DIART: 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.
DIART
Largest movements
- Receivables within one year -€11,064
down €11,064 (-6.0%), from €184,387 to €173,323
of which Trade receivables: -€16,616
- Tangible fixed assets -€6,407
down €6,407 (-17.1%), from €37,508 to €31,101
of which Furniture and vehicles: -€6,407
- Cash +€3,502
up €3,502 (+581%), from €603 to €4,105
mainly Other debts (+€32,209) and Receivables within one year (+€11,064)
- Profit (loss) carried forward -€48,223
down €48,223 (-114%), from -€42,254 to -€90,477
- Other debts +€32,209
up €32,209 (+84.2%), from €38,257 to €70,466
- Purchases and services -€144,894
down €144,894 (-24.5%), from €591,391 to €446,498
- Turnover -€79,401
down €79,401 (-14.6%), from €545,639 to €466,238
- Gross operating margin +€65,492
up €65,492, from -€45,752 to €19,740
- Staff costs +€54,294
new in 2025: €54,294
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 | €225,933 | €211,270 | -€14,662 | -6.5% |
| Fixed assets | 21/28 | €40,645 | €33,238 | -€7,407 | -18.2% |
| Tangible fixed assets | 22/27 | €37,508 | €31,101 | -€6,407 | -17.1% |
| Furniture and vehicles | 24 | €7,508 | €1,101 | -€6,407 | -85.3% |
| Other tangible fixed assets | 26 | €30,000 | €30,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,137 | €2,137 | -€1,000 | -31.9% |
| Current assets | 29/58 | €185,288 | €178,032 | -€7,256 | -3.9% |
| Amounts receivable within one year | 40/41 | €184,387 | €173,323 | -€11,064 | -6.0% |
| Trade receivables | 40 | €131,861 | €115,245 | -€16,616 | -12.6% |
| Other amounts receivable | 41 | €52,526 | €58,078 | +€5,552 | +10.6% |
| Cash at bank and in hand | 54/58 | €603 | €4,105 | +€3,502 | +581% |
| Deferred charges and accrued income | 490/1 | €298 | €604 | +€306 | +103% |
| Total equity and liabilities | 10/49 | €225,933 | €211,270 | -€14,662 | -6.5% |
| Equity | 10/15 | €167,746 | €119,523 | -€48,223 | -28.7% |
| Contributions | 10/11 | €210,000 | €210,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,254 | -€90,477 | -€48,223 | -114% |
| Amounts payable | 17/49 | €58,186 | €91,747 | +€33,561 | +57.7% |
| Amounts payable within one year | 42/48 | €58,186 | €91,747 | +€33,561 | +57.7% |
| Trade debts | 44 | €19,929 | €19,552 | -€377 | -1.9% |
| Suppliers | 440/4 | €19,929 | €19,552 | -€377 | -1.9% |
| Taxes, remuneration and social security | 45 | - | €1,729 | +€1,729 | |
| Remuneration and social security | 454/9 | - | €1,729 | +€1,729 | |
| Other amounts payable | 47/48 | €38,257 | €70,466 | +€32,209 | +84.2% |
| Turnover | 70 | €545,639 | €466,238 | -€79,401 | -14.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €591,391 | €446,498 | -€144,894 | -24.5% |
| Remuneration, social security and pensions | 62 | - | €54,294 | +€54,294 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,508 | €8,059 | +€551 | +7.3% |
| Other operating charges | 640/8 | €2,358 | €1,023 | -€1,335 | -56.6% |
| Non-recurring operating charges | 66A | - | €4,379 | +€4,379 | |
| Gross operating margin | 9900 | -€45,752 | €19,740 | +€65,492 | |
| Operating profit (loss) | 9901 | -€55,618 | -€48,014 | +€7,604 | +13.7% |
| Financial charges | 65/66B | €193 | €209 | +€16 | +8.0% |
| Recurring financial charges | 65 | €193 | €209 | +€16 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | -€55,812 | -€48,223 | +€7,588 | +13.6% |
| Profit (loss) for the period | 9904 | -€55,812 | -€48,223 | +€7,588 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€55,812 | -€48,223 | +€7,588 | +13.6% |
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 28 October 2026 via checked.be.