DIARAMA: what changed
Two fiscal 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.
DIARAMA
Largest movements
- Current investments +€65,419
up €65,419 (+14.8%), from €442,091 to €507,510
- Reserves +€129,874
up €129,874 (+25.9%), from €501,624 to €631,498
of which Distributable reserves: +€129,874
- Other debts -€63,385
no longer reported in 2025 (was €63,385)
- Financial income -€9,264
down €9,264 (-43.9%), from €21,117 to €11,853
- Gross operating margin -€4,921
down €4,921 (-2.6%), from €185,812 to €180,891
- Taxes +€2,066
up €2,066 (+3.7%), from €56,056 to €58,122
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 | €696,142 | €759,218 | +€63,077 | +9.1% |
| Fixed assets | 21/28 | €8,008 | €7,386 | -€622 | -7.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €8,008 | €7,386 | -€622 | -7.8% |
| Plant, machinery and equipment | 23 | €2,462 | €2,160 | -€302 | -12.3% |
| Furniture and vehicles | 24 | €5,545 | €5,225 | -€320 | -5.8% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €688,134 | €751,833 | +€63,699 | +9.3% |
| Amounts receivable within one year | 40/41 | €9,635 | €5,294 | -€4,341 | -45.1% |
| Trade receivables | 40 | €200 | - | -€200 | |
| Other amounts receivable | 41 | €9,435 | €5,294 | -€4,141 | -43.9% |
| Current investments | 50/53 | €442,091 | €507,510 | +€65,419 | +14.8% |
| Cash at bank and in hand | 54/58 | €108,605 | €112,427 | +€3,822 | +3.5% |
| Deferred charges and accrued income | 490/1 | €127,804 | €126,602 | -€1,202 | -0.9% |
| Total equity and liabilities | 10/49 | €696,142 | €759,218 | +€63,077 | +9.1% |
| Equity | 10/15 | €611,116 | €740,990 | +€129,874 | +21.3% |
| Contributions | 10/11 | €109,492 | €109,492 | = | 0.0% |
| Reserves | 13 | €501,624 | €631,498 | +€129,874 | +25.9% |
| Non-distributable reserves | 130/1 | €10,949 | €10,949 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,949 | €10,949 | = | 0.0% |
| Distributable reserves | 133 | €490,675 | €620,549 | +€129,874 | +26.5% |
| Amounts payable | 17/49 | €85,026 | €18,229 | -€66,797 | -78.6% |
| Amounts payable within one year | 42/48 | €85,026 | €18,229 | -€66,797 | -78.6% |
| Current portion of amounts payable after more than one year | 42 | €142 | - | -€142 | |
| Trade debts | 44 | €1,535 | €2,109 | +€574 | +37.4% |
| Suppliers | 440/4 | €1,535 | €2,109 | +€574 | +37.4% |
| Taxes, remuneration and social security | 45 | €19,964 | €16,119 | -€3,845 | -19.3% |
| Taxes | 450/3 | €19,964 | €16,119 | -€3,845 | -19.3% |
| Other amounts payable | 47/48 | €63,385 | - | -€63,385 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,489 | €2,591 | -€898 | -25.7% |
| Other operating charges | 640/8 | €673 | €400 | -€273 | -40.6% |
| Gross operating margin | 9900 | €185,812 | €180,891 | -€4,921 | -2.6% |
| Operating profit (loss) | 9901 | €181,650 | €177,900 | -€3,750 | -2.1% |
| Financial income | 75/76B | €21,117 | €11,853 | -€9,264 | -43.9% |
| Recurring financial income | 75 | €21,117 | €11,853 | -€9,264 | -43.9% |
| Financial charges | 65/66B | €2,244 | €1,756 | -€488 | -21.7% |
| Recurring financial charges | 65 | €2,244 | €1,756 | -€488 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €200,523 | €187,996 | -€12,527 | -6.2% |
| Income taxes | 67/77 | €56,056 | €58,122 | +€2,066 | +3.7% |
| Profit (loss) for the period | 9904 | €144,466 | €129,874 | -€14,592 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €144,466 | €129,874 | -€14,592 | -10.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.