DIANA DISTRIBUTION: 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 DISTRIBUTION
Largest movements
- Stocks and contracts +€33,644
up €33,644 (+133%), from €25,275 to €58,918
- Current investments +€23,155
new in 2025: €23,155
- Receivables within one year -€22,900
down €22,900 (-61.5%), from €37,214 to €14,314
of which Trade receivables: -€18,779
- Financial fixed assets +€22,453
new in 2025: €22,453
- Cash -€21,543
down €21,543 (-36.7%), from €58,685 to €37,142
mainly Stocks and contracts (-€33,644) and Current investments (-€23,155)
- Profit (loss) carried forward +€51,821
up €51,821 (+85.7%), from €60,435 to €112,256
- Trade debts -€15,862
down €15,862 (-98.7%), from €16,071 to €208
- Turnover -€441,459
no longer reported in 2025 (was €441,459)
- Purchases and services -€355,577
no longer reported in 2025 (was €355,577)
- Gross operating margin -€19,011
down €19,011 (-22.1%), from €85,881 to €66,870
- Financial income +€10,461
up €10,461 (+4,707%), from €222 to €10,683
of which Financial income: +€10,461
- Financial charges +€6,751
up €6,751 (+672%), from €1,005 to €7,756
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 | €121,509 | €156,258 | +€34,750 | +28.6% |
| Fixed assets | 21/28 | - | €22,453 | +€22,453 | |
| Financial fixed assets | 28 | - | €22,453 | +€22,453 | |
| Current assets | 29/58 | €121,509 | €133,806 | +€12,297 | +10.1% |
| Stocks and contracts in progress | 3 | €25,275 | €58,918 | +€33,644 | +133% |
| Stocks | 30/36 | €25,275 | €58,918 | +€33,644 | +133% |
| Amounts receivable within one year | 40/41 | €37,214 | €14,314 | -€22,900 | -61.5% |
| Trade receivables | 40 | €27,493 | €8,713 | -€18,779 | -68.3% |
| Other amounts receivable | 41 | €9,722 | €5,601 | -€4,121 | -42.4% |
| Current investments | 50/53 | - | €23,155 | +€23,155 | |
| Cash at bank and in hand | 54/58 | €58,685 | €37,142 | -€21,543 | -36.7% |
| Deferred charges and accrued income | 490/1 | €334 | €276 | -€59 | -17.5% |
| Total equity and liabilities | 10/49 | €121,509 | €156,258 | +€34,750 | +28.6% |
| Equity | 10/15 | €66,435 | €118,256 | +€51,821 | +78.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,435 | €112,256 | +€51,821 | +85.7% |
| Amounts payable | 17/49 | €55,074 | €38,003 | -€17,071 | -31.0% |
| Amounts payable within one year | 42/48 | €55,074 | €38,003 | -€17,071 | -31.0% |
| Trade debts | 44 | €16,071 | €208 | -€15,862 | -98.7% |
| Suppliers | 440/4 | €16,071 | €208 | -€15,862 | -98.7% |
| Taxes, remuneration and social security | 45 | €39,003 | €37,794 | -€1,209 | -3.1% |
| Taxes | 450/3 | €39,003 | €37,794 | -€1,209 | -3.1% |
| Turnover | 70 | €441,459 | - | -€441,459 | |
| Goods, raw materials, services and sundry goods | 60/61 | €355,577 | - | -€355,577 | |
| Other operating charges | 640/8 | €648 | €703 | +€54 | +8.3% |
| Non-recurring operating charges | 66A | €2,537 | - | -€2,537 | |
| Gross operating margin | 9900 | €85,881 | €66,870 | -€19,011 | -22.1% |
| Operating profit (loss) | 9901 | €82,696 | €66,168 | -€16,528 | -20.0% |
| Financial income | 75/76B | €222 | €10,683 | +€10,461 | +4,707% |
| Recurring financial income | 75 | €222 | €10,683 | +€10,461 | +4,707% |
| Non-recurring financial income | 76B | €222 | - | -€222 | |
| Financial charges | 65/66B | €1,005 | €7,756 | +€6,751 | +672% |
| Recurring financial charges | 65 | €1,005 | €7,756 | +€6,751 | +672% |
| Profit (loss) for the period before taxes | 9903 | €81,913 | €69,095 | -€12,818 | -15.6% |
| Income taxes | 67/77 | €20,478 | €17,274 | -€3,205 | -15.6% |
| Profit (loss) for the period | 9904 | €61,435 | €51,821 | -€9,614 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €61,435 | €51,821 | -€9,614 | -15.6% |
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 22 October 2026 via checked.be.