DIAN MK: 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 MK
Largest movements
- Cash -€58,618
down €58,618 (-75.6%), from €77,546 to €18,928
mainly Net result for the year (-€85,522) and Receivables within one year (-€3,211)
- Receivables within one year +€3,211
up €3,211 (+49.5%), from €6,482 to €9,693
of which Trade receivables: +€1,764
- Stocks and contracts +€2,813
up €2,813 (+83.3%), from €3,376 to €6,189
- Tangible fixed assets -€2,635
down €2,635 (-49.2%), from €5,354 to €2,719
- Profit (loss) carried forward -€85,522
down €85,522, from €32,343 to -€53,179
- Tax, wage and social debts +€10,101
up €10,101 (+31.8%), from €31,789 to €41,890
of which Remuneration and social security: +€13,362
- Trade debts +€9,301
up €9,301 (+48.6%), from €19,137 to €28,438
- Short-term financial debts +€9,235
new in 2025: €9,235
- Other debts +€1,658
up €1,658 (+34.5%), from €4,802 to €6,459
- Staff costs +€60,625
up €60,625 (+68.7%), from €88,254 to €148,879
- Gross operating margin -€29,895
down €29,895 (-30.2%), from €98,961 to €69,066
- Taxes -€1,564
no longer reported in 2025 (was €1,564)
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 | €92,758 | €37,529 | -€55,228 | -59.5% |
| Fixed assets | 21/28 | €5,354 | €2,719 | -€2,635 | -49.2% |
| Tangible fixed assets | 22/27 | €5,354 | €2,719 | -€2,635 | -49.2% |
| Furniture and vehicles | 24 | €5,354 | €2,719 | -€2,635 | -49.2% |
| Current assets | 29/58 | €87,404 | €34,810 | -€52,593 | -60.2% |
| Stocks and contracts in progress | 3 | €3,376 | €6,189 | +€2,813 | +83.3% |
| Stocks | 30/36 | €3,376 | €6,189 | +€2,813 | +83.3% |
| Amounts receivable within one year | 40/41 | €6,482 | €9,693 | +€3,211 | +49.5% |
| Trade receivables | 40 | €3,190 | €4,953 | +€1,764 | +55.3% |
| Other amounts receivable | 41 | €3,292 | €4,740 | +€1,448 | +44.0% |
| Cash at bank and in hand | 54/58 | €77,546 | €18,928 | -€58,618 | -75.6% |
| Total equity and liabilities | 10/49 | €92,758 | €37,529 | -€55,228 | -59.5% |
| Equity | 10/15 | €34,343 | -€51,179 | -€85,522 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,343 | -€53,179 | -€85,522 | |
| Amounts payable | 17/49 | €58,414 | €88,708 | +€30,294 | +51.9% |
| Amounts payable within one year | 42/48 | €58,414 | €88,708 | +€30,294 | +51.9% |
| Financial debts | 43 | - | €9,235 | +€9,235 | |
| Credit institutions | 430/8 | - | €9,235 | +€9,235 | |
| Trade debts | 44 | €19,137 | €28,438 | +€9,301 | +48.6% |
| Suppliers | 440/4 | €19,137 | €28,438 | +€9,301 | +48.6% |
| Advances received on contracts in progress | 46 | €2,687 | €2,687 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €31,789 | €41,890 | +€10,101 | +31.8% |
| Taxes | 450/3 | €23,800 | €20,539 | -€3,261 | -13.7% |
| Remuneration and social security | 454/9 | €7,989 | €21,351 | +€13,362 | +167.3% |
| Other amounts payable | 47/48 | €4,802 | €6,459 | +€1,658 | +34.5% |
| Remuneration, social security and pensions | 62 | €88,254 | €148,879 | +€60,625 | +68.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,214 | €2,635 | +€421 | +19.0% |
| Other operating charges | 640/8 | €1,766 | €2,249 | +€483 | +27.3% |
| Gross operating margin | 9900 | €98,961 | €69,066 | -€29,895 | -30.2% |
| Operating profit (loss) | 9901 | €6,727 | -€84,697 | -€91,424 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €790 | €825 | +€35 | +4.5% |
| Recurring financial charges | 65 | €790 | €825 | +€35 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €5,937 | -€85,522 | -€91,460 | |
| Income taxes | 67/77 | €1,564 | - | -€1,564 | |
| Profit (loss) for the period | 9904 | €4,373 | -€85,522 | -€89,895 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,373 | -€85,522 | -€89,895 |
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 10 October 2026 via checked.be.