DIAS SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€82,129
up €82,129 (+73.7%), from €111,362 to €193,491
of which Trade receivables: +€80,611
- Cash -€81,521
down €81,521 (-34.7%), from €235,020 to €153,499
mainly Contributions, distributions and other (-€90,140) and Receivables within one year (-€82,129)
- Tangible fixed assets -€8,875
down €8,875 (-17.4%), from €51,034 to €42,159
of which Furniture and vehicles: -€7,938
- Profit (loss) carried forward -€58,165
down €58,165 (-28.4%), from €204,973 to €146,808
- Tax, wage and social debts +€23,736
up €23,736 (+381%), from €6,237 to €29,973
of which Taxes: +€22,741
- Trade debts +€17,303
up €17,303 (+30.5%), from €56,639 to €73,942
- Other debts +€9,246
up €9,246 (+8.3%), from €111,080 to €120,326
- Taxes +€40,642
up €40,642 (+202%), from €20,094 to €60,735
- Gross operating margin -€31,875
down €31,875 (-20.4%), from €156,521 to €124,647
- Other operating charges +€18,203
up €18,203 (+4,696%), from €388 to €18,591
- Depreciation +€2,302
up €2,302 (+21.5%), from €10,682 to €12,984
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 | €398,313 | €389,649 | -€8,664 | -2.2% |
| Fixed assets | 21/28 | €51,534 | €42,659 | -€8,875 | -17.2% |
| Tangible fixed assets | 22/27 | €51,034 | €42,159 | -€8,875 | -17.4% |
| Plant, machinery and equipment | 23 | €3,892 | €2,955 | -€937 | -24.1% |
| Furniture and vehicles | 24 | €47,142 | €39,204 | -€7,938 | -16.8% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €346,779 | €346,990 | +€211 | +0.1% |
| Amounts receivable within one year | 40/41 | €111,362 | €193,491 | +€82,129 | +73.7% |
| Trade receivables | 40 | €101,579 | €182,190 | +€80,611 | +79.4% |
| Other amounts receivable | 41 | €9,783 | €11,302 | +€1,518 | +15.5% |
| Cash at bank and in hand | 54/58 | €235,020 | €153,499 | -€81,521 | -34.7% |
| Deferred charges and accrued income | 490/1 | €397 | - | -€397 | |
| Total equity and liabilities | 10/49 | €398,313 | €389,649 | -€8,664 | -2.2% |
| Equity | 10/15 | €223,573 | €165,408 | -€58,165 | -26.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €204,973 | €146,808 | -€58,165 | -28.4% |
| Amounts payable | 17/49 | €174,740 | €224,241 | +€49,501 | +28.3% |
| Amounts payable within one year | 42/48 | €174,597 | €224,241 | +€49,644 | +28.4% |
| Financial debts | 43 | €640 | - | -€640 | |
| Credit institutions | 430/8 | €640 | - | -€640 | |
| Trade debts | 44 | €56,639 | €73,942 | +€17,303 | +30.5% |
| Suppliers | 440/4 | €56,639 | €73,942 | +€17,303 | +30.5% |
| Taxes, remuneration and social security | 45 | €6,237 | €29,973 | +€23,736 | +381% |
| Taxes | 450/3 | €1,214 | €23,955 | +€22,741 | +1,873% |
| Remuneration and social security | 454/9 | €5,023 | €6,018 | +€995 | +19.8% |
| Other amounts payable | 47/48 | €111,080 | €120,326 | +€9,246 | +8.3% |
| Accrued charges and deferred income | 492/3 | €143 | - | -€143 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,682 | €12,984 | +€2,302 | +21.5% |
| Other operating charges | 640/8 | €388 | €18,591 | +€18,203 | +4,696% |
| Non-recurring operating charges | 66A | €13,963 | - | -€13,963 | |
| Gross operating margin | 9900 | €156,521 | €124,647 | -€31,875 | -20.4% |
| Operating profit (loss) | 9901 | €131,489 | €93,072 | -€38,417 | -29.2% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €493 | €361 | -€131 | -26.7% |
| Recurring financial charges | 65 | €493 | €361 | -€131 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €131,006 | €92,711 | -€38,295 | -29.2% |
| Income taxes | 67/77 | €20,094 | €60,735 | +€40,642 | +202% |
| Profit (loss) for the period | 9904 | €110,912 | €31,975 | -€78,937 | -71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €110,912 | €31,975 | -€78,937 | -71.2% |
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 18 October 2026 via checked.be.