DIAFIX: 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.
DIAFIX
Largest movements
- Stocks and contracts -€36,827
down €36,827 (-32.1%), from €114,817 to €77,990
- Receivables within one year -€13,438
down €13,438 (-28.2%), from €47,618 to €34,180
of which Trade receivables: -€11,498
- Tangible fixed assets -€3,506
down €3,506 (-2.5%), from €142,021 to €138,515
of which Land and buildings: -€5,460
- Trade debts -€70,687
down €70,687 (-92.8%), from €76,143 to €5,456
- Reserves +€16,887
up €16,887 (+24.3%), from €69,575 to €86,461
- Debts after one year -€11,165
down €11,165 (-9.3%), from €120,066 to €108,901
- Current portion of long-term debt +€5,361
up €5,361 (+15.3%), from €35,124 to €40,485
- Tax, wage and social debts +€5,174
up €5,174 (+59.7%), from €8,670 to €13,845
- Gross operating margin +€6,087
up €6,087 (+10.2%), from €59,468 to €65,555
- Financial charges -€3,170
down €3,170 (-18.0%), from €17,640 to €14,470
- Taxes +€2,012
up €2,012 (+29.1%), from €6,909 to €8,921
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 | €333,347 | €278,227 | -€55,119 | -16.5% |
| Fixed assets | 21/28 | €142,021 | €138,515 | -€3,506 | -2.5% |
| Tangible fixed assets | 22/27 | €142,021 | €138,515 | -€3,506 | -2.5% |
| Land and buildings | 22 | €112,010 | €106,549 | -€5,460 | -4.9% |
| Plant, machinery and equipment | 23 | €19,712 | €16,399 | -€3,313 | -16.8% |
| Furniture and vehicles | 24 | €10,300 | €15,567 | +€5,267 | +51.1% |
| Current assets | 29/58 | €191,325 | €139,712 | -€51,613 | -27.0% |
| Stocks and contracts in progress | 3 | €114,817 | €77,990 | -€36,827 | -32.1% |
| Stocks | 30/36 | €114,817 | €77,990 | -€36,827 | -32.1% |
| Amounts receivable within one year | 40/41 | €47,618 | €34,180 | -€13,438 | -28.2% |
| Trade receivables | 40 | €37,053 | €25,555 | -€11,498 | -31.0% |
| Other amounts receivable | 41 | €10,565 | €8,624 | -€1,941 | -18.4% |
| Cash at bank and in hand | 54/58 | €28,157 | €26,265 | -€1,892 | -6.7% |
| Deferred charges and accrued income | 490/1 | €733 | €1,277 | +€543 | +74.1% |
| Total equity and liabilities | 10/49 | €333,347 | €278,227 | -€55,119 | -16.5% |
| Equity | 10/15 | €89,288 | €106,174 | +€16,887 | +18.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,575 | €86,461 | +€16,887 | +24.3% |
| Distributable reserves | 133 | €69,575 | €86,461 | +€16,887 | +24.3% |
| Profit (loss) carried forward | 14 | €1,113 | €1,113 | = | 0.0% |
| Amounts payable | 17/49 | €244,059 | €172,053 | -€72,006 | -29.5% |
| Amounts payable after more than one year | 17 | €120,066 | €108,901 | -€11,165 | -9.3% |
| Financial debts | 170/4 | €120,066 | €108,901 | -€11,165 | -9.3% |
| Amounts payable within one year | 42/48 | €123,993 | €63,152 | -€60,841 | -49.1% |
| Current portion of amounts payable after more than one year | 42 | €35,124 | €40,485 | +€5,361 | +15.3% |
| Trade debts | 44 | €76,143 | €5,456 | -€70,687 | -92.8% |
| Suppliers | 440/4 | €76,143 | €5,456 | -€70,687 | -92.8% |
| Taxes, remuneration and social security | 45 | €8,670 | €13,845 | +€5,174 | +59.7% |
| Taxes | 450/3 | €8,670 | €13,845 | +€5,174 | +59.7% |
| Other amounts payable | 47/48 | €4,055 | €3,366 | -€689 | -17.0% |
| Remuneration, social security and pensions | 62 | €4,082 | €3,703 | -€379 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,231 | €19,083 | -€148 | -0.8% |
| Other operating charges | 640/8 | €3,301 | €2,812 | -€489 | -14.8% |
| Gross operating margin | 9900 | €59,468 | €65,555 | +€6,087 | +10.2% |
| Operating profit (loss) | 9901 | €32,854 | €39,957 | +€7,103 | +21.6% |
| Financial income | 75/76B | €345 | €321 | -€23 | -6.8% |
| Recurring financial income | 75 | €345 | €321 | -€23 | -6.8% |
| Financial charges | 65/66B | €17,640 | €14,470 | -€3,170 | -18.0% |
| Recurring financial charges | 65 | €17,640 | €14,470 | -€3,170 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €15,559 | €25,808 | +€10,249 | +65.9% |
| Income taxes | 67/77 | €6,909 | €8,921 | +€2,012 | +29.1% |
| Profit (loss) for the period | 9904 | €8,650 | €16,887 | +€8,237 | +95.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,650 | €16,887 | +€8,237 | +95.2% |
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 28 September 2026 via checked.be.