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
- Cash -€20,968
down €20,968 (-28.5%), from €73,479 to €52,512
mainly Contributions, distributions and other (-€214,679) and Tax, wage and social debts (-€12,292)
- Receivables within one year -€17,545
down €17,545 (-20.0%), from €87,725 to €70,180
- Deferred charges and accrued income -€1,899
down €1,899 (-72.9%), from €2,604 to €705
- Reserves -€120,804
no longer reported in 2025 (was €120,804)
- Other debts +€93,875
new in 2025: €93,875
- Tax, wage and social debts -€12,292
down €12,292 (-35.8%), from €34,291 to €21,999
of which Taxes: -€10,815
- Gross operating margin +€31,708
up €31,708 (+36.4%), from €87,202 to €118,911
- Taxes +€7,388
up €7,388 (+42.3%), from €17,479 to €24,867
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 | €163,808 | €123,397 | -€40,411 | -24.7% |
| Current assets | 29/58 | €163,808 | €123,397 | -€40,411 | -24.7% |
| Amounts receivable within one year | 40/41 | €87,725 | €70,180 | -€17,545 | -20.0% |
| Trade receivables | 40 | €87,725 | €70,180 | -€17,545 | -20.0% |
| Cash at bank and in hand | 54/58 | €73,479 | €52,512 | -€20,968 | -28.5% |
| Deferred charges and accrued income | 490/1 | €2,604 | €705 | -€1,899 | -72.9% |
| Total equity and liabilities | 10/49 | €163,808 | €123,397 | -€40,411 | -24.7% |
| Equity | 10/15 | €126,804 | €6,000 | -€120,804 | -95.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €120,804 | - | -€120,804 | |
| Distributable reserves | 133 | €120,804 | - | -€120,804 | |
| Amounts payable | 17/49 | €37,004 | €117,397 | +€80,393 | +217% |
| Amounts payable within one year | 42/48 | €37,004 | €117,397 | +€80,393 | +217% |
| Trade debts | 44 | €2,713 | €1,522 | -€1,191 | -43.9% |
| Suppliers | 440/4 | €2,713 | €1,522 | -€1,191 | -43.9% |
| Taxes, remuneration and social security | 45 | €34,291 | €21,999 | -€12,292 | -35.8% |
| Taxes | 450/3 | €29,815 | €19,000 | -€10,815 | -36.3% |
| Remuneration and social security | 454/9 | €4,476 | €2,999 | -€1,477 | -33.0% |
| Other amounts payable | 47/48 | - | €93,875 | +€93,875 | |
| Other operating charges | 640/8 | €226 | €128 | -€98 | -43.4% |
| Gross operating margin | 9900 | €87,202 | €118,911 | +€31,708 | +36.4% |
| Operating profit (loss) | 9901 | €86,976 | €118,783 | +€31,806 | +36.6% |
| Financial income | 75/76B | €457 | - | -€457 | |
| Recurring financial income | 75 | €457 | - | -€457 | |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €87,395 | €118,742 | +€31,348 | +35.9% |
| Income taxes | 67/77 | €17,479 | €24,867 | +€7,388 | +42.3% |
| Profit (loss) for the period | 9904 | €69,916 | €93,875 | +€23,960 | +34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €69,916 | €93,875 | +€23,960 | +34.3% |
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 16 October 2026 via checked.be.