DIAPOWER: 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.
DIAPOWER
Largest movements
- Tangible fixed assets +€45,038
up €45,038 (+24.3%), from €185,054 to €230,091
of which Plant, machinery and equipment: +€61,290
- Receivables within one year +€31,392
up €31,392 (+6.8%), from €461,372 to €492,764
of which Trade receivables: +€31,392
- Cash -€21,264
down €21,264 (-20.8%), from €102,347 to €81,083
mainly Investment in fixed assets (net) (-€114,577) and Contributions, distributions and other (-€55,000)
- Trade debts +€106,938
up €106,938 (+390.8%), from €27,366 to €134,304
- Other debts -€51,056
down €51,056 (-27.3%), from €186,805 to €135,749
- Profit (loss) carried forward +€20,271
up €20,271 (+5.2%), from €387,837 to €408,107
- Short-term financial debts -€20,000
no longer reported in 2025 (was €20,000)
- Gross operating margin +€24,006
up €24,006 (+17.3%), from €138,715 to €162,721
- Depreciation +€14,038
up €14,038 (+25.3%), from €55,502 to €69,540
- Financial charges +€6,367
up €6,367 (+1271.5%), from €501 to €6,868
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 | €759,790 | €810,563 | +€50,773 | +6.7% |
| Fixed assets | 21/28 | €185,189 | €230,226 | +€45,038 | +24.3% |
| Tangible fixed assets | 22/27 | €185,054 | €230,091 | +€45,038 | +24.3% |
| Plant, machinery and equipment | 23 | €31,182 | €92,472 | +€61,290 | +196.6% |
| Furniture and vehicles | 24 | €153,872 | €137,619 | -€16,252 | -10.6% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €574,601 | €580,337 | +€5,735 | +1.0% |
| Amounts receivable within one year | 40/41 | €461,372 | €492,764 | +€31,392 | +6.8% |
| Trade receivables | 40 | €5,948 | €37,340 | +€31,392 | +527.8% |
| Other amounts receivable | 41 | €455,425 | €455,425 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €102,347 | €81,083 | -€21,264 | -20.8% |
| Deferred charges and accrued income | 490/1 | €10,882 | €6,489 | -€4,393 | -40.4% |
| Total equity and liabilities | 10/49 | €759,790 | €810,563 | +€50,773 | +6.7% |
| Equity | 10/15 | €395,337 | €415,607 | +€20,271 | +5.1% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €387,837 | €408,107 | +€20,271 | +5.2% |
| Amounts payable | 17/49 | €364,453 | €394,956 | +€30,502 | +8.4% |
| Amounts payable after more than one year | 17 | €95,619 | €91,081 | -€4,538 | -4.7% |
| Financial debts | 170/4 | €95,619 | €91,081 | -€4,538 | -4.7% |
| Amounts payable within one year | 42/48 | €268,834 | €303,874 | +€35,040 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €33,867 | €32,314 | -€1,553 | -4.6% |
| Financial debts | 43 | €20,000 | - | -€20,000 | |
| Credit institutions | 430/8 | €20,000 | - | -€20,000 | |
| Trade debts | 44 | €27,366 | €134,304 | +€106,938 | +390.8% |
| Suppliers | 440/4 | €27,366 | €134,304 | +€106,938 | +390.8% |
| Taxes, remuneration and social security | 45 | €796 | €1,507 | +€711 | +89.4% |
| Taxes | 450/3 | €796 | €1,507 | +€711 | +89.4% |
| Other amounts payable | 47/48 | €186,805 | €135,749 | -€51,056 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,502 | €69,540 | +€14,038 | +25.3% |
| Other operating charges | 640/8 | €5,350 | €4,753 | -€597 | -11.2% |
| Gross operating margin | 9900 | €138,715 | €162,721 | +€24,006 | +17.3% |
| Operating profit (loss) | 9901 | €77,863 | €88,429 | +€10,566 | +13.6% |
| Financial income | 75/76B | €643 | €309 | -€334 | -51.9% |
| Recurring financial income | 75 | €643 | €309 | -€334 | -51.9% |
| Financial charges | 65/66B | €501 | €6,868 | +€6,367 | +1271.5% |
| Recurring financial charges | 65 | €501 | €6,868 | +€6,367 | +1271.5% |
| Profit (loss) for the period before taxes | 9903 | €78,005 | €81,870 | +€3,865 | +5.0% |
| Income taxes | 67/77 | €5,988 | €6,599 | +€611 | +10.2% |
| Profit (loss) for the period | 9904 | €72,017 | €75,271 | +€3,254 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €72,017 | €75,271 | +€3,254 | +4.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.