DIACRIS: 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.
DIACRIS
Largest movements
- Receivables within one year +€18,184
up €18,184 (+155%), from €11,716 to €29,900
of which Other amounts receivable: +€11,369
- Tangible fixed assets -€643
down €643 (-35.2%), from €1,826 to €1,183
of which Plant, machinery and equipment: -€374
- Profit (loss) carried forward +€12,293
up €12,293 (+108%), from €11,377 to €23,670
- Trade debts +€4,900
up €4,900 (+117%), from €4,193 to €9,093
- Other operating charges -€1,531
down €1,531 (-74.7%), from €2,051 to €520
- Gross operating margin +€660
up €660 (+4.7%), from €13,925 to €14,586
- Depreciation +€361
up €361 (+128%), from €282 to €643
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 | €17,570 | €34,900 | +€17,330 | +98.6% |
| Fixed assets | 21/28 | €2,326 | €1,683 | -€643 | -27.6% |
| Tangible fixed assets | 22/27 | €1,826 | €1,183 | -€643 | -35.2% |
| Plant, machinery and equipment | 23 | €1,110 | €735 | -€374 | -33.7% |
| Furniture and vehicles | 24 | €716 | €448 | -€268 | -37.5% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €15,244 | €33,217 | +€17,973 | +118% |
| Amounts receivable within one year | 40/41 | €11,716 | €29,900 | +€18,184 | +155% |
| Trade receivables | 40 | €500 | €7,315 | +€6,815 | +1,363% |
| Other amounts receivable | 41 | €11,216 | €22,585 | +€11,369 | +101% |
| Cash at bank and in hand | 54/58 | €3,528 | €3,317 | -€211 | -6.0% |
| Total equity and liabilities | 10/49 | €17,570 | €34,900 | +€17,330 | +98.6% |
| Equity | 10/15 | €13,377 | €25,670 | +€12,293 | +91.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,377 | €23,670 | +€12,293 | +108% |
| Amounts payable | 17/49 | €4,193 | €9,230 | +€5,037 | +120% |
| Amounts payable within one year | 42/48 | €4,193 | €9,230 | +€5,037 | +120% |
| Trade debts | 44 | €4,193 | €9,093 | +€4,900 | +117% |
| Suppliers | 440/4 | €4,193 | €9,093 | +€4,900 | +117% |
| Taxes, remuneration and social security | 45 | - | €137 | +€137 | |
| Remuneration and social security | 454/9 | - | €137 | +€137 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €282 | €643 | +€361 | +128% |
| Other operating charges | 640/8 | €2,051 | €520 | -€1,531 | -74.7% |
| Non-recurring operating charges | 66A | €347 | - | -€347 | |
| Gross operating margin | 9900 | €13,925 | €14,586 | +€660 | +4.7% |
| Operating profit (loss) | 9901 | €11,246 | €13,423 | +€2,177 | +19.4% |
| Financial charges | 65/66B | €293 | €323 | +€30 | +10.2% |
| Recurring financial charges | 65 | €293 | €323 | +€30 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €10,953 | €13,100 | +€2,148 | +19.6% |
| Income taxes | 67/77 | €776 | €808 | +€32 | +4.1% |
| Profit (loss) for the period | 9904 | €10,177 | €12,293 | +€2,116 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,177 | €12,293 | +€2,116 | +20.8% |
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 14 October 2026 via checked.be.