 | +€2 | +2.1% |
| Other operating charges | 640/8 | €199 | €137 | -€62 | -31.2% |
| Gross operating margin | 9900 | €66,754 | €44,818 | -€21,936 | -32.9% |
| Operating profit (loss) | 9901 | €66,449 | €44,573 | -€21,876 | -32.9% |
| Financial charges | 65/66B | €85 | €109 | +€25 | +29.2% |
| Recurring financial charges | 65 | €85 | €109 | +€25 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | €66,364 | €44,463 | -€21,901 | -33.0% |
| Income taxes | 67/77 | €22,773 | €15,238 | -€7,535 | -33.1% |
| Profit (loss) for the period | 9904 | €43,592 | €29,226 | -€14,366 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,592 | €29,226 | -€14,366 | -33.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.