Diacon: 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.
Diacon
Largest movements
- Stocks and contracts +€234,337
up €234,337 (+86.3%), from €271,529 to €505,865
- Cash -€230,398
down €230,398 (-97.8%), from €235,503 to €5,105
mainly Stocks and contracts (-€234,337) and Contributions, distributions and other (-€200,856)
- Tangible fixed assets -€7,651
down €7,651 (-32.3%), from €23,691 to €16,040
of which Furniture and vehicles: -€7,651
- Profit (loss) carried forward -€136,007
down €136,007 (-99.7%), from €136,450 to €443
- Other debts +€102,445
up €102,445 (+58.2%), from €176,067 to €278,512
- Advances received +€56,229
up €56,229 (+47.8%), from €117,746 to €173,975
- Tax, wage and social debts -€23,782
down €23,782 (-59.0%), from €40,309 to €16,527
- Accrued charges and deferred income -€8,655
down €8,655 (-82.3%), from €10,518 to €1,863
- Gross operating margin +€33,123
up €33,123 (+43.4%), from €76,273 to €109,396
- Taxes +€8,747
up €8,747 (+60.4%), from €14,490 to €23,236
- Financial charges +€6,745
up €6,745 (+257%), from €2,620 to €9,365
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 | €541,741 | €540,566 | -€1,175 | -0.2% |
| Fixed assets | 21/28 | €23,691 | €16,040 | -€7,651 | -32.3% |
| Tangible fixed assets | 22/27 | €23,691 | €16,040 | -€7,651 | -32.3% |
| Furniture and vehicles | 24 | €21,591 | €13,940 | -€7,651 | -35.4% |
| Other tangible fixed assets | 26 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €518,050 | €524,527 | +€6,476 | +1.3% |
| Stocks and contracts in progress | 3 | €271,529 | €505,865 | +€234,337 | +86.3% |
| Stocks | 30/36 | €271,529 | €505,865 | +€234,337 | +86.3% |
| Amounts receivable within one year | 40/41 | €11,019 | €13,556 | +€2,537 | +23.0% |
| Trade receivables | 40 | €11,011 | €11,516 | +€505 | +4.6% |
| Other amounts receivable | 41 | €8 | €2,040 | +€2,032 | +26,154% |
| Cash at bank and in hand | 54/58 | €235,503 | €5,105 | -€230,398 | -97.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €541,741 | €540,566 | -€1,175 | -0.2% |
| Equity | 10/15 | €186,450 | €50,443 | -€136,007 | -72.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,450 | €443 | -€136,007 | -99.7% |
| Amounts payable | 17/49 | €355,292 | €490,124 | +€134,832 | +37.9% |
| Amounts payable within one year | 42/48 | €344,774 | €488,261 | +€143,487 | +41.6% |
| Trade debts | 44 | €10,652 | €19,247 | +€8,595 | +80.7% |
| Suppliers | 440/4 | €10,652 | €19,247 | +€8,595 | +80.7% |
| Advances received on contracts in progress | 46 | €117,746 | €173,975 | +€56,229 | +47.8% |
| Taxes, remuneration and social security | 45 | €40,309 | €16,527 | -€23,782 | -59.0% |
| Taxes | 450/3 | €40,309 | €16,527 | -€23,782 | -59.0% |
| Other amounts payable | 47/48 | €176,067 | €278,512 | +€102,445 | +58.2% |
| Accrued charges and deferred income | 492/3 | €10,518 | €1,863 | -€8,655 | -82.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,786 | €8,762 | -€1,024 | -10.5% |
| Other operating charges | 640/8 | €1,115 | €1,569 | +€454 | +40.7% |
| Non-recurring operating charges | 66A | €1,775 | €1,622 | -€153 | -8.6% |
| Gross operating margin | 9900 | €76,273 | €109,396 | +€33,123 | +43.4% |
| Operating profit (loss) | 9901 | €63,598 | €97,443 | +€33,845 | +53.2% |
| Financial income | 75/76B | €12 | €7 | -€5 | -41.7% |
| Recurring financial income | 75 | €12 | €7 | -€5 | -41.7% |
| Financial charges | 65/66B | €2,620 | €9,365 | +€6,745 | +257% |
| Recurring financial charges | 65 | €2,620 | €9,365 | +€6,745 | +257% |
| Profit (loss) for the period before taxes | 9903 | €60,989 | €88,085 | +€27,096 | +44.4% |
| Income taxes | 67/77 | €14,490 | €23,236 | +€8,747 | +60.4% |
| Profit (loss) for the period | 9904 | €46,500 | €64,849 | +€18,349 | +39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,500 | €64,849 | +€18,349 | +39.5% |
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 17 October 2026 via checked.be.