DIACLANE: 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.
DIACLANE
Largest movements
- Receivables within one year -€46,288
down €46,288 (-17.7%), from €261,828 to €215,540
- Current investments +€36,400
new in 2025: €36,400
- Cash -€22,377
down €22,377 (-79.7%), from €28,060 to €5,683
mainly Contributions, distributions and other (-€276,141) and Current investments (-€36,400)
- Tangible fixed assets +€10,472
up €10,472 (+404%), from €2,589 to €13,061
- Profit (loss) carried forward -€133,980
down €133,980 (-100%), from €133,980 to €0
- Other debts +€122,858
new in 2025: €122,858
- Reserves -€23,775
down €23,775 (-17.6%), from €135,464 to €111,690
- Tax, wage and social debts +€15,974
up €15,974 (+252%), from €6,330 to €22,303
- Financial charges +€40,749
up €40,749 (+2,566%), from €1,588 to €42,337
- Gross operating margin +€18,755
up €18,755 (+11.5%), from €162,859 to €181,613
- Taxes -€5,685
down €5,685 (-14.9%), from €38,153 to €32,468
- Financial income +€2,366
up €2,366 (+17.9%), from €13,230 to €15,596
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.
Derived cash bridge
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 | €292,540 | €270,747 | -€21,793 | -7.4% |
| Fixed assets | 21/28 | €2,589 | €13,061 | +€10,472 | +404% |
| Tangible fixed assets | 22/27 | €2,589 | €13,061 | +€10,472 | +404% |
| Furniture and vehicles | 24 | €2,589 | €13,061 | +€10,472 | +404% |
| Current assets | 29/58 | €289,951 | €257,686 | -€32,265 | -11.1% |
| Amounts receivable within one year | 40/41 | €261,828 | €215,540 | -€46,288 | -17.7% |
| Other amounts receivable | 41 | €261,828 | €215,540 | -€46,288 | -17.7% |
| Current investments | 50/53 | - | €36,400 | +€36,400 | |
| Cash at bank and in hand | 54/58 | €28,060 | €5,683 | -€22,377 | -79.7% |
| Deferred charges and accrued income | 490/1 | €63 | €64 | +€0 | +0.6% |
| Total equity and liabilities | 10/49 | €292,540 | €270,747 | -€21,793 | -7.4% |
| Equity | 10/15 | €272,444 | €114,690 | -€157,755 | -57.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €135,464 | €111,690 | -€23,775 | -17.6% |
| Distributable reserves | 133 | €135,464 | €111,690 | -€23,775 | -17.6% |
| Profit (loss) carried forward | 14 | €133,980 | €0 | -€133,980 | -100% |
| Amounts payable | 17/49 | €20,096 | €156,057 | +€135,961 | +677% |
| Amounts payable after more than one year | 17 | €375 | €0 | -€375 | -100% |
| Financial debts | 170/4 | €375 | €0 | -€375 | -100% |
| Amounts payable within one year | 42/48 | €19,721 | €156,057 | +€136,336 | +691% |
| Current portion of amounts payable after more than one year | 42 | €1,444 | €375 | -€1,070 | -74.1% |
| Financial debts | 43 | €10,205 | €10,112 | -€93 | -0.9% |
| Credit institutions | 430/8 | €10,205 | €10,112 | -€93 | -0.9% |
| Trade debts | 44 | €1,742 | €410 | -€1,332 | -76.5% |
| Suppliers | 440/4 | €1,742 | €410 | -€1,332 | -76.5% |
| Taxes, remuneration and social security | 45 | €6,330 | €22,303 | +€15,974 | +252% |
| Taxes | 450/3 | €6,330 | €22,303 | +€15,974 | +252% |
| Other amounts payable | 47/48 | - | €122,858 | +€122,858 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,916 | €3,393 | +€1,477 | +77.1% |
| Other operating charges | 640/8 | €451 | €624 | +€173 | +38.3% |
| Gross operating margin | 9900 | €162,859 | €181,613 | +€18,755 | +11.5% |
| Operating profit (loss) | 9901 | €160,491 | €177,596 | +€17,104 | +10.7% |
| Financial income | 75/76B | €13,230 | €15,596 | +€2,366 | +17.9% |
| Recurring financial income | 75 | €13,230 | €15,596 | +€2,366 | +17.9% |
| Financial charges | 65/66B | €1,588 | €42,337 | +€40,749 | +2,566% |
| Recurring financial charges | 65 | €1,588 | €42,337 | +€40,749 | +2,566% |
| Profit (loss) for the period before taxes | 9903 | €172,133 | €150,855 | -€21,279 | -12.4% |
| Income taxes | 67/77 | €38,153 | €32,468 | -€5,685 | -14.9% |
| Profit (loss) for the period | 9904 | €133,980 | €118,386 | -€15,594 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €133,980 | €118,386 | -€15,594 | -11.6% |
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 19 October 2026 via checked.be.