DIAPHARMA: 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.
DIAPHARMA
Largest movements
- Cash -€126,275
down €126,275 (-24.1%), from €523,640 to €397,365
mainly Other debts (-€153,629) and Trade debts (-€24,774)
- Other debts -€153,629
down €153,629 (-44.5%), from €345,321 to €191,693
- Reserves +€51,639
up €51,639 (+17.7%), from €291,960 to €343,599
of which Distributable reserves: +€51,639
- Trade debts -€24,774
down €24,774 (-61.9%), from €39,998 to €15,223
- Tax, wage and social debts +€10,285
up €10,285 (+149.8%), from €6,863 to €17,148
- Gross operating margin +€19,855
up €19,855 (+23.2%), from €85,648 to €105,503
- Taxes +€16,138
up €16,138 (+155.0%), from €10,413 to €26,551
- Financial charges -€2,828
down €2,828 (-10.4%), from €27,179 to €24,351
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 | €717,883 | €600,343 | -€117,540 | -16.4% |
| Fixed assets | 21/28 | €15,190 | €18,866 | +€3,676 | +24.2% |
| Tangible fixed assets | 22/27 | €15,190 | €18,866 | +€3,676 | +24.2% |
| Plant, machinery and equipment | 23 | €15,190 | €18,866 | +€3,676 | +24.2% |
| Current assets | 29/58 | €702,693 | €581,477 | -€121,216 | -17.3% |
| Stocks and contracts in progress | 3 | €84,883 | €84,686 | -€197 | -0.2% |
| Stocks | 30/36 | €84,883 | €84,686 | -€197 | -0.2% |
| Amounts receivable within one year | 40/41 | €88,017 | €94,372 | +€6,355 | +7.2% |
| Trade receivables | 40 | €86,828 | €94,372 | +€7,544 | +8.7% |
| Other amounts receivable | 41 | €1,189 | €0 | -€1,189 | -100.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €523,640 | €397,365 | -€126,275 | -24.1% |
| Deferred charges and accrued income | 490/1 | €6,153 | €5,054 | -€1,099 | -17.9% |
| Total equity and liabilities | 10/49 | €717,883 | €600,343 | -€117,540 | -16.4% |
| Equity | 10/15 | €305,629 | €357,269 | +€51,639 | +16.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €291,960 | €343,599 | +€51,639 | +17.7% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €281,960 | €333,599 | +€51,639 | +18.3% |
| Profit (loss) carried forward | 14 | €1,269 | €1,269 | = | 0.0% |
| Amounts payable | 17/49 | €412,254 | €243,074 | -€169,180 | -41.0% |
| Amounts payable within one year | 42/48 | €392,183 | €224,064 | -€168,119 | -42.9% |
| Trade debts | 44 | €39,998 | €15,223 | -€24,774 | -61.9% |
| Suppliers | 440/4 | €39,998 | €15,223 | -€24,774 | -61.9% |
| Taxes, remuneration and social security | 45 | €6,863 | €17,148 | +€10,285 | +149.8% |
| Taxes | 450/3 | €6,863 | €17,148 | +€10,285 | +149.8% |
| Other amounts payable | 47/48 | €345,321 | €191,693 | -€153,629 | -44.5% |
| Accrued charges and deferred income | 492/3 | €20,071 | €19,010 | -€1,061 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,642 | €3,933 | +€291 | +8.0% |
| Other operating charges | 640/8 | €23 | €109 | +€86 | +374.1% |
| Gross operating margin | 9900 | €85,648 | €105,503 | +€19,855 | +23.2% |
| Operating profit (loss) | 9901 | €81,984 | €101,461 | +€19,478 | +23.8% |
| Financial income | 75/76B | €974 | €1,080 | +€106 | +10.9% |
| Recurring financial income | 75 | €974 | €1,080 | +€106 | +10.9% |
| Financial charges | 65/66B | €27,179 | €24,351 | -€2,828 | -10.4% |
| Recurring financial charges | 65 | €27,179 | €24,351 | -€2,828 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €55,779 | €78,191 | +€22,412 | +40.2% |
| Income taxes | 67/77 | €10,413 | €26,551 | +€16,138 | +155.0% |
| Profit (loss) for the period | 9904 | €45,366 | €51,639 | +€6,273 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,366 | €51,639 | +€6,273 | +13.8% |
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.