DIANKO: 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.
DIANKO
Largest movements
- Receivables within one year +€27,000
up €27,000 (+20.8%), from €130,000 to €157,000
- Tangible fixed assets -€9,181
down €9,181 (-1.4%), from €635,757 to €626,576
of which Land and buildings: -€8,997
- Reserves +€15,915
up €15,915 (+10.8%), from €147,924 to €163,839
of which Distributable reserves: +€15,915
- Gross operating margin +€6,660
up €6,660 (+16.0%), from €41,687 to €48,348
- Taxes +€2,189
up €2,189 (+38.3%), from €5,713 to €7,902
- Depreciation -€1,256
down €1,256 (-12.0%), from €10,437 to €9,181
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 | €806,635 | €818,547 | +€11,912 | +1.5% |
| Fixed assets | 21/28 | €635,757 | €626,576 | -€9,181 | -1.4% |
| Tangible fixed assets | 22/27 | €635,757 | €626,576 | -€9,181 | -1.4% |
| Land and buildings | 22 | €634,103 | €625,106 | -€8,997 | -1.4% |
| Furniture and vehicles | 24 | €1,655 | €1,471 | -€184 | -11.1% |
| Current assets | 29/58 | €170,877 | €191,970 | +€21,093 | +12.3% |
| Amounts receivable within one year | 40/41 | €130,000 | €157,000 | +€27,000 | +20.8% |
| Other amounts receivable | 41 | €130,000 | €157,000 | +€27,000 | +20.8% |
| Cash at bank and in hand | 54/58 | €37,332 | €29,761 | -€7,571 | -20.3% |
| Deferred charges and accrued income | 490/1 | €3,545 | €5,209 | +€1,664 | +46.9% |
| Total equity and liabilities | 10/49 | €806,635 | €818,547 | +€11,912 | +1.5% |
| Equity | 10/15 | €209,424 | €225,339 | +€15,915 | +7.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €147,924 | €163,839 | +€15,915 | +10.8% |
| Non-distributable reserves | 130/1 | €55,156 | €55,156 | = | 0.0% |
| Legal reserve | 130 | €55,156 | €55,156 | = | 0.0% |
| Distributable reserves | 133 | €92,768 | €108,682 | +€15,915 | +17.2% |
| Amounts payable | 17/49 | €597,211 | €593,208 | -€4,003 | -0.7% |
| Amounts payable within one year | 42/48 | €594,035 | €589,881 | -€4,154 | -0.7% |
| Trade debts | 44 | €2,415 | €517 | -€1,898 | -78.6% |
| Suppliers | 440/4 | €2,415 | €517 | -€1,898 | -78.6% |
| Taxes, remuneration and social security | 45 | €6,422 | €5,402 | -€1,021 | -15.9% |
| Taxes | 450/3 | €6,422 | €5,402 | -€1,021 | -15.9% |
| Other amounts payable | 47/48 | €585,197 | €583,962 | -€1,235 | -0.2% |
| Accrued charges and deferred income | 492/3 | €3,176 | €3,328 | +€151 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,437 | €9,181 | -€1,256 | -12.0% |
| Other operating charges | 640/8 | €15,181 | €15,586 | +€405 | +2.7% |
| Gross operating margin | 9900 | €41,687 | €48,348 | +€6,660 | +16.0% |
| Operating profit (loss) | 9901 | €16,069 | €23,581 | +€7,512 | +46.7% |
| Financial income | 75/76B | €49 | €266 | +€217 | +444.3% |
| Recurring financial income | 75 | €49 | €266 | +€217 | +444.3% |
| Financial charges | 65/66B | €29 | €30 | +€1 | +3.4% |
| Recurring financial charges | 65 | €29 | €30 | +€1 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €16,089 | €23,817 | +€7,728 | +48.0% |
| Income taxes | 67/77 | €5,713 | €7,902 | +€2,189 | +38.3% |
| Profit (loss) for the period | 9904 | €10,376 | €15,915 | +€5,539 | +53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,376 | €15,915 | +€5,539 | +53.4% |
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 3 October 2026 via checked.be.