DIAKONEO: 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.
DIAKONEO
Largest movements
- Cash -€7,343
down €7,343 (-4.9%), from €150,793 to €143,450
mainly Contributions, distributions and other (-€45,716) and Tax, wage and social debts (-€13,228)
- Receivables within one year -€3,293
down €3,293 (-19.2%), from €17,112 to €13,819
of which Trade receivables: -€2,193
- Tangible fixed assets -€1,904
down €1,904 (-39.6%), from €4,804 to €2,900
of which Furniture and vehicles: -€1,213
- Other debts +€20,707
up €20,707 (+68.3%), from €30,315 to €51,022
- Reserves -€20,026
down €20,026 (-25.1%), from €79,729 to €59,703
of which Distributable reserves: -€20,026
- Tax, wage and social debts -€13,228
down €13,228 (-41.0%), from €32,298 to €19,070
of which Taxes: -€15,703
- Gross operating margin -€24,251
down €24,251 (-37.1%), from €65,367 to €41,116
- Taxes -€2,931
down €2,931 (-20.8%), from €14,123 to €11,192
- Staff costs +€894
up €894 (+279%), from €320 to €1,214
- Depreciation -€670
down €670 (-26.0%), from €2,574 to €1,904
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 | €172,734 | €160,194 | -€12,540 | -7.3% |
| Fixed assets | 21/28 | €4,829 | €2,925 | -€1,904 | -39.4% |
| Tangible fixed assets | 22/27 | €4,804 | €2,900 | -€1,904 | -39.6% |
| Plant, machinery and equipment | 23 | €1,758 | €1,067 | -€691 | -39.3% |
| Furniture and vehicles | 24 | €3,046 | €1,833 | -€1,213 | -39.8% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €167,905 | €157,269 | -€10,636 | -6.3% |
| Amounts receivable within one year | 40/41 | €17,112 | €13,819 | -€3,293 | -19.2% |
| Trade receivables | 40 | €12,720 | €10,527 | -€2,193 | -17.2% |
| Other amounts receivable | 41 | €4,392 | €3,292 | -€1,100 | -25.0% |
| Cash at bank and in hand | 54/58 | €150,793 | €143,450 | -€7,343 | -4.9% |
| Total equity and liabilities | 10/49 | €172,734 | €160,194 | -€12,540 | -7.3% |
| Equity | 10/15 | €110,121 | €90,102 | -€20,019 | -18.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €79,729 | €59,703 | -€20,026 | -25.1% |
| 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 | €77,869 | €57,843 | -€20,026 | -25.7% |
| Profit (loss) carried forward | 14 | €24,192 | €24,199 | +€7 | 0.0% |
| Amounts payable | 17/49 | €62,613 | €70,092 | +€7,479 | +11.9% |
| Amounts payable within one year | 42/48 | €62,613 | €70,092 | +€7,479 | +11.9% |
| Taxes, remuneration and social security | 45 | €32,298 | €19,070 | -€13,228 | -41.0% |
| Taxes | 450/3 | €32,298 | €16,595 | -€15,703 | -48.6% |
| Remuneration and social security | 454/9 | - | €2,475 | +€2,475 | |
| Other amounts payable | 47/48 | €30,315 | €51,022 | +€20,707 | +68.3% |
| Remuneration, social security and pensions | 62 | €320 | €1,214 | +€894 | +279% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,574 | €1,904 | -€670 | -26.0% |
| Other operating charges | 640/8 | €1,308 | €924 | -€384 | -29.4% |
| Gross operating margin | 9900 | €65,367 | €41,116 | -€24,251 | -37.1% |
| Operating profit (loss) | 9901 | €61,165 | €37,074 | -€24,091 | -39.4% |
| Financial charges | 65/66B | €807 | €185 | -€622 | -77.1% |
| Recurring financial charges | 65 | €807 | €185 | -€622 | -77.1% |
| Profit (loss) for the period before taxes | 9903 | €60,358 | €36,889 | -€23,469 | -38.9% |
| Income taxes | 67/77 | €14,123 | €11,192 | -€2,931 | -20.8% |
| Profit (loss) for the period | 9904 | €46,235 | €25,697 | -€20,538 | -44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,235 | €25,697 | -€20,538 | -44.4% |
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 29 October 2026 via checked.be.