DIANINE: 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.
DIANINE
Largest movements
- Stocks and contracts -€1.5m
no longer reported in 2025 (was €1.5m)
- Receivables within one year +€459,013
up €459,013 (+144%), from €319,680 to €778,692
of which Trade receivables: +€462,397
- Cash -€34,171
down €34,171 (-61.5%), from €55,537 to €21,366
mainly Net result for the year (-€1.1m) and Receivables within one year (-€459,013)
- Tangible fixed assets -€26,191
down €26,191 (-6.8%), from €386,843 to €360,652
of which Land and buildings: -€14,612
- Profit (loss) carried forward -€1.1m
new in 2025: -€1.1m
- Other debts -€56,787
down €56,787 (-14.4%), from €394,924 to €338,137
- Trade debts +€49,427
up €49,427 (+288%), from €17,190 to €66,617
- Debts after one year -€35,288
down €35,288 (-56.2%), from €62,766 to €27,478
- Gross operating margin -€750,076
down €750,076 (-290%), from -€258,776 to -€1.0m
- Staff costs +€13,521
new in 2025: €13,521
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 | €2,275,715 | €1,165,930 | -€1.1m | -48.8% |
| Fixed assets | 21/28 | €386,843 | €360,652 | -€26,191 | -6.8% |
| Tangible fixed assets | 22/27 | €386,843 | €360,652 | -€26,191 | -6.8% |
| Land and buildings | 22 | €365,851 | €351,239 | -€14,612 | -4.0% |
| Plant, machinery and equipment | 23 | €1,198 | €856 | -€342 | -28.6% |
| Furniture and vehicles | 24 | €19,794 | €8,558 | -€11,236 | -56.8% |
| Current assets | 29/58 | €1,888,872 | €805,278 | -€1.1m | -57.4% |
| Stocks and contracts in progress | 3 | €1,512,476 | - | -€1.5m | |
| Stocks | 30/36 | €1,512,476 | - | -€1.5m | |
| Amounts receivable within one year | 40/41 | €319,680 | €778,692 | +€459,013 | +144% |
| Trade receivables | 40 | €289,799 | €752,196 | +€462,397 | +160% |
| Other amounts receivable | 41 | €29,880 | €26,496 | -€3,384 | -11.3% |
| Cash at bank and in hand | 54/58 | €55,537 | €21,366 | -€34,171 | -61.5% |
| Deferred charges and accrued income | 490/1 | €1,179 | €5,219 | +€4,040 | +343% |
| Total equity and liabilities | 10/49 | €2,275,715 | €1,165,930 | -€1.1m | -48.8% |
| Equity | 10/15 | €1,747,856 | €683,044 | -€1.1m | -60.9% |
| Contributions | 10/11 | €886,696 | €886,696 | = | 0.0% |
| Reserves | 13 | €861,160 | €861,160 | = | 0.0% |
| Distributable reserves | 133 | €861,160 | €861,160 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,064,812 | -€1.1m | |
| Amounts payable | 17/49 | €527,859 | €482,887 | -€44,972 | -8.5% |
| Amounts payable after more than one year | 17 | €62,766 | €27,478 | -€35,288 | -56.2% |
| Financial debts | 170/4 | €62,766 | €27,478 | -€35,288 | -56.2% |
| Amounts payable within one year | 42/48 | €456,975 | €455,409 | -€1,565 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €33,806 | €35,288 | +€1,482 | +4.4% |
| Trade debts | 44 | €17,190 | €66,617 | +€49,427 | +288% |
| Suppliers | 440/4 | €17,190 | €66,617 | +€49,427 | +288% |
| Taxes, remuneration and social security | 45 | €11,055 | €15,367 | +€4,313 | +39.0% |
| Taxes | 450/3 | €11,055 | €14,187 | +€3,133 | +28.3% |
| Remuneration and social security | 454/9 | - | €1,180 | +€1,180 | |
| Other amounts payable | 47/48 | €394,924 | €338,137 | -€56,787 | -14.4% |
| Accrued charges and deferred income | 492/3 | €8,119 | - | -€8,119 | |
| Non-recurring operating income | 76A | €19,535 | - | -€19,535 | |
| Remuneration, social security and pensions | 62 | - | €13,521 | +€13,521 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,273 | €26,191 | -€82 | -0.3% |
| Other operating charges | 640/8 | €6,777 | €6,973 | +€196 | +2.9% |
| Gross operating margin | 9900 | -€258,776 | -€1,008,853 | -€750,076 | -290% |
| Operating profit (loss) | 9901 | -€291,826 | -€1,055,537 | -€763,711 | -262% |
| Financial income | 75/76B | €127 | €1 | -€127 | -99.3% |
| Recurring financial income | 75 | €127 | €1 | -€127 | -99.3% |
| Financial charges | 65/66B | €8,123 | €6,370 | -€1,753 | -21.6% |
| Recurring financial charges | 65 | €8,123 | €6,370 | -€1,753 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | -€299,822 | -€1,061,906 | -€762,085 | -254% |
| Income taxes | 67/77 | €5,733 | €2,906 | -€2,826 | -49.3% |
| Profit (loss) for the period | 9904 | -€305,554 | -€1,064,812 | -€759,258 | -248% |
| Profit (loss) for the period to be appropriated | 9905 | -€305,554 | -€1,064,812 | -€759,258 | -248% |
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 29 October 2026 via checked.be.