DIAFA: 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.
DIAFA
Largest movements
- Cash -€69,881
down €69,881 (-50.2%), from €139,311 to €69,430
mainly Trade debts (-€111,823) and Receivables within one year (-€13,196)
- Tangible fixed assets -€57,634
down €57,634 (-63.3%), from €91,023 to €33,389
of which Furniture and vehicles: -€38,856
- Receivables within one year +€13,196
up €13,196 (+27.1%), from €48,629 to €61,825
of which Other amounts receivable: +€7,273
- Trade debts -€111,823
down €111,823 (-97.4%), from €114,866 to €3,043
- Profit (loss) carried forward +€17,230
up €17,230 (+32.5%), from €52,967 to €70,198
- Short-term financial debts -€10,469
down €10,469 (-45.7%), from €22,898 to €12,429
- Debts after one year -€5,706
no longer reported in 2025 (was €5,706)
- Tax, wage and social debts -€3,869
down €3,869 (-32.0%), from €12,083 to €8,214
of which Taxes: -€5,145
- Staff costs +€65,800
up €65,800 (+23.3%), from €282,486 to €348,285
- Gross operating margin +€54,476
up €54,476 (+14.1%), from €387,109 to €441,585
- Depreciation +€14,339
up €14,339 (+33.1%), from €43,295 to €57,634
- Taxes -€7,865
down €7,865 (-90.4%), from €8,705 to €840
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 | €298,971 | €184,335 | -€114,636 | -38.3% |
| Fixed assets | 21/28 | €91,023 | €33,389 | -€57,634 | -63.3% |
| Tangible fixed assets | 22/27 | €91,023 | €33,389 | -€57,634 | -63.3% |
| Plant, machinery and equipment | 23 | €48,549 | €29,772 | -€18,777 | -38.7% |
| Furniture and vehicles | 24 | €42,474 | €3,618 | -€38,856 | -91.5% |
| Current assets | 29/58 | €207,948 | €150,946 | -€57,003 | -27.4% |
| Stocks and contracts in progress | 3 | €5,265 | €7,855 | +€2,589 | +49.2% |
| Stocks | 30/36 | €5,265 | €7,855 | +€2,589 | +49.2% |
| Amounts receivable within one year | 40/41 | €48,629 | €61,825 | +€13,196 | +27.1% |
| Trade receivables | 40 | €22,473 | €28,397 | +€5,923 | +26.4% |
| Other amounts receivable | 41 | €26,156 | €33,429 | +€7,273 | +27.8% |
| Cash at bank and in hand | 54/58 | €139,311 | €69,430 | -€69,881 | -50.2% |
| Deferred charges and accrued income | 490/1 | €14,743 | €11,835 | -€2,908 | -19.7% |
| Total equity and liabilities | 10/49 | €298,971 | €184,335 | -€114,636 | -38.3% |
| Equity | 10/15 | €143,419 | €160,649 | +€17,230 | +12.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €71,859 | €71,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,967 | €70,198 | +€17,230 | +32.5% |
| Amounts payable | 17/49 | €155,553 | €23,686 | -€131,867 | -84.8% |
| Amounts payable after more than one year | 17 | €5,706 | - | -€5,706 | |
| Financial debts | 170/4 | €5,706 | - | -€5,706 | |
| Amounts payable within one year | 42/48 | €149,847 | €23,686 | -€126,161 | -84.2% |
| Financial debts | 43 | €22,898 | €12,429 | -€10,469 | -45.7% |
| Credit institutions | 430/8 | €22,898 | €12,429 | -€10,469 | -45.7% |
| Trade debts | 44 | €114,866 | €3,043 | -€111,823 | -97.4% |
| Suppliers | 440/4 | €114,866 | €3,043 | -€111,823 | -97.4% |
| Taxes, remuneration and social security | 45 | €12,083 | €8,214 | -€3,869 | -32.0% |
| Taxes | 450/3 | €7,482 | €2,336 | -€5,145 | -68.8% |
| Remuneration and social security | 454/9 | €4,601 | €5,877 | +€1,276 | +27.7% |
| Remuneration, social security and pensions | 62 | €282,486 | €348,285 | +€65,800 | +23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,295 | €57,634 | +€14,339 | +33.1% |
| Other operating charges | 640/8 | €16,822 | €15,562 | -€1,260 | -7.5% |
| Gross operating margin | 9900 | €387,109 | €441,585 | +€54,476 | +14.1% |
| Operating profit (loss) | 9901 | €44,507 | €20,104 | -€24,403 | -54.8% |
| Financial charges | 65/66B | €982 | €2,033 | +€1,051 | +107.0% |
| Recurring financial charges | 65 | €982 | €2,033 | +€1,051 | +107.0% |
| Profit (loss) for the period before taxes | 9903 | €43,524 | €18,070 | -€25,454 | -58.5% |
| Income taxes | 67/77 | €8,705 | €840 | -€7,865 | -90.4% |
| Profit (loss) for the period | 9904 | €34,820 | €17,230 | -€17,589 | -50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,820 | €17,230 | -€17,589 | -50.5% |
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 8 October 2026 via checked.be.