DIANTHUS: 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.
DIANTHUS
Largest movements
- Tangible fixed assets -€132,914
down €132,914 (-1.4%), from €9.3m to €9.2m
of which Land and buildings: -€105,150
- Debts after one year -€573,155
down €573,155 (-8.6%), from €6.7m to €6.1m
of which Financial debts: -€573,155
- Reserves +€410,731
up €410,731 (+41.7%), from €985,614 to €1.4m
of which Distributable reserves: +€380,000
- Trade debts +€99,686
up €99,686 (+653.6%), from €15,253 to €114,939
- Taxes +€95,472
up €95,472 (+246.2%), from €38,772 to €134,244
- Gross operating margin +€72,724
up €72,724 (+8.1%), from €895,927 to €968,650
- Depreciation +€22,934
up €22,934 (+10.3%), from €222,027 to €244,961
- Financial charges -€10,165
down €10,165 (-10.9%), from €93,623 to €83,459
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 | €9,472,681 | €9,426,072 | -€46,609 | -0.5% |
| Fixed assets | 21/28 | €9,308,885 | €9,175,971 | -€132,914 | -1.4% |
| Tangible fixed assets | 22/27 | €9,308,885 | €9,175,971 | -€132,914 | -1.4% |
| Land and buildings | 22 | €9,035,017 | €8,929,866 | -€105,150 | -1.2% |
| Plant, machinery and equipment | 23 | €273,869 | €240,820 | -€33,049 | -12.1% |
| Furniture and vehicles | 24 | - | €5,285 | +€5,285 | |
| Current assets | 29/58 | €163,795 | €250,101 | +€86,305 | +52.7% |
| Amounts receivable within one year | 40/41 | €157,751 | €207,707 | +€49,957 | +31.7% |
| Trade receivables | 40 | €146,523 | €196,480 | +€49,957 | +34.1% |
| Other amounts receivable | 41 | €11,228 | €11,228 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,045 | €42,393 | +€36,349 | +601.3% |
| Total equity and liabilities | 10/49 | €9,472,681 | €9,426,072 | -€46,609 | -0.5% |
| Equity | 10/15 | €1,758,894 | €2,171,183 | +€412,290 | +23.4% |
| Contributions | 10/11 | €770,000 | €770,000 | = | 0.0% |
| Capital | 10 | €770,000 | €770,000 | = | 0.0% |
| Issued capital | 100 | €770,000 | €770,000 | = | 0.0% |
| Reserves | 13 | €985,614 | €1,396,345 | +€410,731 | +41.7% |
| Non-distributable reserves | 130/1 | €51,176 | €71,258 | +€20,082 | +39.2% |
| Legal reserve | 130 | €51,176 | €71,258 | +€20,082 | +39.2% |
| Tax-exempt reserves | 132 | €4,438 | €15,088 | +€10,649 | +239.9% |
| Distributable reserves | 133 | €930,000 | €1,310,000 | +€380,000 | +40.9% |
| Profit (loss) carried forward | 14 | €3,280 | €4,838 | +€1,558 | +47.5% |
| Amounts payable | 17/49 | €7,713,787 | €7,254,889 | -€458,898 | -5.9% |
| Amounts payable after more than one year | 17 | €6,669,285 | €6,096,129 | -€573,155 | -8.6% |
| Financial debts | 170/4 | €5,779,285 | €5,206,129 | -€573,155 | -9.9% |
| Other amounts payable | 178/9 | €890,000 | €890,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,044,502 | €1,158,759 | +€114,257 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €608,283 | €573,155 | -€35,128 | -5.8% |
| Trade debts | 44 | €15,253 | €114,939 | +€99,686 | +653.6% |
| Suppliers | 440/4 | €15,253 | €114,939 | +€99,686 | +653.6% |
| Taxes, remuneration and social security | 45 | €28,713 | €34,913 | +€6,200 | +21.6% |
| Taxes | 450/3 | €28,713 | €34,913 | +€6,200 | +21.6% |
| Other amounts payable | 47/48 | €392,253 | €435,752 | +€43,498 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €222,027 | €244,961 | +€22,934 | +10.3% |
| Other operating charges | 640/8 | €93,533 | €93,697 | +€164 | +0.2% |
| Gross operating margin | 9900 | €895,927 | €968,650 | +€72,724 | +8.1% |
| Operating profit (loss) | 9901 | €580,366 | €629,992 | +€49,626 | +8.6% |
| Financial charges | 65/66B | €93,623 | €83,459 | -€10,165 | -10.9% |
| Recurring financial charges | 65 | €93,623 | €83,459 | -€10,165 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €486,743 | €546,534 | +€59,791 | +12.3% |
| Income taxes | 67/77 | €38,772 | €134,244 | +€95,472 | +246.2% |
| Profit (loss) for the period | 9904 | €447,971 | €412,290 | -€35,681 | -8.0% |
| Transfer to tax-exempt reserves | 689 | €4,438 | €10,649 | +€6,211 | +139.9% |
| Profit (loss) for the period to be appropriated | 9905 | €443,532 | €401,640 | -€41,892 | -9.4% |
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 9 October 2026 via checked.be.