Diacem: 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.
Diacem
Largest movements
- Stocks and contracts +€37,226
up €37,226 (+174.3%), from €21,354 to €58,580
- Cash -€5,900
down €5,900 (-32.5%), from €18,151 to €12,251
mainly Stocks and contracts (-€37,226) and Tax, wage and social debts (-€1,117)
- Receivables within one year -€864
down €864 (-63.0%), from €1,371 to €508
of which Trade receivables: -€466
- Profit (loss) carried forward +€31,148
up €31,148 (+17.7%), from -€175,608 to -€144,460
- Tax, wage and social debts -€1,117
down €1,117 (-36.3%), from €3,078 to €1,962
of which Taxes: -€1,117
- Trade debts +€978
up €978 (+69.7%), from €1,403 to €2,381
- Other debts -€760
down €760 (-8.0%), from €9,486 to €8,727
- Gross operating margin -€20,087
down €20,087 (-31.1%), from €64,664 to €44,577
- Financial charges +€4,548
up €4,548 (+220.9%), from €2,059 to €6,607
- Financial income +€3,949
up €3,949 (+436.5%), from €905 to €4,853
- Write-downs -€1,192
down €1,192 (-100.0%), from €1,192 to €0
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 | €41,089 | €71,339 | +€30,250 | +73.6% |
| Current assets | 29/58 | €41,089 | €71,339 | +€30,250 | +73.6% |
| Stocks and contracts in progress | 3 | €21,354 | €58,580 | +€37,226 | +174.3% |
| Stocks | 30/36 | €21,354 | €58,580 | +€37,226 | +174.3% |
| Amounts receivable within one year | 40/41 | €1,371 | €508 | -€864 | -63.0% |
| Trade receivables | 40 | €466 | €0 | -€466 | -100.0% |
| Other amounts receivable | 41 | €905 | €508 | -€397 | -43.9% |
| Cash at bank and in hand | 54/58 | €18,151 | €12,251 | -€5,900 | -32.5% |
| Deferred charges and accrued income | 490/1 | €213 | €0 | -€213 | -100.0% |
| Total equity and liabilities | 10/49 | €41,089 | €71,339 | +€30,250 | +73.6% |
| Equity | 10/15 | €27,121 | €58,270 | +€31,148 | +114.8% |
| Contributions | 10/11 | €122,000 | €122,000 | = | 0.0% |
| Capital | 10 | €122,000 | €122,000 | = | 0.0% |
| Issued capital | 100 | €122,000 | €122,000 | = | 0.0% |
| Reserves | 13 | €80,729 | €80,729 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €74,529 | €74,529 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€175,608 | -€144,460 | +€31,148 | +17.7% |
| Amounts payable | 17/49 | €13,968 | €13,069 | -€899 | -6.4% |
| Amounts payable within one year | 42/48 | €13,968 | €13,069 | -€899 | -6.4% |
| Trade debts | 44 | €1,403 | €2,381 | +€978 | +69.7% |
| Suppliers | 440/4 | €1,403 | €2,381 | +€978 | +69.7% |
| Taxes, remuneration and social security | 45 | €3,078 | €1,962 | -€1,117 | -36.3% |
| Taxes | 450/3 | €3,078 | €1,962 | -€1,117 | -36.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €9,486 | €8,727 | -€760 | -8.0% |
| Remuneration, social security and pensions | 62 | €383 | €337 | -€45 | -11.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,192 | €0 | -€1,192 | -100.0% |
| Other operating charges | 640/8 | €1,040 | €1,377 | +€337 | +32.4% |
| Gross operating margin | 9900 | €64,664 | €44,577 | -€20,087 | -31.1% |
| Operating profit (loss) | 9901 | €62,049 | €42,863 | -€19,186 | -30.9% |
| Financial income | 75/76B | €905 | €4,853 | +€3,949 | +436.5% |
| Recurring financial income | 75 | €905 | €4,853 | +€3,949 | +436.5% |
| Financial charges | 65/66B | €2,059 | €6,607 | +€4,548 | +220.9% |
| Recurring financial charges | 65 | €2,059 | €6,607 | +€4,548 | +220.9% |
| Profit (loss) for the period before taxes | 9903 | €60,895 | €41,110 | -€19,785 | -32.5% |
| Income taxes | 67/77 | €9,750 | €9,961 | +€211 | +2.2% |
| Profit (loss) for the period | 9904 | €51,145 | €31,148 | -€19,996 | -39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €51,145 | €31,148 | -€19,996 | -39.1% |
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 7 October 2026 via checked.be.