DIAKEN CONSTRUCT: 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.
DIAKEN CONSTRUCT
Largest movements
- Receivables within one year -€19,809
down €19,809 (-46.9%), from €42,202 to €22,392
of which Trade receivables: -€19,909
- Cash +€13,281
up €13,281 (+2,748%), from €483 to €13,765
mainly Receivables within one year (+€19,809) and Depreciation (+€9,023)
- Tangible fixed assets -€8,033
down €8,033 (-31.4%), from €25,581 to €17,549
of which Furniture and vehicles: -€6,933
- Deferred charges and accrued income +€6,519
up €6,519 (+757%), from €861 to €7,381
- Trade debts -€9,458
down €9,458 (-46.2%), from €20,481 to €11,024
- Profit (loss) carried forward +€7,237
up €7,237 (+42.7%), from €16,934 to €24,171
- Debts after one year -€6,204
down €6,204 (-31.4%), from €19,732 to €13,528
- Depreciation +€1,073
up €1,073 (+13.5%), from €7,949 to €9,023
- Gross operating margin +€633
up €633 (+3.2%), from €19,724 to €20,357
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,128 | €61,086 | -€8,042 | -11.6% |
| Fixed assets | 21/28 | €25,581 | €17,549 | -€8,033 | -31.4% |
| Tangible fixed assets | 22/27 | €25,581 | €17,549 | -€8,033 | -31.4% |
| Plant, machinery and equipment | 23 | €3,094 | €1,993 | -€1,100 | -35.6% |
| Furniture and vehicles | 24 | €22,488 | €15,555 | -€6,933 | -30.8% |
| Current assets | 29/58 | €43,546 | €43,537 | -€9 | 0.0% |
| Amounts receivable within one year | 40/41 | €42,202 | €22,392 | -€19,809 | -46.9% |
| Trade receivables | 40 | €40,662 | €20,753 | -€19,909 | -49.0% |
| Other amounts receivable | 41 | €1,539 | €1,639 | +€100 | +6.5% |
| Cash at bank and in hand | 54/58 | €483 | €13,765 | +€13,281 | +2,748% |
| Deferred charges and accrued income | 490/1 | €861 | €7,381 | +€6,519 | +757% |
| Total equity and liabilities | 10/49 | €69,128 | €61,086 | -€8,042 | -11.6% |
| Equity | 10/15 | €19,934 | €27,171 | +€7,237 | +36.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,934 | €24,171 | +€7,237 | +42.7% |
| Amounts payable | 17/49 | €49,194 | €33,915 | -€15,279 | -31.1% |
| Amounts payable after more than one year | 17 | €19,732 | €13,528 | -€6,204 | -31.4% |
| Financial debts | 170/4 | €19,732 | €13,528 | -€6,204 | -31.4% |
| Amounts payable within one year | 42/48 | €29,462 | €20,387 | -€9,075 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | €5,826 | €6,204 | +€378 | +6.5% |
| Trade debts | 44 | €20,481 | €11,024 | -€9,458 | -46.2% |
| Suppliers | 440/4 | €20,481 | €11,024 | -€9,458 | -46.2% |
| Taxes, remuneration and social security | 45 | €1,914 | €1,918 | +€4 | +0.2% |
| Taxes | 450/3 | €1,914 | €1,864 | -€50 | -2.6% |
| Remuneration and social security | 454/9 | - | €54 | +€54 | |
| Other amounts payable | 47/48 | €1,241 | €1,241 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,949 | €9,023 | +€1,073 | +13.5% |
| Other operating charges | 640/8 | €278 | €355 | +€78 | +28.0% |
| Gross operating margin | 9900 | €19,724 | €20,357 | +€633 | +3.2% |
| Operating profit (loss) | 9901 | €11,497 | €10,979 | -€518 | -4.5% |
| Financial income | 75/76B | €1 | €4 | +€3 | +323% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +323% |
| Financial charges | 65/66B | €2,028 | €1,882 | -€146 | -7.2% |
| Recurring financial charges | 65 | €2,028 | €1,882 | -€146 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €9,470 | €9,101 | -€369 | -3.9% |
| Income taxes | 67/77 | €1,914 | €1,864 | -€50 | -2.6% |
| Profit (loss) for the period | 9904 | €7,557 | €7,237 | -€320 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,557 | €7,237 | -€320 | -4.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.