DIACAR: 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.
DIACAR
Largest movements
- Current investments +€475,000
new in 2025: €475,000
- Cash -€440,323
down €440,323 (-79.5%), from €554,205 to €113,882
mainly Contributions, distributions and other (-€500,000) and Current investments (-€475,000)
- Stocks and contracts -€217,734
down €217,734 (-30.0%), from €726,144 to €508,410
- Receivables within one year +€193,597
up €193,597 (+221.5%), from €87,388 to €280,985
of which Other amounts receivable: +€106,436
- Other debts +€500,000
new in 2025: €500,000
- Reserves -€430,848
down €430,848 (-69.2%), from €622,868 to €192,020
of which Distributable reserves: -€430,848
- Advances received -€36,699
no longer reported in 2025 (was €36,699)
- Trade debts -€17,689
down €17,689 (-2.5%), from €694,320 to €676,631
- Gross operating margin -€153,344
down €153,344 (-30.3%), from €506,563 to €353,219
- Taxes -€35,029
down €35,029 (-57.3%), from €61,177 to €26,148
- Staff costs -€19,689
down €19,689 (-9.2%), from €213,441 to €193,752
- Other operating charges +€18,708
up €18,708 (+131.4%), from €14,233 to €32,941
- Financial charges -€11,296
down €11,296 (-65.2%), from €17,326 to €6,030
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 | €1,509,140 | €1,537,821 | +€28,681 | +1.9% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €137,041 | €148,049 | +€11,008 | +8.0% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €136,906 | €147,414 | +€10,508 | +7.7% |
| Land and buildings | 22 | €120,087 | €110,207 | -€9,880 | -8.2% |
| Plant, machinery and equipment | 23 | €13,359 | €29,652 | +€16,293 | +122.0% |
| Furniture and vehicles | 24 | €3,460 | €7,554 | +€4,094 | +118.3% |
| Financial fixed assets | 28 | €135 | €635 | +€500 | +370.4% |
| Current assets | 29/58 | €1,372,099 | €1,389,773 | +€17,674 | +1.3% |
| Stocks and contracts in progress | 3 | €726,144 | €508,410 | -€217,734 | -30.0% |
| Stocks | 30/36 | €726,144 | €508,410 | -€217,734 | -30.0% |
| Amounts receivable within one year | 40/41 | €87,388 | €280,985 | +€193,597 | +221.5% |
| Trade receivables | 40 | €44,113 | €131,274 | +€87,161 | +197.6% |
| Other amounts receivable | 41 | €43,275 | €149,711 | +€106,436 | +246.0% |
| Current investments | 50/53 | - | €475,000 | +€475,000 | |
| Cash at bank and in hand | 54/58 | €554,205 | €113,882 | -€440,323 | -79.5% |
| Deferred charges and accrued income | 490/1 | €4,362 | €11,496 | +€7,134 | +163.5% |
| Total equity and liabilities | 10/49 | €1,509,140 | €1,537,821 | +€28,681 | +1.9% |
| Equity | 10/15 | €712,148 | €281,300 | -€430,848 | -60.5% |
| Contributions | 10/11 | €89,280 | €89,280 | = | 0.0% |
| Capital | 10 | €89,280 | €89,280 | = | 0.0% |
| Issued capital | 100 | €89,280 | €89,280 | = | 0.0% |
| Reserves | 13 | €622,868 | €192,020 | -€430,848 | -69.2% |
| Non-distributable reserves | 130/1 | €8,928 | €8,928 | = | 0.0% |
| Legal reserve | 130 | €8,928 | €8,928 | = | 0.0% |
| Distributable reserves | 133 | €613,940 | €183,092 | -€430,848 | -70.2% |
| Amounts payable | 17/49 | €796,992 | €1,256,521 | +€459,529 | +57.7% |
| Amounts payable within one year | 42/48 | €796,992 | €1,256,521 | +€459,529 | +57.7% |
| Trade debts | 44 | €694,320 | €676,631 | -€17,689 | -2.5% |
| Suppliers | 440/4 | €694,320 | €676,631 | -€17,689 | -2.5% |
| Advances received on contracts in progress | 46 | €36,699 | - | -€36,699 | |
| Taxes, remuneration and social security | 45 | €65,973 | €79,890 | +€13,917 | +21.1% |
| Taxes | 450/3 | €36,128 | €57,058 | +€20,930 | +57.9% |
| Remuneration and social security | 454/9 | €29,845 | €22,832 | -€7,013 | -23.5% |
| Other amounts payable | 47/48 | - | €500,000 | +€500,000 | |
| Non-recurring operating income | 76A | €3,808 | - | -€3,808 | |
| Remuneration, social security and pensions | 62 | €213,441 | €193,752 | -€19,689 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,561 | €20,778 | +€217 | +1.1% |
| Other operating charges | 640/8 | €14,233 | €32,941 | +€18,708 | +131.4% |
| Non-recurring operating charges | 66A | €400 | €4,696 | +€4,296 | +1073.9% |
| Gross operating margin | 9900 | €506,563 | €353,219 | -€153,344 | -30.3% |
| Operating profit (loss) | 9901 | €257,928 | €101,052 | -€156,876 | -60.8% |
| Financial income | 75/76B | €279 | €278 | -€1 | -0.2% |
| Recurring financial income | 75 | €279 | €278 | -€1 | -0.2% |
| Financial charges | 65/66B | €17,326 | €6,030 | -€11,296 | -65.2% |
| Recurring financial charges | 65 | €17,326 | €6,030 | -€11,296 | -65.2% |
| Profit (loss) for the period before taxes | 9903 | €240,881 | €95,300 | -€145,581 | -60.4% |
| Income taxes | 67/77 | €61,177 | €26,148 | -€35,029 | -57.3% |
| Profit (loss) for the period | 9904 | €179,704 | €69,152 | -€110,552 | -61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €179,704 | €69,152 | -€110,552 | -61.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.