Diaphil: 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.
Diaphil
Largest movements
- Tangible fixed assets -€24,035
down €24,035 (-23.5%), from €102,321 to €78,286
of which Plant, machinery and equipment: -€24,035
- Cash -€13,137
down €13,137 (-21.1%), from €62,310 to €49,173
mainly Net result for the year (-€22,916) and Other debts (-€17,321)
- Profit (loss) carried forward -€22,916
down €22,916 (-26.3%), from -€87,289 to -€110,205
- Other debts -€17,321
down €17,321 (-7.5%), from €232,384 to €215,063
- Trade debts +€2,876
up €2,876 (+2,102%), from €137 to €3,012
- Gross operating margin -€3,697
down €3,697 (-41.7%), from €8,866 to €5,169
- Other operating charges -€271
down €271 (-6.3%), from €4,292 to €4,021
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 | €166,434 | €129,072 | -€37,361 | -22.4% |
| Fixed assets | 21/28 | €103,653 | €79,618 | -€24,035 | -23.2% |
| Tangible fixed assets | 22/27 | €102,321 | €78,286 | -€24,035 | -23.5% |
| Land and buildings | 22 | €78,286 | €78,286 | = | 0.0% |
| Plant, machinery and equipment | 23 | €24,035 | - | -€24,035 | |
| Financial fixed assets | 28 | €1,332 | €1,332 | = | 0.0% |
| Current assets | 29/58 | €62,780 | €49,454 | -€13,327 | -21.2% |
| Amounts receivable within one year | 40/41 | €113 | €113 | = | 0.0% |
| Trade receivables | 40 | €113 | €113 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €62,310 | €49,173 | -€13,137 | -21.1% |
| Deferred charges and accrued income | 490/1 | €358 | €169 | -€189 | -52.9% |
| Total equity and liabilities | 10/49 | €166,434 | €129,072 | -€37,361 | -22.4% |
| Equity | 10/15 | -€66,664 | -€89,580 | -€22,916 | -34.4% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €1,875 | €1,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,289 | -€110,205 | -€22,916 | -26.3% |
| Amounts payable | 17/49 | €233,097 | €218,652 | -€14,445 | -6.2% |
| Amounts payable within one year | 42/48 | €233,097 | €218,652 | -€14,445 | -6.2% |
| Financial debts | 43 | €576 | €576 | = | 0.0% |
| Credit institutions | 430/8 | €576 | €576 | = | 0.0% |
| Trade debts | 44 | €137 | €3,012 | +€2,876 | +2,102% |
| Suppliers | 440/4 | €137 | €3,012 | +€2,876 | +2,102% |
| Other amounts payable | 47/48 | €232,384 | €215,063 | -€17,321 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,035 | €24,035 | -€0 | 0.0% |
| Other operating charges | 640/8 | €4,292 | €4,021 | -€271 | -6.3% |
| Gross operating margin | 9900 | €8,866 | €5,169 | -€3,697 | -41.7% |
| Operating profit (loss) | 9901 | -€19,460 | -€22,886 | -€3,426 | -17.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €48 | €30 | -€18 | -38.1% |
| Recurring financial charges | 65 | €48 | €30 | -€18 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,509 | -€22,916 | -€3,407 | -17.5% |
| Profit (loss) for the period | 9904 | -€19,509 | -€22,916 | -€3,407 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,509 | -€22,916 | -€3,407 | -17.5% |
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 15 October 2026 via checked.be.