DIANNA: 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.
DIANNA
Largest movements
- Tangible fixed assets +€47,360
up €47,360 (+1176.9%), from €4,024 to €51,384
of which Furniture and vehicles: +€47,993
- Cash -€32,542
down €32,542 (-89.5%), from €36,356 to €3,814
mainly Investment in fixed assets (net) (-€59,268) and Other debts (-€12,198)
- Deferred charges and accrued income +€3,126
up €3,126 (+746.7%), from €419 to €3,544
- Debts after one year +€16,762
new in 2025: €16,762
- Other debts -€12,198
down €12,198 (-62.9%), from €19,388 to €7,189
- Trade debts +€10,677
up €10,677 (+566.4%), from €1,885 to €12,562
- Current portion of long-term debt +€7,324
new in 2025: €7,324
- Profit (loss) carried forward -€4,603
down €4,603, from €3,988 to -€615
- Staff costs +€51,295
up €51,295 (+529.9%), from €9,681 to €60,976
- Gross operating margin +€43,246
up €43,246 (+136.0%), from €31,806 to €75,052
- Depreciation +€8,224
up €8,224 (+223.3%), from €3,684 to €11,908
- Other operating charges +€3,187
up €3,187 (+201.5%), from €1,582 to €4,768
- Taxes -€1,029
down €1,029 (-57.0%), from €1,805 to €776
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 | €42,893 | €61,117 | +€18,224 | +42.5% |
| Fixed assets | 21/28 | €4,144 | €51,504 | +€47,360 | +1142.9% |
| Tangible fixed assets | 22/27 | €4,024 | €51,384 | +€47,360 | +1176.9% |
| Plant, machinery and equipment | 23 | €943 | €310 | -€633 | -67.2% |
| Furniture and vehicles | 24 | €3,081 | €51,074 | +€47,993 | +1557.6% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €38,749 | €9,613 | -€29,136 | -75.2% |
| Stocks and contracts in progress | 3 | €1,543 | €1,434 | -€110 | -7.1% |
| Stocks | 30/36 | €1,543 | €1,434 | -€110 | -7.1% |
| Amounts receivable within one year | 40/41 | €431 | €821 | +€390 | +90.4% |
| Trade receivables | 40 | €411 | €528 | +€117 | +28.5% |
| Other amounts receivable | 41 | €20 | €293 | +€273 | +1345.9% |
| Cash at bank and in hand | 54/58 | €36,356 | €3,814 | -€32,542 | -89.5% |
| Deferred charges and accrued income | 490/1 | €419 | €3,544 | +€3,126 | +746.7% |
| Total equity and liabilities | 10/49 | €42,893 | €61,117 | +€18,224 | +42.5% |
| Equity | 10/15 | €12,048 | €7,445 | -€4,603 | -38.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,988 | -€615 | -€4,603 | |
| Amounts payable | 17/49 | €30,845 | €53,672 | +€22,827 | +74.0% |
| Amounts payable after more than one year | 17 | - | €16,762 | +€16,762 | |
| Financial debts | 170/4 | - | €16,762 | +€16,762 | |
| Amounts payable within one year | 42/48 | €30,845 | €36,910 | +€6,065 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | - | €7,324 | +€7,324 | |
| Trade debts | 44 | €1,885 | €12,562 | +€10,677 | +566.4% |
| Suppliers | 440/4 | €1,885 | €12,562 | +€10,677 | +566.4% |
| Taxes, remuneration and social security | 45 | €9,573 | €9,835 | +€262 | +2.7% |
| Taxes | 450/3 | €8,470 | €8,850 | +€380 | +4.5% |
| Remuneration and social security | 454/9 | €1,102 | €984 | -€118 | -10.7% |
| Other amounts payable | 47/48 | €19,388 | €7,189 | -€12,198 | -62.9% |
| Remuneration, social security and pensions | 62 | €9,681 | €60,976 | +€51,295 | +529.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,684 | €11,908 | +€8,224 | +223.3% |
| Other operating charges | 640/8 | €1,582 | €4,768 | +€3,187 | +201.5% |
| Gross operating margin | 9900 | €31,806 | €75,052 | +€43,246 | +136.0% |
| Operating profit (loss) | 9901 | €16,860 | -€2,600 | -€19,460 | |
| Financial charges | 65/66B | €225 | €1,227 | +€1,002 | +446.4% |
| Recurring financial charges | 65 | €225 | €1,227 | +€1,002 | +446.4% |
| Profit (loss) for the period before taxes | 9903 | €16,635 | -€3,827 | -€20,462 | |
| Income taxes | 67/77 | €1,805 | €776 | -€1,029 | -57.0% |
| Profit (loss) for the period | 9904 | €14,830 | -€4,603 | -€19,433 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,830 | -€4,603 | -€19,433 |
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.