DIACONSULT: 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.
DIACONSULT
Largest movements
- Cash +€78,248
up €78,248 (+22.3%), from €350,751 to €428,999
mainly Net result for the year (+€116,042) and Depreciation (+€29,746)
- Stocks and contracts +€41,020
up €41,020 (+17.2%), from €238,652 to €279,672
- Tangible fixed assets -€28,690
down €28,690 (-40.8%), from €70,276 to €41,586
of which Furniture and vehicles: -€16,162
- Receivables within one year -€25,065
down €25,065 (-15.4%), from €162,424 to €137,359
of which Other amounts receivable: -€24,794
- Trade debts +€29,528
up €29,528 (+68.3%), from €43,225 to €72,753
- Reserves +€29,439
up €29,439 (+4.0%), from €731,319 to €760,758
of which Distributable reserves: +€29,439
- Gross operating margin -€46,270
down €46,270 (-17.5%), from €263,894 to €217,624
- Other operating charges -€33,102
down €33,102 (-92.8%), from €35,680 to €2,578
- Taxes -€12,067
down €12,067 (-26.4%), from €45,638 to €33,570
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 | €827,306 | €892,083 | +€64,777 | +7.8% |
| Fixed assets | 21/28 | €70,276 | €41,586 | -€28,690 | -40.8% |
| Tangible fixed assets | 22/27 | €70,276 | €41,586 | -€28,690 | -40.8% |
| Plant, machinery and equipment | 23 | €33,777 | €22,352 | -€11,425 | -33.8% |
| Furniture and vehicles | 24 | €27,551 | €11,389 | -€16,162 | -58.7% |
| Other tangible fixed assets | 26 | €8,948 | €7,845 | -€1,103 | -12.3% |
| Current assets | 29/58 | €757,029 | €850,496 | +€93,467 | +12.3% |
| Stocks and contracts in progress | 3 | €238,652 | €279,672 | +€41,020 | +17.2% |
| Stocks | 30/36 | €238,652 | €279,672 | +€41,020 | +17.2% |
| Amounts receivable within one year | 40/41 | €162,424 | €137,359 | -€25,065 | -15.4% |
| Trade receivables | 40 | €77,643 | €77,372 | -€271 | -0.3% |
| Other amounts receivable | 41 | €84,781 | €59,987 | -€24,794 | -29.2% |
| Cash at bank and in hand | 54/58 | €350,751 | €428,999 | +€78,248 | +22.3% |
| Deferred charges and accrued income | 490/1 | €5,202 | €4,465 | -€737 | -14.2% |
| Total equity and liabilities | 10/49 | €827,306 | €892,083 | +€64,777 | +7.8% |
| Equity | 10/15 | €743,719 | €773,158 | +€29,439 | +4.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €731,319 | €760,758 | +€29,439 | +4.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €729,459 | €758,898 | +€29,439 | +4.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Amounts payable | 17/49 | €83,587 | €118,925 | +€35,338 | +42.3% |
| Amounts payable within one year | 42/48 | €81,587 | €116,925 | +€35,338 | +43.3% |
| Trade debts | 44 | €43,225 | €72,753 | +€29,528 | +68.3% |
| Suppliers | 440/4 | €43,225 | €72,753 | +€29,528 | +68.3% |
| Taxes, remuneration and social security | 45 | €26,281 | €26,794 | +€513 | +2.0% |
| Taxes | 450/3 | €19,544 | €20,391 | +€848 | +4.3% |
| Remuneration and social security | 454/9 | €6,737 | €6,402 | -€334 | -5.0% |
| Other amounts payable | 47/48 | €12,081 | €17,378 | +€5,297 | +43.8% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €37,231 | €36,791 | -€440 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,802 | €29,746 | -€2,056 | -6.5% |
| Other operating charges | 640/8 | €35,680 | €2,578 | -€33,102 | -92.8% |
| Gross operating margin | 9900 | €263,894 | €217,624 | -€46,270 | -17.5% |
| Operating profit (loss) | 9901 | €159,181 | €148,509 | -€10,673 | -6.7% |
| Financial income | 75/76B | €2,146 | €1,955 | -€191 | -8.9% |
| Recurring financial income | 75 | €2,146 | €1,955 | -€191 | -8.9% |
| Financial charges | 65/66B | €1,564 | €852 | -€712 | -45.5% |
| Recurring financial charges | 65 | €1,564 | €852 | -€712 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €159,764 | €149,612 | -€10,152 | -6.4% |
| Income taxes | 67/77 | €45,638 | €33,570 | -€12,067 | -26.4% |
| Profit (loss) for the period | 9904 | €114,126 | €116,042 | +€1,916 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €114,126 | €116,042 | +€1,916 | +1.7% |
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 11 October 2026 via checked.be.