DIAS PROJECTS: 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 PROJECTS
Largest movements
- Cash +€30,061
up €30,061 (+398.3%), from €7,548 to €37,609
mainly Other debts (+€20,000) and Net result for the year (+€19,711)
- Receivables within one year -€12,450
down €12,450 (-39.7%), from €31,387 to €18,937
of which Trade receivables: -€18,931
- Tangible fixed assets -€4,362
down €4,362 (-28.0%), from €15,578 to €11,217
of which Furniture and vehicles: -€5,631
- Other debts +€20,000
new in 2025: €20,000
- Tax, wage and social debts -€3,890
no longer reported in 2025 (was €3,890)
- Trade debts -€3,840
down €3,840 (-38.2%), from €10,040 to €6,200
- Advances received +€2,174
new in 2025: €2,174
- Gross operating margin +€3,710
up €3,710 (+12.4%), from €30,011 to €33,721
- Taxes +€1,305
up €1,305 (+30.2%), from €4,328 to €5,633
- Depreciation -€678
down €678 (-8.8%), from €7,734 to €7,056
- Other operating charges -€365
down €365 (-23.4%), from €1,557 to €1,192
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 | €60,288 | €74,103 | +€13,815 | +22.9% |
| Fixed assets | 21/28 | €15,578 | €11,217 | -€4,362 | -28.0% |
| Tangible fixed assets | 22/27 | €15,578 | €11,217 | -€4,362 | -28.0% |
| Plant, machinery and equipment | 23 | €2,140 | €3,410 | +€1,270 | +59.3% |
| Furniture and vehicles | 24 | €13,438 | €7,807 | -€5,631 | -41.9% |
| Current assets | 29/58 | €44,710 | €62,886 | +€18,176 | +40.7% |
| Stocks and contracts in progress | 3 | €5,230 | €5,625 | +€395 | +7.6% |
| Stocks | 30/36 | €5,230 | €5,625 | +€395 | +7.6% |
| Amounts receivable within one year | 40/41 | €31,387 | €18,937 | -€12,450 | -39.7% |
| Trade receivables | 40 | €20,029 | €1,097 | -€18,931 | -94.5% |
| Other amounts receivable | 41 | €11,358 | €17,840 | +€6,482 | +57.1% |
| Cash at bank and in hand | 54/58 | €7,548 | €37,609 | +€30,061 | +398.3% |
| Deferred charges and accrued income | 490/1 | €546 | €715 | +€170 | +31.1% |
| Total equity and liabilities | 10/49 | €60,288 | €74,103 | +€13,815 | +22.9% |
| Equity | 10/15 | €40,933 | €40,644 | -€289 | -0.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €556 | €556 | = | 0.0% |
| Distributable reserves | 133 | €556 | €556 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,877 | €38,588 | -€289 | -0.7% |
| Amounts payable | 17/49 | €19,355 | €33,459 | +€14,103 | +72.9% |
| Amounts payable within one year | 42/48 | €18,930 | €33,374 | +€14,443 | +76.3% |
| Financial debts | 43 | €5,000 | €5,000 | = | 0.0% |
| Credit institutions | 430/8 | €5,000 | €5,000 | = | 0.0% |
| Trade debts | 44 | €10,040 | €6,200 | -€3,840 | -38.2% |
| Suppliers | 440/4 | €10,040 | €6,200 | -€3,840 | -38.2% |
| Advances received on contracts in progress | 46 | - | €2,174 | +€2,174 | |
| Taxes, remuneration and social security | 45 | €3,890 | - | -€3,890 | |
| Taxes | 450/3 | €3,890 | - | -€3,890 | |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Accrued charges and deferred income | 492/3 | €425 | €85 | -€340 | -80.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,734 | €7,056 | -€678 | -8.8% |
| Other operating charges | 640/8 | €1,557 | €1,192 | -€365 | -23.4% |
| Non-recurring operating charges | 66A | €1,478 | - | -€1,478 | |
| Gross operating margin | 9900 | €30,011 | €33,721 | +€3,710 | +12.4% |
| Operating profit (loss) | 9901 | €19,242 | €25,473 | +€6,232 | +32.4% |
| Financial income | 75/76B | €658 | €583 | -€75 | -11.4% |
| Recurring financial income | 75 | €658 | €583 | -€75 | -11.4% |
| Financial charges | 65/66B | €935 | €712 | -€223 | -23.8% |
| Recurring financial charges | 65 | €935 | €712 | -€223 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €18,965 | €25,344 | +€6,379 | +33.6% |
| Income taxes | 67/77 | €4,328 | €5,633 | +€1,305 | +30.2% |
| Profit (loss) for the period | 9904 | €14,637 | €19,711 | +€5,074 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,637 | €19,711 | +€5,074 | +34.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.