DIAGONAL INVEST: 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 INVEST
Largest movements
- Financial fixed assets +€110,000
up €110,000 (+3.0%), from €3.6m to €3.7m
- Other debts +€472,724
up €472,724 (+62.7%), from €753,974 to €1.2m
- Debts after one year -€298,975
down €298,975 (-53.8%), from €555,789 to €256,814
- Current portion of long-term debt -€43,720
down €43,720 (-12.6%), from €347,187 to €303,467
- Financial income -€1.1m
down €1.1m (-100.0%), from €1.1m to €0
- Gross operating margin +€24,158
up €24,158 (+103%), from €23,455 to €47,613
- Taxes +€2,795
up €2,795, from -€1,150 to €1,646
- Other operating charges +€1,029
up €1,029 (+1,287%), from €80 to €1,109
- Financial charges +€565
up €565 (+1.8%), from €31,574 to €32,139
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 | €3,927,034 | €4,028,322 | +€101,288 | +2.6% |
| Fixed assets | 21/28 | €3,612,373 | €3,722,373 | +€110,000 | +3.0% |
| Financial fixed assets | 28 | €3,612,373 | €3,722,373 | +€110,000 | +3.0% |
| Current assets | 29/58 | €314,661 | €305,949 | -€8,712 | -2.8% |
| Amounts receivable within one year | 40/41 | €120,106 | €106,807 | -€13,299 | -11.1% |
| Trade receivables | 40 | €72,890 | €106,165 | +€33,275 | +45.7% |
| Other amounts receivable | 41 | €47,216 | €641 | -€46,574 | -98.6% |
| Current investments | 50/53 | €187,904 | €187,904 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,651 | €11,238 | +€4,587 | +69.0% |
| Total equity and liabilities | 10/49 | €3,927,034 | €4,028,322 | +€101,288 | +2.6% |
| Equity | 10/15 | €2,108,072 | €2,120,791 | +€12,719 | +0.6% |
| Contributions | 10/11 | €800,000 | €800,000 | = | 0.0% |
| Reserves | 13 | €187,904 | €187,904 | = | 0.0% |
| Non-distributable reserves | 130/1 | €187,904 | €187,904 | = | 0.0% |
| Own shares acquired | 1312 | €187,904 | €187,904 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,120,168 | €1,132,887 | +€12,719 | +1.1% |
| Amounts payable | 17/49 | €1,818,962 | €1,907,531 | +€88,569 | +4.9% |
| Amounts payable after more than one year | 17 | €555,789 | €256,814 | -€298,975 | -53.8% |
| Financial debts | 170/4 | €555,789 | €256,814 | -€298,975 | -53.8% |
| Amounts payable within one year | 42/48 | €1,263,173 | €1,650,717 | +€387,544 | +30.7% |
| Current portion of amounts payable after more than one year | 42 | €347,187 | €303,467 | -€43,720 | -12.6% |
| Trade debts | 44 | €156,534 | €118,906 | -€37,628 | -24.0% |
| Suppliers | 440/4 | €156,534 | €118,906 | -€37,628 | -24.0% |
| Taxes, remuneration and social security | 45 | €5,478 | €1,646 | -€3,833 | -70.0% |
| Taxes | 450/3 | €5,478 | €1,646 | -€3,833 | -70.0% |
| Other amounts payable | 47/48 | €753,974 | €1,226,698 | +€472,724 | +62.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €80 | €1,109 | +€1,029 | +1,287% |
| Gross operating margin | 9900 | €23,455 | €47,613 | +€24,158 | +103% |
| Operating profit (loss) | 9901 | €23,375 | €46,504 | +€23,129 | +98.9% |
| Financial income | 75/76B | €1,068,499 | €0 | -€1.1m | -100.0% |
| Recurring financial income | 75 | €1,068,499 | €0 | -€1.1m | -100.0% |
| Financial charges | 65/66B | €31,574 | €32,139 | +€565 | +1.8% |
| Recurring financial charges | 65 | €31,574 | €32,139 | +€565 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €1,060,300 | €14,365 | -€1.0m | -98.6% |
| Income taxes | 67/77 | -€1,150 | €1,646 | +€2,795 | |
| Profit (loss) for the period | 9904 | €1,061,450 | €12,719 | -€1.0m | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,061,450 | €12,719 | -€1.0m | -98.8% |
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 28 October 2026 via checked.be.