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
- Receivables within one year +€10,601
up €10,601 (+42.6%), from €24,893 to €35,494
- Tangible fixed assets -€3,084
down €3,084 (-33.3%), from €9,251 to €6,168
- Cash -€2,525
down €2,525 (-81.3%), from €3,104 to €579
mainly Receivables within one year (-€10,601) and Deferred charges and accrued income (-€68)
- Trade debts +€3,044
new in 2025: €3,044
- Profit (loss) carried forward +€973
up €973 (+3.1%), from €31,036 to €32,009
- Reserves +€918
up €918 (+24.7%), from €3,718 to €4,637
of which Non-distributable reserves: +€918
- Turnover -€37,587
no longer reported in 2025 (was €37,587)
- Purchases and services -€13,297
no longer reported in 2025 (was €13,297)
- Gross operating margin +€4,122
up €4,122 (+15.7%), from €26,309 to €30,431
- Staff costs +€2,743
up €2,743 (+12.3%), from €22,273 to €25,016
- Other operating charges +€1,014
new in 2025: €1,014
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 | €39,565 | €44,625 | +€5,060 | +12.8% |
| Fixed assets | 21/28 | €9,284 | €6,200 | -€3,084 | -33.2% |
| Tangible fixed assets | 22/27 | €9,251 | €6,168 | -€3,084 | -33.3% |
| Furniture and vehicles | 24 | €9,251 | €6,168 | -€3,084 | -33.3% |
| Financial fixed assets | 28 | €32 | €32 | = | 0.0% |
| Current assets | 29/58 | €30,282 | €38,426 | +€8,144 | +26.9% |
| Amounts receivable within one year | 40/41 | €24,893 | €35,494 | +€10,601 | +42.6% |
| Other amounts receivable | 41 | €24,893 | €35,494 | +€10,601 | +42.6% |
| Cash at bank and in hand | 54/58 | €3,104 | €579 | -€2,525 | -81.3% |
| Deferred charges and accrued income | 490/1 | €2,284 | €2,352 | +€68 | +3.0% |
| Total equity and liabilities | 10/49 | €39,565 | €44,625 | +€5,060 | +12.8% |
| Equity | 10/15 | €35,346 | €37,238 | +€1,891 | +5.4% |
| Contributions | 10/11 | €592 | €592 | = | 0.0% |
| Reserves | 13 | €3,718 | €4,637 | +€918 | +24.7% |
| Non-distributable reserves | 130/1 | - | €918 | +€918 | |
| Reserves not available under the articles | 1311 | - | €918 | +€918 | |
| Distributable reserves | 133 | €3,718 | €3,718 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,036 | €32,009 | +€973 | +3.1% |
| Amounts payable | 17/49 | €4,219 | €7,388 | +€3,169 | +75.1% |
| Amounts payable within one year | 42/48 | €4,219 | €7,388 | +€3,169 | +75.1% |
| Trade debts | 44 | - | €3,044 | +€3,044 | |
| Suppliers | 440/4 | - | €3,044 | +€3,044 | |
| Taxes, remuneration and social security | 45 | €4,219 | €4,344 | +€125 | +3.0% |
| Taxes | 450/3 | €1,947 | €87 | -€1,860 | -95.6% |
| Remuneration and social security | 454/9 | €2,272 | €4,258 | +€1,985 | +87.4% |
| Turnover | 70 | €37,587 | - | -€37,587 | |
| Goods, raw materials, services and sundry goods | 60/61 | €13,297 | - | -€13,297 | |
| Remuneration, social security and pensions | 62 | €22,273 | €25,016 | +€2,743 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,084 | €3,084 | = | 0.0% |
| Other operating charges | 640/8 | - | €1,014 | +€1,014 | |
| Gross operating margin | 9900 | €26,309 | €30,431 | +€4,122 | +15.7% |
| Operating profit (loss) | 9901 | €952 | €1,317 | +€365 | +38.4% |
| Financial charges | 65/66B | €333 | €176 | -€158 | -47.3% |
| Recurring financial charges | 65 | €333 | €176 | -€158 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | €619 | €1,142 | +€523 | +84.6% |
| Income taxes | 67/77 | €228 | €169 | -€60 | -26.1% |
| Profit (loss) for the period | 9904 | €390 | €973 | +€583 | +149.3% |
| Profit (loss) for the period to be appropriated | 9905 | €390 | €973 | +€583 | +149.3% |
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 10 October 2026 via checked.be.