DIAPASON: 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.
DIAPASON
Largest movements
- Intangible fixed assets -€32,153
down €32,153 (-20.0%), from €160,714 to €128,562
- Tangible fixed assets +€21,956
up €21,956 (+895%), from €2,455 to €24,411
- Cash -€5,151
down €5,151 (-100.0%), from €5,151 to €0
mainly Net result for the year (-€37,278) and Investment in fixed assets (net) (-€23,589)
- Profit (loss) carried forward -€37,278
down €37,278 (-115%), from -€32,311 to -€69,589
- Debts after one year +€10,627
up €10,627 (+30.1%), from €35,325 to €45,952
- Other debts +€7,923
up €7,923 (+5.1%), from €154,387 to €162,310
- Current portion of long-term debt +€2,592
up €2,592 (+34.9%), from €7,423 to €10,015
- Gross operating margin -€17,926
down €17,926 (-98.1%), from €18,274 to €348
- Depreciation +€639
up €639 (+1.9%), from €33,146 to €33,785
- Financial charges -€319
down €319 (-9.8%), from €3,266 to €2,947
- Staff costs -€250
no longer reported in 2025 (was €250)
- Other operating charges +€192
up €192 (+44.0%), from €436 to €628
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 | €171,075 | €155,993 | -€15,083 | -8.8% |
| Fixed assets | 21/28 | €163,169 | €152,973 | -€10,196 | -6.2% |
| Intangible fixed assets | 21 | €160,714 | €128,562 | -€32,153 | -20.0% |
| Tangible fixed assets | 22/27 | €2,455 | €24,411 | +€21,956 | +895% |
| Furniture and vehicles | 24 | €2,455 | €24,411 | +€21,956 | +895% |
| Current assets | 29/58 | €7,907 | €3,020 | -€4,887 | -61.8% |
| Cash at bank and in hand | 54/58 | €5,151 | €0 | -€5,151 | -100.0% |
| Deferred charges and accrued income | 490/1 | €2,755 | €3,020 | +€264 | +9.6% |
| Total equity and liabilities | 10/49 | €171,075 | €155,993 | -€15,083 | -8.8% |
| Equity | 10/15 | -€27,311 | -€64,589 | -€37,278 | -136% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,311 | -€69,589 | -€37,278 | -115% |
| Amounts payable | 17/49 | €198,386 | €220,582 | +€22,195 | +11.2% |
| Amounts payable after more than one year | 17 | €35,325 | €45,952 | +€10,627 | +30.1% |
| Financial debts | 170/4 | €35,325 | €45,952 | +€10,627 | +30.1% |
| Amounts payable within one year | 42/48 | €163,061 | €174,345 | +€11,284 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €7,423 | €10,015 | +€2,592 | +34.9% |
| Trade debts | 44 | €1,021 | €1,754 | +€733 | +71.8% |
| Suppliers | 440/4 | €1,021 | €1,754 | +€733 | +71.8% |
| Taxes, remuneration and social security | 45 | €230 | €266 | +€36 | +15.6% |
| Taxes | 450/3 | €230 | €266 | +€36 | +15.6% |
| Other amounts payable | 47/48 | €154,387 | €162,310 | +€7,923 | +5.1% |
| Accrued charges and deferred income | 492/3 | - | €284 | +€284 | |
| Remuneration, social security and pensions | 62 | €250 | - | -€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,146 | €33,785 | +€639 | +1.9% |
| Other operating charges | 640/8 | €436 | €628 | +€192 | +44.0% |
| Gross operating margin | 9900 | €18,274 | €348 | -€17,926 | -98.1% |
| Operating profit (loss) | 9901 | -€15,558 | -€34,065 | -€18,507 | -119% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,266 | €2,947 | -€319 | -9.8% |
| Recurring financial charges | 65 | €3,266 | €2,947 | -€319 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | -€18,824 | -€37,012 | -€18,188 | -96.6% |
| Income taxes | 67/77 | €230 | €266 | +€36 | +15.6% |
| Profit (loss) for the period | 9904 | -€19,055 | -€37,278 | -€18,224 | -95.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,055 | -€37,278 | -€18,224 | -95.6% |
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 15 October 2026 via checked.be.