Dian: 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.
Dian
Largest movements
- Tangible fixed assets -€20,832
down €20,832 (-6.7%), from €312,317 to €291,486
of which Land and buildings: -€15,913
- Profit (loss) carried forward -€20,161
down €20,161 (-24.9%), from €80,875 to €60,714
- Depreciation -€3,512
down €3,512 (-14.4%), from €24,344 to €20,832
- Purchases and services -€2,530
down €2,530 (-12.3%), from €20,601 to €18,071
- Gross operating margin +€2,142
up €2,142, from -€951 to €1,190
- Financial income +€1,295
up €1,295 (+147.0%), from €881 to €2,175
- Turnover -€1,067
down €1,067 (-9.0%), from €11,867 to €10,800
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.
Cash bridge derived
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 | €380,712 | €359,854 | -€20,858 | -5.5% |
| Fixed assets | 21/28 | €312,317 | €291,486 | -€20,832 | -6.7% |
| Tangible fixed assets | 22/27 | €312,317 | €291,486 | -€20,832 | -6.7% |
| Land and buildings | 22 | €307,398 | €291,486 | -€15,913 | -5.2% |
| Furniture and vehicles | 24 | €4,919 | €0 | -€4,919 | -100.0% |
| Current assets | 29/58 | €68,395 | €68,368 | -€27 | 0.0% |
| Amounts receivable within one year | 40/41 | €68,211 | €68,193 | -€18 | 0.0% |
| Trade receivables | 40 | €7,067 | €8,417 | +€1,350 | +19.1% |
| Other amounts receivable | 41 | €61,144 | €59,776 | -€1,368 | -2.2% |
| Cash at bank and in hand | 54/58 | €184 | €176 | -€8 | -4.5% |
| Total equity and liabilities | 10/49 | €380,712 | €359,854 | -€20,858 | -5.5% |
| Equity | 10/15 | €379,143 | €358,982 | -€20,161 | -5.3% |
| Contributions | 10/11 | €143,000 | €143,000 | = | 0.0% |
| Capital | 10 | €143,000 | €143,000 | = | 0.0% |
| Issued capital | 100 | €143,000 | €143,000 | = | 0.0% |
| Reserves | 13 | €155,267 | €155,267 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,300 | €14,300 | = | 0.0% |
| Legal reserve | 130 | €14,300 | €14,300 | = | 0.0% |
| Distributable reserves | 133 | €140,967 | €140,967 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,875 | €60,714 | -€20,161 | -24.9% |
| Amounts payable | 17/49 | €1,569 | €872 | -€697 | -44.4% |
| Amounts payable within one year | 42/48 | €1,569 | €872 | -€697 | -44.4% |
| Trade debts | 44 | €1,569 | €872 | -€697 | -44.4% |
| Suppliers | 440/4 | €1,569 | €872 | -€697 | -44.4% |
| Turnover | 70 | €11,867 | €10,800 | -€1,067 | -9.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €20,601 | €18,071 | -€2,530 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,344 | €20,832 | -€3,512 | -14.4% |
| Other operating charges | 640/8 | €1,636 | €2,481 | +€845 | +51.7% |
| Gross operating margin | 9900 | -€951 | €1,190 | +€2,142 | |
| Operating profit (loss) | 9901 | -€26,931 | -€22,122 | +€4,808 | +17.9% |
| Financial income | 75/76B | €881 | €2,175 | +€1,295 | +147.0% |
| Recurring financial income | 75 | €881 | €2,175 | +€1,295 | +147.0% |
| Financial charges | 65/66B | €235 | €214 | -€21 | -9.1% |
| Recurring financial charges | 65 | €235 | €214 | -€21 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | -€26,285 | -€20,161 | +€6,124 | +23.3% |
| Profit (loss) for the period | 9904 | -€26,285 | -€20,161 | +€6,124 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,285 | -€20,161 | +€6,124 | +23.3% |
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 12 October 2026 via checked.be.