DIAS: what changed
Two fiscal 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.
DIAS
Largest movements
- Tangible fixed assets -€15,266
down €15,266 (-57.5%), from €26,550 to €11,284
- Receivables within one year +€14,272
up €14,272 (+30.3%), from €47,065 to €61,337
of which Other amounts receivable: +€13,194
- Cash +€2,790
up €2,790 (+21.7%), from €12,845 to €15,635
mainly Trade debts (+€12,118) and Investment in fixed assets (net) (+€9,501)
- Trade debts +€12,118
up €12,118 (+948.6%), from €1,277 to €13,395
- Profit (loss) carried forward -€10,978
down €10,978 (-16.6%), from €65,948 to €54,970
- Gross operating margin -€11,154
down €11,154 (-99.3%), from €11,234 to €80
- Depreciation -€2,174
down €2,174 (-27.4%), from €7,940 to €5,766
- Other operating charges -€822
down €822 (-46.0%), from €1,785 to €964
- Taxes -€516
down €516 (-34.1%), from €1,512 to €996
- Financial income -€214
down €214 (-7.8%), from €2,734 to €2,520
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.
Cash bridge derived
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 | €87,677 | €88,817 | +€1,139 | +1.3% |
| Fixed assets | 21/28 | €27,111 | €11,845 | -€15,266 | -56.3% |
| Tangible fixed assets | 22/27 | €26,550 | €11,284 | -€15,266 | -57.5% |
| Furniture and vehicles | 24 | €26,550 | €11,284 | -€15,266 | -57.5% |
| Financial fixed assets | 28 | €561 | €561 | = | 0.0% |
| Current assets | 29/58 | €60,566 | €76,972 | +€16,406 | +27.1% |
| Amounts receivable within one year | 40/41 | €47,065 | €61,337 | +€14,272 | +30.3% |
| Trade receivables | 40 | €65 | €1,143 | +€1,077 | +1649.1% |
| Other amounts receivable | 41 | €47,000 | €60,194 | +€13,194 | +28.1% |
| Cash at bank and in hand | 54/58 | €12,845 | €15,635 | +€2,790 | +21.7% |
| Deferred charges and accrued income | 490/1 | €655 | - | -€655 | |
| Total equity and liabilities | 10/49 | €87,677 | €88,817 | +€1,139 | +1.3% |
| Equity | 10/15 | €86,400 | €75,421 | -€10,978 | -12.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,948 | €54,970 | -€10,978 | -16.6% |
| Amounts payable | 17/49 | €1,277 | €13,395 | +€12,118 | +948.6% |
| Amounts payable within one year | 42/48 | €1,277 | €13,395 | +€12,118 | +948.6% |
| Trade debts | 44 | €1,277 | €13,395 | +€12,118 | +948.6% |
| Suppliers | 440/4 | €1,277 | €13,395 | +€12,118 | +948.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,940 | €5,766 | -€2,174 | -27.4% |
| Other operating charges | 640/8 | €1,785 | €964 | -€822 | -46.0% |
| Non-recurring operating charges | 66A | €1,678 | €4,816 | +€3,138 | +187.1% |
| Gross operating margin | 9900 | €11,234 | €80 | -€11,154 | -99.3% |
| Operating profit (loss) | 9901 | -€169 | -€11,465 | -€11,296 | -6692.2% |
| Financial income | 75/76B | €2,734 | €2,520 | -€214 | -7.8% |
| Recurring financial income | 75 | €2,734 | €2,520 | -€214 | -7.8% |
| Financial charges | 65/66B | €974 | €1,037 | +€63 | +6.4% |
| Recurring financial charges | 65 | €974 | €1,037 | +€63 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €1,591 | -€9,982 | -€11,573 | |
| Income taxes | 67/77 | €1,512 | €996 | -€516 | -34.1% |
| Profit (loss) for the period | 9904 | €80 | -€10,978 | -€11,058 | |
| Profit (loss) for the period to be appropriated | 9905 | €80 | -€10,978 | -€11,058 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.