DIANE: what changed
Two fiscal 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.
DIANE
Largest movements
- Receivables within one year +€766
up €766 (+15.2%), from €5,027 to €5,793
- Tangible fixed assets -€517
down €517 (-4.2%), from €12,259 to €11,742
of which Land and buildings: -€452
- Trade debts +€520
new in 2025: €520
- Profit (loss) carried forward -€308
down €308 (-28.8%), from -€1,068 to -€1,376
- Depreciation -€350
down €350 (-40.4%), from €868 to €517
- Gross operating margin -€311
down €311 (-15.2%), from €2,045 to €1,734
- Other operating charges +€47
up €47 (+2.9%), from €1,595 to €1,642
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 | €17,532 | €17,744 | +€212 | +1.2% |
| Fixed assets | 21/28 | €12,259 | €11,742 | -€517 | -4.2% |
| Tangible fixed assets | 22/27 | €12,259 | €11,742 | -€517 | -4.2% |
| Land and buildings | 22 | €12,193 | €11,742 | -€452 | -3.7% |
| Plant, machinery and equipment | 23 | €66 | - | -€66 | |
| Current assets | 29/58 | €5,273 | €6,002 | +€729 | +13.8% |
| Amounts receivable within one year | 40/41 | €5,027 | €5,793 | +€766 | +15.2% |
| Other amounts receivable | 41 | €5,027 | €5,793 | +€766 | +15.2% |
| Cash at bank and in hand | 54/58 | €137 | €95 | -€42 | -30.3% |
| Deferred charges and accrued income | 490/1 | €109 | €114 | +€4 | +4.0% |
| Total equity and liabilities | 10/49 | €17,532 | €17,744 | +€212 | +1.2% |
| Equity | 10/15 | €17,532 | €17,224 | -€308 | -1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,068 | -€1,376 | -€308 | -28.8% |
| Amounts payable | 17/49 | - | €520 | +€520 | |
| Amounts payable within one year | 42/48 | - | €520 | +€520 | |
| Trade debts | 44 | - | €520 | +€520 | |
| Suppliers | 440/4 | - | €520 | +€520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €868 | €517 | -€350 | -40.4% |
| Other operating charges | 640/8 | €1,595 | €1,642 | +€47 | +2.9% |
| Gross operating margin | 9900 | €2,045 | €1,734 | -€311 | -15.2% |
| Operating profit (loss) | 9901 | -€418 | -€426 | -€7 | -1.8% |
| Financial income | 75/76B | €287 | €293 | +€6 | +2.1% |
| Recurring financial income | 75 | €287 | €293 | +€6 | +2.1% |
| Financial charges | 65/66B | €171 | €175 | +€4 | +2.5% |
| Recurring financial charges | 65 | €171 | €175 | +€4 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | -€302 | -€308 | -€6 | -1.9% |
| Profit (loss) for the period | 9904 | -€302 | -€308 | -€6 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€302 | -€308 | -€6 | -1.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.