DIAGONAL ELECTRONICS: 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.
DIAGONAL ELECTRONICS
Largest movements
- Cash -€8,372
down €8,372 (-17.3%), from €48,460 to €40,088
mainly Net result for the year (-€16,339) and Receivables within one year (-€2,875)
- Receivables within one year +€2,875
up €2,875 (+21.1%), from €13,600 to €16,475
of which Other amounts receivable: +€1,981
- Stocks and contracts -€2,279
down €2,279 (-2.2%), from €105,836 to €103,557
- Profit (loss) carried forward -€16,339
down €16,339 (-13.1%), from €124,277 to €107,938
- Trade debts +€5,784
up €5,784 (+73.6%), from €7,855 to €13,639
- Other debts +€2,322
up €2,322 (+239%), from €972 to €3,294
- Gross operating margin -€36,620
down €36,620, from €20,919 to -€15,701
- Taxes -€3,766
no longer reported in 2025 (was €3,766)
- Depreciation -€595
down €595 (-77.3%), from €770 to €175
- Other operating charges -€211
down €211 (-44.1%), from €480 to €268
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 | €169,512 | €161,561 | -€7,951 | -4.7% |
| Fixed assets | 21/28 | €1,616 | €1,441 | -€175 | -10.8% |
| Tangible fixed assets | 22/27 | €1,616 | €1,441 | -€175 | -10.8% |
| Plant, machinery and equipment | 23 | €1,616 | €1,441 | -€175 | -10.8% |
| Current assets | 29/58 | €167,896 | €160,120 | -€7,776 | -4.6% |
| Stocks and contracts in progress | 3 | €105,836 | €103,557 | -€2,279 | -2.2% |
| Stocks | 30/36 | €105,836 | €103,557 | -€2,279 | -2.2% |
| Amounts receivable within one year | 40/41 | €13,600 | €16,475 | +€2,875 | +21.1% |
| Trade receivables | 40 | €12,163 | €13,058 | +€895 | +7.4% |
| Other amounts receivable | 41 | €1,437 | €3,417 | +€1,981 | +138% |
| Cash at bank and in hand | 54/58 | €48,460 | €40,088 | -€8,372 | -17.3% |
| Total equity and liabilities | 10/49 | €169,512 | €161,561 | -€7,951 | -4.7% |
| Equity | 10/15 | €150,677 | €134,338 | -€16,339 | -10.8% |
| Contributions | 10/11 | €26,400 | €26,400 | = | 0.0% |
| Contributions outside capital | 11 | €26,400 | €26,400 | = | 0.0% |
| Other | 1109/19 | €26,400 | €26,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,277 | €107,938 | -€16,339 | -13.1% |
| Amounts payable | 17/49 | €18,834 | €27,223 | +€8,389 | +44.5% |
| Amounts payable within one year | 42/48 | €18,834 | €26,933 | +€8,099 | +43.0% |
| Trade debts | 44 | €7,855 | €13,639 | +€5,784 | +73.6% |
| Suppliers | 440/4 | €7,855 | €13,639 | +€5,784 | +73.6% |
| Taxes, remuneration and social security | 45 | €10,008 | €10,000 | -€8 | -0.1% |
| Taxes | 450/3 | €10,008 | €10,000 | -€8 | -0.1% |
| Other amounts payable | 47/48 | €972 | €3,294 | +€2,322 | +239% |
| Accrued charges and deferred income | 492/3 | - | €290 | +€290 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €770 | €175 | -€595 | -77.3% |
| Other operating charges | 640/8 | €480 | €268 | -€211 | -44.1% |
| Gross operating margin | 9900 | €20,919 | -€15,701 | -€36,620 | |
| Operating profit (loss) | 9901 | €19,670 | -€16,144 | -€35,814 | |
| Financial income | 75/76B | €10 | €83 | +€73 | +731% |
| Recurring financial income | 75 | €10 | €83 | +€73 | +731% |
| Financial charges | 65/66B | €256 | €278 | +€23 | +9.0% |
| Recurring financial charges | 65 | €256 | €278 | +€23 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €19,424 | -€16,339 | -€35,764 | |
| Income taxes | 67/77 | €3,766 | - | -€3,766 | |
| Profit (loss) for the period | 9904 | €15,658 | -€16,339 | -€31,998 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,658 | -€16,339 | -€31,998 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.