DIAGNOSTIC 2000: 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.
DIAGNOSTIC 2000
Largest movements
- Current investments -€262,496
down €262,496 (-33.3%), from €788,141 to €525,644
- Cash -€62,518
down €62,518 (-91.4%), from €68,381 to €5,863
mainly Contributions, distributions and other (-€342,437) and Other debts (-€166,147)
- Other debts -€166,147
down €166,147 (-31.5%), from €527,514 to €361,367
- Reserves -€160,933
down €160,933 (-20.2%), from €796,540 to €635,607
of which Distributable reserves: -€160,933
- Financial charges +€45,596
up €45,596 (+58.8%), from €77,490 to €123,086
- Gross operating margin +€37,741
up €37,741 (+12.9%), from €291,983 to €329,725
- Financial income -€28,520
down €28,520 (-35.4%), from €80,563 to €52,043
- Taxes -€10,088
down €10,088 (-13.7%), from €73,649 to €63,561
- Provisions -€8,156
down €8,156, from €4,523 to -€3,633
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 | €1,457,272 | €1,125,461 | -€331,811 | -22.8% |
| Fixed assets | 21/28 | €593,059 | €580,704 | -€12,355 | -2.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €40,989 | €28,634 | -€12,355 | -30.1% |
| Plant, machinery and equipment | 23 | €0 | €1,450 | +€1,450 | |
| Furniture and vehicles | 24 | €40,989 | €27,184 | -€13,805 | -33.7% |
| Financial fixed assets | 28 | €552,070 | €552,070 | = | 0.0% |
| Current assets | 29/58 | €864,213 | €544,757 | -€319,456 | -37.0% |
| Amounts receivable within one year | 40/41 | €3,828 | €11,155 | +€7,327 | +191.4% |
| Other amounts receivable | 41 | €3,828 | €11,155 | +€7,327 | +191.4% |
| Current investments | 50/53 | €788,141 | €525,644 | -€262,496 | -33.3% |
| Cash at bank and in hand | 54/58 | €68,381 | €5,863 | -€62,518 | -91.4% |
| Deferred charges and accrued income | 490/1 | €3,864 | €2,095 | -€1,769 | -45.8% |
| Total equity and liabilities | 10/49 | €1,457,272 | €1,125,461 | -€331,811 | -22.8% |
| Equity | 10/15 | €815,132 | €654,199 | -€160,933 | -19.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €796,540 | €635,607 | -€160,933 | -20.2% |
| Tax-exempt reserves | 132 | €0 | €0 | = | |
| Distributable reserves | 133 | €796,540 | €635,607 | -€160,933 | -20.2% |
| Provisions and deferred taxes | 16 | €99,225 | €95,592 | -€3,633 | -3.7% |
| Provisions for liabilities and charges | 160/5 | €99,225 | €95,592 | -€3,633 | -3.7% |
| Pensions and similar obligations | 160 | €99,225 | €95,592 | -€3,633 | -3.7% |
| Amounts payable | 17/49 | €542,915 | €375,670 | -€167,245 | -30.8% |
| Amounts payable within one year | 42/48 | €542,234 | €374,266 | -€167,968 | -31.0% |
| Trade debts | 44 | €2,152 | - | -€2,152 | |
| Suppliers | 440/4 | €2,152 | - | -€2,152 | |
| Taxes, remuneration and social security | 45 | €12,567 | €12,899 | +€331 | +2.6% |
| Taxes | 450/3 | €12,567 | €12,899 | +€331 | +2.6% |
| Other amounts payable | 47/48 | €527,514 | €361,367 | -€166,147 | -31.5% |
| Accrued charges and deferred income | 492/3 | €681 | €1,404 | +€723 | +106.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,580 | €13,834 | +€254 | +1.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €4,523 | -€3,633 | -€8,156 | |
| Other operating charges | 640/8 | €1,655 | €1,216 | -€439 | -26.5% |
| Non-recurring operating charges | 66A | - | €2,201 | +€2,201 | |
| Gross operating margin | 9900 | €291,983 | €329,725 | +€37,741 | +12.9% |
| Operating profit (loss) | 9901 | €272,226 | €316,107 | +€43,881 | +16.1% |
| Financial income | 75/76B | €80,563 | €52,043 | -€28,520 | -35.4% |
| Recurring financial income | 75 | €80,563 | €52,043 | -€28,520 | -35.4% |
| Financial charges | 65/66B | €77,490 | €123,086 | +€45,596 | +58.8% |
| Recurring financial charges | 65 | €77,490 | €123,086 | +€45,596 | +58.8% |
| Profit (loss) for the period before taxes | 9903 | €275,299 | €245,065 | -€30,234 | -11.0% |
| Income taxes | 67/77 | €73,649 | €63,561 | -€10,088 | -13.7% |
| Profit (loss) for the period | 9904 | €201,650 | €181,504 | -€20,146 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €201,650 | €181,504 | -€20,146 | -10.0% |
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 6 October 2026 via checked.be.