DIAS DEN: 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 DEN
Largest movements
- Receivables within one year +€38,665
up €38,665 (+773%), from €5,004 to €43,669
of which Trade receivables: +€41,149
- Cash +€15,658
up €15,658 (+59.6%), from €26,266 to €41,923
mainly Net result for the year (+€42,108) and Tax, wage and social debts (+€17,340)
- Profit (loss) carried forward +€42,108
up €42,108 (+205%), from €20,499 to €62,607
- Tax, wage and social debts +€17,340
up €17,340 (+570%), from €3,042 to €20,382
of which Taxes: +€11,181
- Trade debts -€5,769
down €5,769 (-65.0%), from €8,879 to €3,111
- Gross operating margin +€32,509
up €32,509 (+113%), from €28,822 to €61,331
- Taxes +€7,781
up €7,781 (+129%), from €6,042 to €13,822
- Financial charges +€1,621
up €1,621 (+210%), from €773 to €2,394
- Depreciation +€1,244
up €1,244 (+111%), from €1,124 to €2,368
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 | €37,420 | €91,100 | +€53,680 | +143% |
| Fixed assets | 21/28 | €5,162 | €4,562 | -€599 | -11.6% |
| Tangible fixed assets | 22/27 | €5,162 | €4,562 | -€599 | -11.6% |
| Plant, machinery and equipment | 23 | €1,573 | €2,476 | +€903 | +57.4% |
| Furniture and vehicles | 24 | €3,588 | €2,086 | -€1,502 | -41.9% |
| Current assets | 29/58 | €32,258 | €86,538 | +€54,280 | +168% |
| Amounts receivable within one year | 40/41 | €5,004 | €43,669 | +€38,665 | +773% |
| Trade receivables | 40 | - | €41,149 | +€41,149 | |
| Other amounts receivable | 41 | €5,004 | €2,520 | -€2,484 | -49.6% |
| Cash at bank and in hand | 54/58 | €26,266 | €41,923 | +€15,658 | +59.6% |
| Deferred charges and accrued income | 490/1 | €988 | €945 | -€43 | -4.3% |
| Total equity and liabilities | 10/49 | €37,420 | €91,100 | +€53,680 | +143% |
| Equity | 10/15 | €25,499 | €67,607 | +€42,108 | +165% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,499 | €62,607 | +€42,108 | +205% |
| Amounts payable | 17/49 | €11,921 | €23,493 | +€11,572 | +97.1% |
| Amounts payable within one year | 42/48 | €11,921 | €23,493 | +€11,572 | +97.1% |
| Trade debts | 44 | €8,879 | €3,111 | -€5,769 | -65.0% |
| Suppliers | 440/4 | €8,879 | €3,111 | -€5,769 | -65.0% |
| Taxes, remuneration and social security | 45 | €3,042 | €20,382 | +€17,340 | +570% |
| Taxes | 450/3 | €3,042 | €14,222 | +€11,181 | +368% |
| Remuneration and social security | 454/9 | - | €6,160 | +€6,160 | |
| Remuneration, social security and pensions | 62 | - | €114 | +€114 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,124 | €2,368 | +€1,244 | +111% |
| Other operating charges | 640/8 | €384 | €525 | +€140 | +36.5% |
| Gross operating margin | 9900 | €28,822 | €61,331 | +€32,509 | +113% |
| Operating profit (loss) | 9901 | €27,313 | €58,324 | +€31,011 | +114% |
| Financial income | 75/76B | €1 | €1 | +€0 | +81.8% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +81.8% |
| Financial charges | 65/66B | €773 | €2,394 | +€1,621 | +210% |
| Recurring financial charges | 65 | €773 | €2,394 | +€1,621 | +210% |
| Profit (loss) for the period before taxes | 9903 | €26,540 | €55,931 | +€29,390 | +111% |
| Income taxes | 67/77 | €6,042 | €13,822 | +€7,781 | +129% |
| Profit (loss) for the period | 9904 | €20,499 | €42,108 | +€21,610 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €20,499 | €42,108 | +€21,610 | +105% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.