DIAFORCE: 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.
DIAFORCE
Largest movements
- Receivables within one year +€191,328
up €191,328 (+53.8%), from €355,511 to €546,839
of which Trade receivables: +€103,469
- Other debts +€112,607
up €112,607 (+770%), from €14,631 to €127,239
- Trade debts +€80,956
up €80,956 (+109%), from €74,049 to €155,006
- Tax, wage and social debts +€5,678
up €5,678 (+76.9%), from €7,384 to €13,062
of which Remuneration and social security: +€4,474
- Gross operating margin +€56,057
up €56,057 (+66.3%), from €84,532 to €140,589
- Staff costs +€28,475
up €28,475 (+27.9%), from €102,240 to €130,714
- Other operating charges +€6,440
up €6,440 (+399%), from €1,614 to €8,053
- Write-downs -€6,180
new in 2026: -€6,180
- Financial income -€2,512
down €2,512 (-100%), from €2,512 to €0
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €381,148 | €563,571 | +€182,423 | +47.9% |
| Fixed assets | 21/28 | €7,108 | €2,900 | -€4,208 | -59.2% |
| Tangible fixed assets | 22/27 | €7,108 | €2,900 | -€4,208 | -59.2% |
| Plant, machinery and equipment | 23 | €7,108 | €2,900 | -€4,208 | -59.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €374,040 | €560,671 | +€186,631 | +49.9% |
| Amounts receivable within one year | 40/41 | €355,511 | €546,839 | +€191,328 | +53.8% |
| Trade receivables | 40 | €178,312 | €281,781 | +€103,469 | +58.0% |
| Other amounts receivable | 41 | €177,198 | €265,058 | +€87,860 | +49.6% |
| Cash at bank and in hand | 54/58 | €15,051 | €10,289 | -€4,763 | -31.6% |
| Deferred charges and accrued income | 490/1 | €3,478 | €3,543 | +€65 | +1.9% |
| Total equity and liabilities | 10/49 | €381,148 | €563,571 | +€182,423 | +47.9% |
| Equity | 10/15 | €22,254 | €15,700 | -€6,554 | -29.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,654 | €2,106 | -€1,548 | -42.4% |
| Distributable reserves | 133 | €3,654 | €2,106 | -€1,548 | -42.4% |
| Profit (loss) carried forward | 14 | - | -€5,005 | -€5,005 | |
| Amounts payable | 17/49 | €358,894 | €547,870 | +€188,977 | +52.7% |
| Amounts payable within one year | 42/48 | €346,065 | €540,307 | +€194,242 | +56.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €250,000 | €245,000 | -€5,000 | -2.0% |
| Credit institutions | 430/8 | €250,000 | €245,000 | -€5,000 | -2.0% |
| Trade debts | 44 | €74,049 | €155,006 | +€80,956 | +109% |
| Suppliers | 440/4 | €74,049 | €155,006 | +€80,956 | +109% |
| Taxes, remuneration and social security | 45 | €7,384 | €13,062 | +€5,678 | +76.9% |
| Taxes | 450/3 | €0 | €1,204 | +€1,204 | |
| Remuneration and social security | 454/9 | €7,384 | €11,858 | +€4,474 | +60.6% |
| Other amounts payable | 47/48 | €14,631 | €127,239 | +€112,607 | +770% |
| Accrued charges and deferred income | 492/3 | €12,828 | €7,563 | -€5,265 | -41.0% |
| Non-recurring operating income | 76A | €22,714 | €0 | -€22,714 | -100% |
| Remuneration, social security and pensions | 62 | €102,240 | €130,714 | +€28,475 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,793 | €4,115 | -€679 | -14.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€6,180 | -€6,180 | |
| Other operating charges | 640/8 | €1,614 | €8,053 | +€6,440 | +399% |
| Non-recurring operating charges | 66A | €661 | €93 | -€567 | -85.9% |
| Gross operating margin | 9900 | €84,532 | €140,589 | +€56,057 | +66.3% |
| Operating profit (loss) | 9901 | -€24,775 | €3,793 | +€28,568 | |
| Financial income | 75/76B | €2,512 | €0 | -€2,512 | -100% |
| Recurring financial income | 75 | €2,512 | €0 | -€2,512 | -100% |
| Financial charges | 65/66B | €11,771 | €10,347 | -€1,423 | -12.1% |
| Recurring financial charges | 65 | €11,771 | €10,347 | -€1,423 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | -€34,033 | -€6,554 | +€27,480 | +80.7% |
| Income taxes | 67/77 | -€2 | €0 | +€2 | |
| Profit (loss) for the period | 9904 | -€34,032 | -€6,554 | +€27,478 | +80.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,032 | -€6,554 | +€27,478 | +80.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.