DIAROTECH: 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.
DIAROTECH
Largest movements
- Tangible fixed assets -€119,483
down €119,483 (-9.5%), from €1.3m to €1.1m
of which Land and buildings: -€69,179
- Cash -€70,553
down €70,553 (-50.2%), from €140,556 to €70,002
mainly Debts after one year (-€124,719) and Net result for the year (-€88,248)
- Receivables within one year -€40,726
down €40,726 (-7.4%), from €549,410 to €508,684
of which Other amounts receivable: -€24,500
- Stocks and contracts +€30,427
up €30,427 (+8.0%), from €381,943 to €412,370
of which Stocks: +€44,531
- Debts after one year -€124,719
down €124,719 (-17.8%), from €700,604 to €575,884
- Profit (loss) carried forward -€88,248
down €88,248 (-19.3%), from €457,359 to €369,112
- Trade debts -€58,426
down €58,426 (-19.9%), from €293,719 to €235,293
- Short-term financial debts +€56,772
up €56,772 (+63.9%), from €88,817 to €145,589
- Tax, wage and social debts -€40,343
down €40,343 (-39.3%), from €102,712 to €62,369
- Financial charges +€90,408
up €90,408 (+113%), from €80,335 to €170,742
- Staff costs -€79,523
down €79,523 (-9.4%), from €842,729 to €763,206
- Gross operating margin +€63,379
up €63,379 (+6.4%), from €987,606 to €1.1m
- Financial income -€34,782
down €34,782 (-67.8%), from €51,323 to €16,541
of which Financial income: -€37,083
- Depreciation -€16,242
down €16,242 (-7.9%), from €204,687 to €188,446
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 | €2,355,612 | €2,132,277 | -€223,335 | -9.5% |
| Fixed assets | 21/28 | €1,256,868 | €1,137,385 | -€119,483 | -9.5% |
| Tangible fixed assets | 22/27 | €1,255,678 | €1,136,195 | -€119,483 | -9.5% |
| Land and buildings | 22 | €1,091,859 | €1,022,680 | -€69,179 | -6.3% |
| Plant, machinery and equipment | 23 | €130,341 | €89,860 | -€40,481 | -31.1% |
| Furniture and vehicles | 24 | €33,478 | €23,655 | -€9,823 | -29.3% |
| Financial fixed assets | 28 | €1,190 | €1,190 | = | 0.0% |
| Current assets | 29/58 | €1,098,744 | €994,892 | -€103,852 | -9.5% |
| Stocks and contracts in progress | 3 | €381,943 | €412,370 | +€30,427 | +8.0% |
| Stocks | 30/36 | €158,880 | €203,412 | +€44,531 | +28.0% |
| Contracts in progress | 37 | €223,063 | €208,959 | -€14,104 | -6.3% |
| Amounts receivable within one year | 40/41 | €549,410 | €508,684 | -€40,726 | -7.4% |
| Trade receivables | 40 | €499,519 | €483,292 | -€16,227 | -3.2% |
| Other amounts receivable | 41 | €49,892 | €25,392 | -€24,500 | -49.1% |
| Cash at bank and in hand | 54/58 | €140,556 | €70,002 | -€70,553 | -50.2% |
| Deferred charges and accrued income | 490/1 | €26,835 | €3,836 | -€22,999 | -85.7% |
| Total equity and liabilities | 10/49 | €2,355,612 | €2,132,277 | -€223,335 | -9.5% |
| Equity | 10/15 | €1,014,375 | €914,607 | -€99,768 | -9.8% |
| Contributions | 10/11 | €323,105 | €323,105 | = | 0.0% |
| Capital | 10 | €323,105 | €323,105 | = | 0.0% |
| Issued capital | 100 | €323,105 | €323,105 | = | 0.0% |
| Reserves | 13 | €32,311 | €32,311 | = | 0.0% |
| Non-distributable reserves | 130/1 | €32,311 | €32,311 | = | 0.0% |
| Legal reserve | 130 | €32,311 | €32,311 | = | 0.0% |
| Profit (loss) carried forward | 14 | €457,359 | €369,112 | -€88,248 | -19.3% |
| Investment grants | 15 | €201,600 | €190,080 | -€11,520 | -5.7% |
| Amounts payable | 17/49 | €1,341,237 | €1,217,670 | -€123,567 | -9.2% |
| Amounts payable after more than one year | 17 | €700,604 | €575,884 | -€124,719 | -17.8% |
| Financial debts | 170/4 | €700,604 | €575,884 | -€124,719 | -17.8% |
| Amounts payable within one year | 42/48 | €640,634 | €641,786 | +€1,152 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €136,087 | €173,534 | +€37,446 | +27.5% |
| Financial debts | 43 | €88,817 | €145,589 | +€56,772 | +63.9% |
| Credit institutions | 430/8 | €88,817 | €145,589 | +€56,772 | +63.9% |
| Trade debts | 44 | €293,719 | €235,293 | -€58,426 | -19.9% |
| Suppliers | 440/4 | €293,719 | €235,293 | -€58,426 | -19.9% |
| Taxes, remuneration and social security | 45 | €102,712 | €62,369 | -€40,343 | -39.3% |
| Remuneration and social security | 454/9 | €102,712 | €62,369 | -€40,343 | -39.3% |
| Other amounts payable | 47/48 | €19,298 | €25,000 | +€5,702 | +29.5% |
| Remuneration, social security and pensions | 62 | €842,729 | €763,206 | -€79,523 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €204,687 | €188,446 | -€16,242 | -7.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,021 | €16,136 | +€10,115 | +168% |
| Other operating charges | 640/8 | €16,449 | €17,243 | +€794 | +4.8% |
| Gross operating margin | 9900 | €987,606 | €1,050,985 | +€63,379 | +6.4% |
| Operating profit (loss) | 9901 | -€82,279 | €65,955 | +€148,234 | |
| Financial income | 75/76B | €51,323 | €16,541 | -€34,782 | -67.8% |
| Recurring financial income | 75 | €48,728 | €11,645 | -€37,083 | -76.1% |
| Non-recurring financial income | 76B | €2,595 | €4,895 | +€2,300 | +88.7% |
| Financial charges | 65/66B | €80,335 | €170,742 | +€90,408 | +113% |
| Recurring financial charges | 65 | €80,335 | €170,742 | +€90,408 | +113% |
| Profit (loss) for the period before taxes | 9903 | -€111,291 | -€88,247 | +€23,044 | +20.7% |
| Income taxes | 67/77 | €369 | €1 | -€368 | -99.8% |
| Profit (loss) for the period | 9904 | -€111,660 | -€88,248 | +€23,413 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€111,660 | -€88,248 | +€23,413 | +21.0% |
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 22 October 2026 via checked.be.