Diargo: 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.
Diargo
Largest movements
- Tangible fixed assets +€14,024
up €14,024 (+12.7%), from €110,311 to €124,335
of which Land and buildings: +€24,990
- Profit (loss) carried forward -€82,197
down €82,197 (-51.9%), from €158,425 to €76,228
- Debts after one year +€81,735
new in 2025: €81,735
- Trade debts -€41,511
down €41,511 (-86.2%), from €48,129 to €6,618
- Other debts +€29,400
up €29,400 (+1,131%), from €2,600 to €32,000
- Tax, wage and social debts +€19,479
up €19,479 (+154%), from €12,646 to €32,125
of which Taxes: +€22,114
- Staff costs -€29,533
down €29,533 (-32.1%), from €92,099 to €62,566
- Gross operating margin -€17,432
down €17,432 (-8.2%), from €213,063 to €195,631
- Depreciation +€2,669
up €2,669 (+7.2%), from €37,288 to €39,957
- Taxes +€2,165
up €2,165 (+12.6%), from €17,119 to €19,284
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 | €280,120 | €296,990 | +€16,870 | +6.0% |
| Fixed assets | 21/28 | €110,761 | €124,785 | +€14,024 | +12.7% |
| Tangible fixed assets | 22/27 | €110,311 | €124,335 | +€14,024 | +12.7% |
| Land and buildings | 22 | €65,912 | €90,902 | +€24,990 | +37.9% |
| Plant, machinery and equipment | 23 | €23,153 | €18,749 | -€4,404 | -19.0% |
| Furniture and vehicles | 24 | €21,246 | €14,684 | -€6,562 | -30.9% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €169,359 | €172,205 | +€2,846 | +1.7% |
| Stocks and contracts in progress | 3 | €3,521 | €3,351 | -€170 | -4.8% |
| Stocks | 30/36 | €3,521 | €3,351 | -€170 | -4.8% |
| Amounts receivable within one year | 40/41 | €7,156 | €6,860 | -€296 | -4.1% |
| Trade receivables | 40 | - | €470 | +€470 | |
| Other amounts receivable | 41 | €7,156 | €6,391 | -€766 | -10.7% |
| Cash at bank and in hand | 54/58 | €158,070 | €160,537 | +€2,467 | +1.6% |
| Deferred charges and accrued income | 490/1 | €612 | €1,457 | +€845 | +138% |
| Total equity and liabilities | 10/49 | €280,120 | €296,990 | +€16,870 | +6.0% |
| Equity | 10/15 | €213,425 | €131,228 | -€82,197 | -38.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €158,425 | €76,228 | -€82,197 | -51.9% |
| Amounts payable | 17/49 | €66,695 | €165,762 | +€99,067 | +149% |
| Amounts payable after more than one year | 17 | - | €81,735 | +€81,735 | |
| Financial debts | 170/4 | - | €81,735 | +€81,735 | |
| Amounts payable within one year | 42/48 | €63,375 | €83,732 | +€20,357 | +32.1% |
| Current portion of amounts payable after more than one year | 42 | - | €12,989 | +€12,989 | |
| Trade debts | 44 | €48,129 | €6,618 | -€41,511 | -86.2% |
| Suppliers | 440/4 | €48,129 | €6,618 | -€41,511 | -86.2% |
| Taxes, remuneration and social security | 45 | €12,646 | €32,125 | +€19,479 | +154% |
| Taxes | 450/3 | - | €22,114 | +€22,114 | |
| Remuneration and social security | 454/9 | €12,646 | €10,011 | -€2,635 | -20.8% |
| Other amounts payable | 47/48 | €2,600 | €32,000 | +€29,400 | +1,131% |
| Accrued charges and deferred income | 492/3 | €3,321 | €296 | -€3,025 | -91.1% |
| Remuneration, social security and pensions | 62 | €92,099 | €62,566 | -€29,533 | -32.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,288 | €39,957 | +€2,669 | +7.2% |
| Other operating charges | 640/8 | €1,126 | €1,073 | -€53 | -4.7% |
| Gross operating margin | 9900 | €213,063 | €195,631 | -€17,432 | -8.2% |
| Operating profit (loss) | 9901 | €82,551 | €92,035 | +€9,484 | +11.5% |
| Financial income | 75/76B | €5 | €10 | +€5 | +85.5% |
| Recurring financial income | 75 | €5 | €10 | +€5 | +85.5% |
| Financial charges | 65/66B | €369 | €1,958 | +€1,589 | +431% |
| Recurring financial charges | 65 | €369 | €1,958 | +€1,589 | +431% |
| Profit (loss) for the period before taxes | 9903 | €82,188 | €90,087 | +€7,899 | +9.6% |
| Income taxes | 67/77 | €17,119 | €19,284 | +€2,165 | +12.6% |
| Profit (loss) for the period | 9904 | €65,069 | €70,803 | +€5,734 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €65,069 | €70,803 | +€5,734 | +8.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.