DiarQ: 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.
DiarQ
Largest movements
- Intangible fixed assets -€5,000
down €5,000 (-13.3%), from €37,500 to €32,500
- Tangible fixed assets -€2,569
down €2,569 (-25.9%), from €9,913 to €7,344
- Cash +€867
up €867 (+36.3%), from €2,389 to €3,256
mainly Net result for the year (+€12,938) and Depreciation (+€7,569)
- Other debts -€22,321
down €22,321 (-54.1%), from €41,243 to €18,922
- Profit (loss) carried forward +€12,938
up €12,938, from -€9,216 to €3,721
- Tax, wage and social debts +€5,273
up €5,273 (+92.3%), from €5,712 to €10,985
of which Taxes: +€5,273
- Debts after one year -€3,031
down €3,031 (-56.2%), from €5,395 to €2,363
- Gross operating margin +€16,035
up €16,035 (+127%), from €12,634 to €28,669
- Taxes +€5,161
up €5,161 (+1,226%), from €421 to €5,582
- Depreciation +€1,034
up €1,034 (+15.8%), from €6,535 to €7,569
- Other operating charges +€516
up €516 (+56.6%), from €911 to €1,427
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 | €54,099 | €47,097 | -€7,002 | -12.9% |
| Fixed assets | 21/28 | €47,413 | €39,844 | -€7,569 | -16.0% |
| Intangible fixed assets | 21 | €37,500 | €32,500 | -€5,000 | -13.3% |
| Tangible fixed assets | 22/27 | €9,913 | €7,344 | -€2,569 | -25.9% |
| Furniture and vehicles | 24 | €9,913 | €7,344 | -€2,569 | -25.9% |
| Current assets | 29/58 | €6,686 | €7,253 | +€567 | +8.5% |
| Amounts receivable within one year | 40/41 | €3,734 | €3,779 | +€45 | +1.2% |
| Trade receivables | 40 | €3,734 | €3,779 | +€45 | +1.2% |
| Cash at bank and in hand | 54/58 | €2,389 | €3,256 | +€867 | +36.3% |
| Deferred charges and accrued income | 490/1 | €563 | €218 | -€345 | -61.3% |
| Total equity and liabilities | 10/49 | €54,099 | €47,097 | -€7,002 | -12.9% |
| Equity | 10/15 | -€3,216 | €9,721 | +€12,938 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,216 | €3,721 | +€12,938 | |
| Amounts payable | 17/49 | €57,315 | €37,376 | -€19,940 | -34.8% |
| Amounts payable after more than one year | 17 | €5,395 | €2,363 | -€3,031 | -56.2% |
| Financial debts | 170/4 | €5,395 | €2,363 | -€3,031 | -56.2% |
| Amounts payable within one year | 42/48 | €51,921 | €35,012 | -€16,908 | -32.6% |
| Current portion of amounts payable after more than one year | 42 | €2,900 | €3,031 | +€131 | +4.5% |
| Trade debts | 44 | €2,066 | €2,075 | +€9 | +0.4% |
| Suppliers | 440/4 | €2,066 | €2,075 | +€9 | +0.4% |
| Taxes, remuneration and social security | 45 | €5,712 | €10,985 | +€5,273 | +92.3% |
| Taxes | 450/3 | €3,112 | €8,385 | +€5,273 | +169% |
| Remuneration and social security | 454/9 | €2,599 | €2,599 | = | 0.0% |
| Other amounts payable | 47/48 | €41,243 | €18,922 | -€22,321 | -54.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,535 | €7,569 | +€1,034 | +15.8% |
| Other operating charges | 640/8 | €911 | €1,427 | +€516 | +56.6% |
| Gross operating margin | 9900 | €12,634 | €28,669 | +€16,035 | +127% |
| Operating profit (loss) | 9901 | €5,188 | €19,673 | +€14,485 | +279% |
| Financial charges | 65/66B | €966 | €1,154 | +€188 | +19.5% |
| Recurring financial charges | 65 | €966 | €1,154 | +€188 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €4,223 | €18,520 | +€14,297 | +339% |
| Income taxes | 67/77 | €421 | €5,582 | +€5,161 | +1,226% |
| Profit (loss) for the period | 9904 | €3,802 | €12,938 | +€9,136 | +240% |
| Profit (loss) for the period to be appropriated | 9905 | €3,802 | €12,938 | +€9,136 | +240% |
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 17 October 2026 via checked.be.