DIANTIS: 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.
DIANTIS
Largest movements
- Receivables within one year +€92,115
up €92,115 (+69.8%), from €132,015 to €224,129
of which Trade receivables: +€89,323
- Tangible fixed assets +€65,740
up €65,740 (+17.6%), from €372,780 to €438,520
of which Furniture and vehicles: +€73,108
- Cash +€17,139
up €17,139 (+155.9%), from €10,994 to €28,133
mainly Trade debts (+€46,236) and Depreciation (+€41,782)
- Trade debts +€46,236
up €46,236 (+61.8%), from €74,815 to €121,050
- Accrued charges and deferred income -€39,943
down €39,943 (-96.7%), from €41,285 to €1,342
- Current portion of long-term debt +€39,761
up €39,761 (+93.6%), from €42,487 to €82,248
- Short-term financial debts +€39,000
new in 2025: €39,000
- Other debts +€37,652
new in 2025: €37,652
- Depreciation +€14,915
up €14,915 (+55.5%), from €26,867 to €41,782
- Gross operating margin -€12,085
down €12,085 (-3.7%), from €328,219 to €316,134
- Financial charges -€11,803
down €11,803 (-42.4%), from €27,835 to €16,033
of which Non-recurring financial charges: -€17,643
- Staff costs +€9,344
up €9,344 (+4.7%), from €199,025 to €208,369
- Other operating charges -€5,528
down €5,528 (-29.3%), from €18,886 to €13,358
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 | €639,991 | €825,357 | +€185,366 | +29.0% |
| Fixed assets | 21/28 | €372,924 | €438,664 | +€65,740 | +17.6% |
| Tangible fixed assets | 22/27 | €372,780 | €438,520 | +€65,740 | +17.6% |
| Land and buildings | 22 | €365,696 | €359,328 | -€6,368 | -1.7% |
| Plant, machinery and equipment | 23 | €7,083 | €6,083 | -€1,000 | -14.1% |
| Furniture and vehicles | 24 | - | €73,108 | +€73,108 | |
| Financial fixed assets | 28 | €145 | €145 | = | 0.0% |
| Current assets | 29/58 | €267,067 | €386,693 | +€119,626 | +44.8% |
| Stocks and contracts in progress | 3 | €124,059 | €128,432 | +€4,374 | +3.5% |
| Stocks | 30/36 | €124,059 | €128,432 | +€4,374 | +3.5% |
| Amounts receivable within one year | 40/41 | €132,015 | €224,129 | +€92,115 | +69.8% |
| Trade receivables | 40 | €132,015 | €221,338 | +€89,323 | +67.7% |
| Other amounts receivable | 41 | - | €2,791 | +€2,791 | |
| Cash at bank and in hand | 54/58 | €10,994 | €28,133 | +€17,139 | +155.9% |
| Deferred charges and accrued income | 490/1 | - | €5,998 | +€5,998 | |
| Total equity and liabilities | 10/49 | €639,991 | €825,357 | +€185,366 | +29.0% |
| Equity | 10/15 | €164,155 | €187,520 | +€23,365 | +14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €145,555 | €168,920 | +€23,365 | +16.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €143,695 | €167,060 | +€23,365 | +16.3% |
| Amounts payable | 17/49 | €475,836 | €637,838 | +€162,001 | +34.0% |
| Amounts payable after more than one year | 17 | €293,604 | €317,657 | +€24,053 | +8.2% |
| Financial debts | 170/4 | €293,604 | €317,657 | +€24,053 | +8.2% |
| Amounts payable within one year | 42/48 | €140,947 | €318,838 | +€177,892 | +126.2% |
| Current portion of amounts payable after more than one year | 42 | €42,487 | €82,248 | +€39,761 | +93.6% |
| Financial debts | 43 | - | €39,000 | +€39,000 | |
| Credit institutions | 430/8 | - | €39,000 | +€39,000 | |
| Trade debts | 44 | €74,815 | €121,050 | +€46,236 | +61.8% |
| Suppliers | 440/4 | €74,815 | €121,050 | +€46,236 | +61.8% |
| Taxes, remuneration and social security | 45 | €23,646 | €38,888 | +€15,243 | +64.5% |
| Taxes | 450/3 | €23,646 | €31,292 | +€7,646 | +32.3% |
| Remuneration and social security | 454/9 | - | €7,596 | +€7,596 | |
| Other amounts payable | 47/48 | - | €37,652 | +€37,652 | |
| Accrued charges and deferred income | 492/3 | €41,285 | €1,342 | -€39,943 | -96.7% |
| Non-recurring operating income | 76A | - | €4,839 | +€4,839 | |
| Remuneration, social security and pensions | 62 | €199,025 | €208,369 | +€9,344 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,867 | €41,782 | +€14,915 | +55.5% |
| Other operating charges | 640/8 | €18,886 | €13,358 | -€5,528 | -29.3% |
| Gross operating margin | 9900 | €328,219 | €316,134 | -€12,085 | -3.7% |
| Operating profit (loss) | 9901 | €83,441 | €52,625 | -€30,816 | -36.9% |
| Financial income | 75/76B | €1 | €11 | +€10 | +905.6% |
| Recurring financial income | 75 | €1 | €11 | +€10 | +905.6% |
| Financial charges | 65/66B | €27,835 | €16,033 | -€11,803 | -42.4% |
| Recurring financial charges | 65 | €10,192 | €16,033 | +€5,841 | +57.3% |
| Non-recurring financial charges | 66B | €17,643 | - | -€17,643 | |
| Profit (loss) for the period before taxes | 9903 | €55,607 | €36,603 | -€19,004 | -34.2% |
| Income taxes | 67/77 | €18,220 | €13,238 | -€4,981 | -27.3% |
| Profit (loss) for the period | 9904 | €37,387 | €23,365 | -€14,023 | -37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,387 | €23,365 | -€14,023 | -37.5% |
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 10 October 2026 via checked.be.