DIAGNOSTIC PLUS: 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 PLUS
Largest movements
- Cash -€22,945
down €22,945 (-42.6%), from €53,843 to €30,898
mainly Investment in fixed assets (net) (-€23,451) and Receivables within one year (-€7,329)
- Tangible fixed assets +€21,018
up €21,018 (+955.3%), from €2,200 to €23,219
of which Furniture and vehicles: +€21,018
- Receivables within one year +€7,329
up €7,329 (+74.2%), from €9,874 to €17,203
of which Trade receivables: +€7,329
- Deferred charges and accrued income +€1,460
new in 2025: €1,460
- Profit (loss) carried forward +€7,936
up €7,936 (+22.6%), from -€35,131 to -€27,195
- Other debts +€1,484
up €1,484 (+3.5%), from €42,831 to €44,315
- Trade debts -€1,368
down €1,368 (-39.2%), from €3,494 to €2,126
- Tax, wage and social debts -€1,190
down €1,190 (-26.5%), from €4,489 to €3,299
- Financial charges -€35,408
down €35,408 (-56.6%), from €62,571 to €27,163
- Gross operating margin +€12,063
up €12,063 (+46.3%), from €26,055 to €38,118
- Depreciation +€418
up €418 (+20.7%), from €2,015 to €2,433
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 | €66,142 | €73,005 | +€6,863 | +10.4% |
| Fixed assets | 21/28 | €2,425 | €23,444 | +€21,018 | +866.7% |
| Tangible fixed assets | 22/27 | €2,200 | €23,219 | +€21,018 | +955.3% |
| Furniture and vehicles | 24 | €2,200 | €23,219 | +€21,018 | +955.3% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €63,717 | €49,561 | -€14,156 | -22.2% |
| Amounts receivable within one year | 40/41 | €9,874 | €17,203 | +€7,329 | +74.2% |
| Trade receivables | 40 | €9,874 | €17,203 | +€7,329 | +74.2% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €53,843 | €30,898 | -€22,945 | -42.6% |
| Deferred charges and accrued income | 490/1 | - | €1,460 | +€1,460 | |
| Total equity and liabilities | 10/49 | €66,142 | €73,005 | +€6,863 | +10.4% |
| Equity | 10/15 | €15,329 | €23,265 | +€7,936 | +51.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,860 | €31,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,131 | -€27,195 | +€7,936 | +22.6% |
| Amounts payable | 17/49 | €50,813 | €49,740 | -€1,074 | -2.1% |
| Amounts payable within one year | 42/48 | €50,813 | €49,740 | -€1,074 | -2.1% |
| Trade debts | 44 | €3,494 | €2,126 | -€1,368 | -39.2% |
| Suppliers | 440/4 | €3,494 | €2,126 | -€1,368 | -39.2% |
| Taxes, remuneration and social security | 45 | €4,489 | €3,299 | -€1,190 | -26.5% |
| Taxes | 450/3 | €4,489 | €3,299 | -€1,190 | -26.5% |
| Other amounts payable | 47/48 | €42,831 | €44,315 | +€1,484 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,015 | €2,433 | +€418 | +20.7% |
| Other operating charges | 640/8 | €544 | €562 | +€18 | +3.4% |
| Gross operating margin | 9900 | €26,055 | €38,118 | +€12,063 | +46.3% |
| Operating profit (loss) | 9901 | €23,497 | €35,123 | +€11,627 | +49.5% |
| Financial charges | 65/66B | €62,571 | €27,163 | -€35,408 | -56.6% |
| Recurring financial charges | 65 | €62,571 | €27,163 | -€35,408 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | -€39,074 | €7,961 | +€47,035 | |
| Income taxes | 67/77 | - | €25 | +€25 | |
| Profit (loss) for the period | 9904 | -€39,074 | €7,936 | +€47,010 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,074 | €7,936 | +€47,010 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.