DIANA: 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.
DIANA
Largest movements
- Tangible fixed assets -€18,179
down €18,179 (-5.8%), from €310,784 to €292,605
- Cash +€12,984
up €12,984 (+403.2%), from €3,220 to €16,204
mainly Net result for the year (+€33,526) and Depreciation (+€20,445)
- Debts after one year -€78,299
down €78,299 (-41.1%), from €190,623 to €112,324
- Reserves +€30,000
up €30,000 (+33.1%), from €90,633 to €120,633
of which Distributable reserves: +€30,000
- Other debts +€17,429
up €17,429 (+15.9%), from €109,608 to €127,037
- Trade debts +€17,415
up €17,415 (+41.5%), from €41,945 to €59,360
- Other operating charges -€11,274
down €11,274 (-57.5%), from €19,614 to €8,340
- Gross operating margin +€9,380
up €9,380 (+4.6%), from €202,486 to €211,866
- Taxes +€3,839
up €3,839 (+177.0%), from €2,169 to €6,008
- Financial charges -€2,600
down €2,600 (-38.1%), from €6,828 to €4,228
- Depreciation -€2,228
down €2,228 (-9.8%), from €22,674 to €20,445
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 | €352,912 | €343,140 | -€9,772 | -2.8% |
| Fixed assets | 21/28 | €315,902 | €297,722 | -€18,179 | -5.8% |
| Intangible fixed assets | 21 | €0 | €0 | -€0 | -100.0% |
| Tangible fixed assets | 22/27 | €310,784 | €292,605 | -€18,179 | -5.8% |
| Land and buildings | 22 | €282,970 | €275,158 | -€7,812 | -2.8% |
| Plant, machinery and equipment | 23 | €9,127 | €6,178 | -€2,949 | -32.3% |
| Furniture and vehicles | 24 | €13,953 | €7,513 | -€6,440 | -46.2% |
| Other tangible fixed assets | 26 | €4,734 | €3,756 | -€978 | -20.7% |
| Financial fixed assets | 28 | €5,118 | €5,118 | = | 0.0% |
| Current assets | 29/58 | €37,010 | €45,418 | +€8,408 | +22.7% |
| Stocks and contracts in progress | 3 | €19,110 | €17,335 | -€1,775 | -9.3% |
| Stocks | 30/36 | €19,110 | €17,335 | -€1,775 | -9.3% |
| Amounts receivable within one year | 40/41 | €4,528 | €2,078 | -€2,450 | -54.1% |
| Trade receivables | 40 | €3,112 | €1,377 | -€1,735 | -55.8% |
| Other amounts receivable | 41 | €1,416 | €701 | -€715 | -50.5% |
| Cash at bank and in hand | 54/58 | €3,220 | €16,204 | +€12,984 | +403.2% |
| Deferred charges and accrued income | 490/1 | €10,152 | €9,801 | -€351 | -3.5% |
| Total equity and liabilities | 10/49 | €352,912 | €343,140 | -€9,772 | -2.8% |
| Equity | 10/15 | -€108,801 | -€75,276 | +€33,526 | +30.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €90,633 | €120,633 | +€30,000 | +33.1% |
| Non-distributable reserves | 130/1 | €633 | €633 | = | 0.0% |
| Reserves not available under the articles | 1311 | €633 | €633 | = | 0.0% |
| Distributable reserves | 133 | €90,000 | €120,000 | +€30,000 | +33.3% |
| Profit (loss) carried forward | 14 | -€218,027 | -€214,501 | +€3,526 | +1.6% |
| Amounts payable | 17/49 | €461,713 | €418,416 | -€43,298 | -9.4% |
| Amounts payable after more than one year | 17 | €190,623 | €112,324 | -€78,299 | -41.1% |
| Financial debts | 170/4 | €190,623 | €112,324 | -€78,299 | -41.1% |
| Amounts payable within one year | 42/48 | €271,091 | €306,092 | +€35,001 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | €78,158 | €78,299 | +€141 | +0.2% |
| Financial debts | 43 | €3,496 | €1,528 | -€1,968 | -56.3% |
| Credit institutions | 430/8 | €3,496 | €1,528 | -€1,968 | -56.3% |
| Trade debts | 44 | €41,945 | €59,360 | +€17,415 | +41.5% |
| Suppliers | 440/4 | €41,945 | €59,360 | +€17,415 | +41.5% |
| Advances received on contracts in progress | 46 | - | €2,570 | +€2,570 | |
| Taxes, remuneration and social security | 45 | €37,884 | €37,298 | -€586 | -1.5% |
| Taxes | 450/3 | €5,731 | €15,590 | +€9,859 | +172.0% |
| Remuneration and social security | 454/9 | €32,153 | €21,708 | -€10,445 | -32.5% |
| Other amounts payable | 47/48 | €109,608 | €127,037 | +€17,429 | +15.9% |
| Remuneration, social security and pensions | 62 | €139,087 | €139,361 | +€274 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,674 | €20,445 | -€2,228 | -9.8% |
| Other operating charges | 640/8 | €19,614 | €8,340 | -€11,274 | -57.5% |
| Gross operating margin | 9900 | €202,486 | €211,866 | +€9,380 | +4.6% |
| Operating profit (loss) | 9901 | €21,111 | €43,720 | +€22,609 | +107.1% |
| Financial income | 75/76B | €796 | €42 | -€754 | -94.7% |
| Recurring financial income | 75 | €796 | €42 | -€754 | -94.7% |
| Financial charges | 65/66B | €6,828 | €4,228 | -€2,600 | -38.1% |
| Recurring financial charges | 65 | €6,828 | €4,228 | -€2,600 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | €15,078 | €39,533 | +€24,455 | +162.2% |
| Income taxes | 67/77 | €2,169 | €6,008 | +€3,839 | +177.0% |
| Profit (loss) for the period | 9904 | €12,910 | €33,526 | +€20,616 | +159.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,910 | €33,526 | +€20,616 | +159.7% |
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.