Dias Consulting: 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.
Dias Consulting
Largest movements
- Cash +€30,167
up €30,167 (+52.7%), from €57,282 to €87,448
mainly Net result for the year (+€33,617) and Depreciation (+€2,048)
- Tangible fixed assets +€3,218
up €3,218 (+75.0%), from €4,292 to €7,510
- Receivables within one year +€1,904
up €1,904 (+8.7%), from €21,967 to €23,870
of which Other amounts receivable: +€1,328
- Reserves +€33,617
up €33,617 (+49.4%), from €68,050 to €101,668
- Taxes -€1,828
down €1,828 (-17.7%), from €10,351 to €8,524
- Gross operating margin +€1,308
up €1,308 (+3.0%), from €43,130 to €44,438
- Depreciation +€1,134
up €1,134 (+124%), from €914 to €2,048
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 | €84,863 | €119,075 | +€34,212 | +40.3% |
| Fixed assets | 21/28 | €4,292 | €7,510 | +€3,218 | +75.0% |
| Tangible fixed assets | 22/27 | €4,292 | €7,510 | +€3,218 | +75.0% |
| Furniture and vehicles | 24 | €4,292 | €7,510 | +€3,218 | +75.0% |
| Current assets | 29/58 | €80,571 | €111,565 | +€30,994 | +38.5% |
| Amounts receivable within one year | 40/41 | €21,967 | €23,870 | +€1,904 | +8.7% |
| Trade receivables | 40 | €9,026 | €9,601 | +€576 | +6.4% |
| Other amounts receivable | 41 | €12,941 | €14,269 | +€1,328 | +10.3% |
| Cash at bank and in hand | 54/58 | €57,282 | €87,448 | +€30,167 | +52.7% |
| Deferred charges and accrued income | 490/1 | €1,323 | €246 | -€1,076 | -81.4% |
| Total equity and liabilities | 10/49 | €84,863 | €119,075 | +€34,212 | +40.3% |
| Equity | 10/15 | €73,050 | €106,668 | +€33,617 | +46.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €68,050 | €101,668 | +€33,617 | +49.4% |
| Distributable reserves | 133 | €68,050 | €101,668 | +€33,617 | +49.4% |
| Amounts payable | 17/49 | €11,813 | €12,407 | +€594 | +5.0% |
| Amounts payable within one year | 42/48 | €11,813 | €12,407 | +€594 | +5.0% |
| Trade debts | 44 | €1,462 | €1,120 | -€342 | -23.4% |
| Suppliers | 440/4 | €1,462 | €1,120 | -€342 | -23.4% |
| Taxes, remuneration and social security | 45 | €10,351 | €11,287 | +€936 | +9.0% |
| Taxes | 450/3 | €10,351 | €11,287 | +€936 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €914 | €2,048 | +€1,134 | +124% |
| Other operating charges | 640/8 | €899 | €783 | -€116 | -12.9% |
| Gross operating margin | 9900 | €43,130 | €44,438 | +€1,308 | +3.0% |
| Operating profit (loss) | 9901 | €41,318 | €41,607 | +€289 | +0.7% |
| Financial income | 75/76B | €725 | €675 | -€50 | -6.9% |
| Recurring financial income | 75 | €725 | €675 | -€50 | -6.9% |
| Financial charges | 65/66B | €201 | €141 | -€60 | -29.7% |
| Recurring financial charges | 65 | €201 | €141 | -€60 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €41,843 | €42,141 | +€298 | +0.7% |
| Income taxes | 67/77 | €10,351 | €8,524 | -€1,828 | -17.7% |
| Profit (loss) for the period | 9904 | €31,491 | €33,617 | +€2,126 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,491 | €33,617 | +€2,126 | +6.8% |
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 25 October 2026 via checked.be.