DIAFISC: 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.
DIAFISC
Largest movements
- Tangible fixed assets +€196,944
up €196,944 (+2377.3%), from €8,284 to €205,228
of which Assets under construction and advance payments: +€196,190
- Receivables within one year +€144,726
up €144,726 (+288.7%), from €50,135 to €194,860
of which Other amounts receivable: +€158,876
- Cash -€73,783
down €73,783 (-23.2%), from €317,751 to €243,968
mainly Investment in fixed assets (net) (-€210,984) and Receivables within one year (-€144,726)
- Debts after one year +€194,379
new in 2025: €194,379
- Profit (loss) carried forward +€127,463
new in 2025: €127,463
- Tax, wage and social debts -€40,856
down €40,856 (-42.6%), from €95,929 to €55,073
of which Taxes: -€40,883
- Other debts -€17,245
no longer reported in 2025 (was €17,245)
- Current portion of long-term debt +€13,551
up €13,551 (+362.3%), from €3,740 to €17,291
- Gross operating margin +€27,224
up €27,224 (+13.2%), from €205,491 to €232,715
- Depreciation +€6,169
up €6,169 (+76.2%), from €8,099 to €14,268
- Financial charges +€4,801
up €4,801 (+331.5%), from €1,448 to €6,249
- Write-downs +€4,524
new in 2025: €4,524
- Taxes -€2,539
down €2,539 (-7.3%), from €34,646 to €32,107
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 | €380,028 | €654,178 | +€274,150 | +72.1% |
| Fixed assets | 21/28 | €9,033 | €205,748 | +€196,716 | +2177.8% |
| Intangible fixed assets | 21 | €749 | €521 | -€228 | -30.5% |
| Tangible fixed assets | 22/27 | €8,284 | €205,228 | +€196,944 | +2377.3% |
| Plant, machinery and equipment | 23 | €181 | €885 | +€704 | +388.9% |
| Furniture and vehicles | 24 | €4,339 | - | -€4,339 | |
| Other tangible fixed assets | 26 | €3,764 | €8,152 | +€4,388 | +116.6% |
| Assets under construction and advance payments | 27 | - | €196,190 | +€196,190 | |
| Current assets | 29/58 | €370,996 | €448,430 | +€77,434 | +20.9% |
| Amounts receivable within one year | 40/41 | €50,135 | €194,860 | +€144,726 | +288.7% |
| Trade receivables | 40 | €50,135 | €35,984 | -€14,151 | -28.2% |
| Other amounts receivable | 41 | - | €158,876 | +€158,876 | |
| Current investments | 50/53 | €490 | €1,090 | +€600 | +122.6% |
| Cash at bank and in hand | 54/58 | €317,751 | €243,968 | -€73,783 | -23.2% |
| Deferred charges and accrued income | 490/1 | €2,620 | €8,512 | +€5,892 | +224.9% |
| Total equity and liabilities | 10/49 | €380,028 | €654,178 | +€274,150 | +72.1% |
| Equity | 10/15 | €252,452 | €379,914 | +€127,463 | +50.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €252,352 | €252,352 | = | 0.0% |
| Distributable reserves | 133 | €252,352 | €252,352 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €127,463 | +€127,463 | |
| Amounts payable | 17/49 | €127,577 | €274,264 | +€146,687 | +115.0% |
| Amounts payable after more than one year | 17 | - | €194,379 | +€194,379 | |
| Financial debts | 170/4 | - | €194,379 | +€194,379 | |
| Amounts payable within one year | 42/48 | €127,577 | €79,490 | -€48,087 | -37.7% |
| Current portion of amounts payable after more than one year | 42 | €3,740 | €17,291 | +€13,551 | +362.3% |
| Trade debts | 44 | €10,663 | €7,126 | -€3,537 | -33.2% |
| Suppliers | 440/4 | €10,663 | €7,126 | -€3,537 | -33.2% |
| Taxes, remuneration and social security | 45 | €95,929 | €55,073 | -€40,856 | -42.6% |
| Taxes | 450/3 | €84,910 | €44,027 | -€40,883 | -48.1% |
| Remuneration and social security | 454/9 | €11,020 | €11,046 | +€27 | +0.2% |
| Other amounts payable | 47/48 | €17,245 | - | -€17,245 | |
| Accrued charges and deferred income | 492/3 | - | €395 | +€395 | |
| Remuneration, social security and pensions | 62 | €49,193 | €48,626 | -€567 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,099 | €14,268 | +€6,169 | +76.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,524 | +€4,524 | |
| Other operating charges | 640/8 | €356 | €365 | +€8 | +2.4% |
| Gross operating margin | 9900 | €205,491 | €232,715 | +€27,224 | +13.2% |
| Operating profit (loss) | 9901 | €147,843 | €164,932 | +€17,090 | +11.6% |
| Financial income | 75/76B | €2,529 | €886 | -€1,643 | -65.0% |
| Recurring financial income | 75 | €2,529 | €886 | -€1,643 | -65.0% |
| Financial charges | 65/66B | €1,448 | €6,249 | +€4,801 | +331.5% |
| Recurring financial charges | 65 | €1,448 | €6,249 | +€4,801 | +331.5% |
| Profit (loss) for the period before taxes | 9903 | €148,924 | €159,570 | +€10,646 | +7.1% |
| Income taxes | 67/77 | €34,646 | €32,107 | -€2,539 | -7.3% |
| Profit (loss) for the period | 9904 | €114,278 | €127,463 | +€13,185 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €114,278 | €127,463 | +€13,185 | +11.5% |
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 11 October 2026 via checked.be.