DIARKIS: 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.
DIARKIS
Largest movements
- Cash -€99,813
down €99,813 (-94.2%), from €105,952 to €6,139
mainly Net result for the year (-€52,254) and Contributions, distributions and other (-€41,176)
- Receivables within one year +€15,283
new in 2025: €15,283
of which Other amounts receivable: +€10,963
- Profit (loss) carried forward -€93,431
down €93,431, from €90,244 to -€3,187
- Advances received +€9,236
new in 2025: €9,236
- Tax, wage and social debts -€4,629
down €4,629 (-83.9%), from €5,514 to €885
- Trade debts +€3,979
up €3,979 (+15,447%), from €26 to €4,005
- Gross operating margin -€99,334
down €99,334, from €49,594 to -€49,739
- Financial income -€11,483
down €11,483 (-100.0%), from €11,484 to €1
- Taxes -€10,408
no longer reported in 2025 (was €10,408)
- Financial charges -€10,371
down €10,371 (-87.4%), from €11,869 to €1,497
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 | €107,090 | €21,928 | -€85,162 | -79.5% |
| Fixed assets | 21/28 | €1,138 | €507 | -€631 | -55.5% |
| Tangible fixed assets | 22/27 | €1,138 | €507 | -€631 | -55.5% |
| Plant, machinery and equipment | 23 | €1,138 | €507 | -€631 | -55.5% |
| Current assets | 29/58 | €105,952 | €21,421 | -€84,531 | -79.8% |
| Amounts receivable within one year | 40/41 | - | €15,283 | +€15,283 | |
| Trade receivables | 40 | - | €4,320 | +€4,320 | |
| Other amounts receivable | 41 | - | €10,963 | +€10,963 | |
| Cash at bank and in hand | 54/58 | €105,952 | €6,139 | -€99,813 | -94.2% |
| Total equity and liabilities | 10/49 | €107,090 | €21,928 | -€85,162 | -79.5% |
| Equity | 10/15 | €91,244 | -€2,187 | -€93,431 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,244 | -€3,187 | -€93,431 | |
| Amounts payable | 17/49 | €15,846 | €24,115 | +€8,269 | +52.2% |
| Amounts payable within one year | 42/48 | €15,846 | €24,115 | +€8,269 | +52.2% |
| Trade debts | 44 | €26 | €4,005 | +€3,979 | +15,447% |
| Suppliers | 440/4 | €26 | €4,005 | +€3,979 | +15,447% |
| Advances received on contracts in progress | 46 | - | €9,236 | +€9,236 | |
| Taxes, remuneration and social security | 45 | €5,514 | €885 | -€4,629 | -83.9% |
| Taxes | 450/3 | €5,514 | €885 | -€4,629 | -83.9% |
| Other amounts payable | 47/48 | €10,306 | €9,989 | -€317 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €631 | €631 | = | 0.0% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €49,594 | -€49,739 | -€99,334 | |
| Operating profit (loss) | 9901 | €48,963 | -€50,758 | -€99,721 | |
| Financial income | 75/76B | €11,484 | €1 | -€11,483 | -100.0% |
| Recurring financial income | 75 | €11,484 | €1 | -€11,483 | -100.0% |
| Financial charges | 65/66B | €11,869 | €1,497 | -€10,371 | -87.4% |
| Recurring financial charges | 65 | €11,869 | €1,497 | -€10,371 | -87.4% |
| Profit (loss) for the period before taxes | 9903 | €48,578 | -€52,254 | -€100,832 | |
| Income taxes | 67/77 | €10,408 | - | -€10,408 | |
| Profit (loss) for the period | 9904 | €38,170 | -€52,254 | -€90,425 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,170 | -€52,254 | -€90,425 |
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 19 October 2026 via checked.be.