DIANGE: 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.
DIANGE
Largest movements
- Current investments -€88,297
down €88,297 (-37.1%), from €238,000 to €149,703
- Cash +€84,327
up €84,327 (+229.9%), from €36,686 to €121,013
mainly Other debts (+€123,906) and Net result for the year (+€114,883)
- Other debts +€123,906
up €123,906 (+199.9%), from €61,978 to €185,885
- Reserves -€85,117
down €85,117 (-20.2%), from €420,937 to €335,821
- Debts after one year -€77,727
down €77,727 (-14.3%), from €544,090 to €466,363
- Tax, wage and social debts +€14,778
up €14,778 (+147.9%), from €9,989 to €24,768
of which Taxes: +€12,049
- Gross operating margin -€23,341
down €23,341 (-32.1%), from €72,751 to €49,410
- Taxes -€3,305
down €3,305 (-11.9%), from €27,844 to €24,539
- Depreciation +€2,596
up €2,596 (+26.3%), from €9,859 to €12,455
- Financial income +€1,339
up €1,339 (+1.3%), from €105,249 to €106,588
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 | €1,121,433 | €1,097,466 | -€23,968 | -2.1% |
| Fixed assets | 21/28 | €816,295 | €805,085 | -€11,210 | -1.4% |
| Tangible fixed assets | 22/27 | €39,023 | €27,813 | -€11,210 | -28.7% |
| Furniture and vehicles | 24 | €35,252 | €23,448 | -€11,804 | -33.5% |
| Other tangible fixed assets | 26 | €3,771 | €4,366 | +€594 | +15.8% |
| Financial fixed assets | 28 | €777,272 | €777,272 | = | 0.0% |
| Current assets | 29/58 | €305,138 | €292,380 | -€12,758 | -4.2% |
| Amounts receivable within one year | 40/41 | €30,068 | €21,039 | -€9,029 | -30.0% |
| Trade receivables | 40 | €26,786 | €15,405 | -€11,381 | -42.5% |
| Other amounts receivable | 41 | €3,282 | €5,634 | +€2,352 | +71.7% |
| Current investments | 50/53 | €238,000 | €149,703 | -€88,297 | -37.1% |
| Cash at bank and in hand | 54/58 | €36,686 | €121,013 | +€84,327 | +229.9% |
| Deferred charges and accrued income | 490/1 | €385 | €626 | +€241 | +62.7% |
| Total equity and liabilities | 10/49 | €1,121,433 | €1,097,466 | -€23,968 | -2.1% |
| Equity | 10/15 | €424,537 | €339,421 | -€85,117 | -20.0% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Reserves | 13 | €420,937 | €335,821 | -€85,117 | -20.2% |
| Distributable reserves | 133 | €420,937 | €335,821 | -€85,117 | -20.2% |
| Amounts payable | 17/49 | €696,896 | €758,045 | +€61,149 | +8.8% |
| Amounts payable after more than one year | 17 | €544,090 | €466,363 | -€77,727 | -14.3% |
| Financial debts | 170/4 | €544,090 | €466,363 | -€77,727 | -14.3% |
| Amounts payable within one year | 42/48 | €152,806 | €291,682 | +€138,876 | +90.9% |
| Current portion of amounts payable after more than one year | 42 | €77,727 | €77,727 | = | 0.0% |
| Trade debts | 44 | €3,111 | €3,302 | +€192 | +6.2% |
| Suppliers | 440/4 | €3,111 | €3,302 | +€192 | +6.2% |
| Taxes, remuneration and social security | 45 | €9,989 | €24,768 | +€14,778 | +147.9% |
| Taxes | 450/3 | €9,989 | €22,038 | +€12,049 | +120.6% |
| Remuneration and social security | 454/9 | - | €2,729 | +€2,729 | |
| Other amounts payable | 47/48 | €61,978 | €185,885 | +€123,906 | +199.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,859 | €12,455 | +€2,596 | +26.3% |
| Other operating charges | 640/8 | €2,398 | €2,385 | -€13 | -0.5% |
| Gross operating margin | 9900 | €72,751 | €49,410 | -€23,341 | -32.1% |
| Operating profit (loss) | 9901 | €60,494 | €34,570 | -€25,924 | -42.9% |
| Financial income | 75/76B | €105,249 | €106,588 | +€1,339 | +1.3% |
| Recurring financial income | 75 | €105,249 | €106,588 | +€1,339 | +1.3% |
| Financial charges | 65/66B | €2,291 | €1,736 | -€555 | -24.2% |
| Recurring financial charges | 65 | €2,291 | €1,736 | -€555 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €163,452 | €139,423 | -€24,029 | -14.7% |
| Income taxes | 67/77 | €27,844 | €24,539 | -€3,305 | -11.9% |
| Profit (loss) for the period | 9904 | €135,608 | €114,883 | -€20,725 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €135,608 | €114,883 | -€20,725 | -15.3% |
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 11 October 2026 via checked.be.