DIAGON: 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.
DIAGON
Largest movements
- Receivables within one year -€54,788
down €54,788 (-13.4%), from €407,751 to €352,963
of which Trade receivables: -€53,061
- Cash -€17,388
down €17,388 (-84.2%), from €20,661 to €3,274
mainly Debts after one year (-€42,857) and Trade debts (-€40,899)
- Debts after one year -€42,857
down €42,857 (-22.2%), from €192,857 to €150,000
- Trade debts -€40,899
down €40,899 (-61.1%), from €66,989 to €26,089
- Profit (loss) carried forward +€13,634
up €13,634 (+5.1%), from -€269,403 to -€255,768
- Short-term financial debts -€7,500
down €7,500 (-2.2%), from €340,000 to €332,500
- Staff costs +€63,463
up €63,463 (+21.4%), from €297,002 to €360,465
- Gross operating margin +€53,560
up €53,560 (+15.0%), from €356,164 to €409,724
- Depreciation -€11,917
down €11,917 (-76.8%), from €15,515 to €3,598
- Financial income +€4,271
new in 2025: €4,271
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.
Derived cash bridge
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 | €719,440 | €641,915 | -€77,525 | -10.8% |
| Fixed assets | 21/28 | €21,868 | €18,278 | -€3,590 | -16.4% |
| Intangible fixed assets | 21 | €1,891 | €518 | -€1,374 | -72.6% |
| Tangible fixed assets | 22/27 | €7,005 | €4,781 | -€2,224 | -31.8% |
| Plant, machinery and equipment | 23 | €1,934 | €848 | -€1,086 | -56.1% |
| Furniture and vehicles | 24 | €5,072 | €3,933 | -€1,139 | -22.5% |
| Financial fixed assets | 28 | €12,971 | €12,979 | +€8 | +0.1% |
| Current assets | 29/58 | €697,572 | €623,637 | -€73,935 | -10.6% |
| Stocks and contracts in progress | 3 | €269,160 | €267,400 | -€1,760 | -0.7% |
| Stocks | 30/36 | €117,160 | €136,400 | +€19,240 | +16.4% |
| Contracts in progress | 37 | €152,000 | €131,000 | -€21,000 | -13.8% |
| Amounts receivable within one year | 40/41 | €407,751 | €352,963 | -€54,788 | -13.4% |
| Trade receivables | 40 | €218,913 | €165,852 | -€53,061 | -24.2% |
| Other amounts receivable | 41 | €188,838 | €187,111 | -€1,727 | -0.9% |
| Cash at bank and in hand | 54/58 | €20,661 | €3,274 | -€17,388 | -84.2% |
| Total equity and liabilities | 10/49 | €719,440 | €641,915 | -€77,525 | -10.8% |
| Equity | 10/15 | €74,237 | €87,872 | +€13,634 | +18.4% |
| Contributions | 10/11 | €312,400 | €312,400 | = | 0.0% |
| Capital | 10 | €312,400 | €312,400 | = | 0.0% |
| Issued capital | 100 | €318,600 | €318,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,240 | €31,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €31,240 | €31,240 | = | 0.0% |
| Legal reserve | 130 | €31,240 | €31,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€269,403 | -€255,768 | +€13,634 | +5.1% |
| Amounts payable | 17/49 | €645,203 | €554,043 | -€91,159 | -14.1% |
| Amounts payable after more than one year | 17 | €192,857 | €150,000 | -€42,857 | -22.2% |
| Financial debts | 170/4 | €192,857 | €150,000 | -€42,857 | -22.2% |
| Amounts payable within one year | 42/48 | €452,346 | €404,043 | -€48,302 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €42,857 | €42,857 | = | 0.0% |
| Financial debts | 43 | €340,000 | €332,500 | -€7,500 | -2.2% |
| Credit institutions | 430/8 | €340,000 | €332,500 | -€7,500 | -2.2% |
| Trade debts | 44 | €66,989 | €26,089 | -€40,899 | -61.1% |
| Suppliers | 440/4 | €66,989 | €26,089 | -€40,899 | -61.1% |
| Taxes, remuneration and social security | 45 | - | €97 | +€97 | |
| Remuneration and social security | 454/9 | - | €97 | +€97 | |
| Other amounts payable | 47/48 | €2,500 | €2,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €297,002 | €360,465 | +€63,463 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,515 | €3,598 | -€11,917 | -76.8% |
| Other operating charges | 640/8 | €2,638 | €4,435 | +€1,797 | +68.1% |
| Gross operating margin | 9900 | €356,164 | €409,724 | +€53,560 | +15.0% |
| Operating profit (loss) | 9901 | €41,008 | €41,226 | +€218 | +0.5% |
| Financial income | 75/76B | - | €4,271 | +€4,271 | |
| Recurring financial income | 75 | - | €4,271 | +€4,271 | |
| Financial charges | 65/66B | €29,714 | €31,863 | +€2,149 | +7.2% |
| Recurring financial charges | 65 | €29,714 | €31,863 | +€2,149 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €11,295 | €13,634 | +€2,339 | +20.7% |
| Profit (loss) for the period | 9904 | €11,295 | €13,634 | +€2,339 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,295 | €13,634 | +€2,339 | +20.7% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.