Diasbi Consult & 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.
Diasbi Consult & Services
Largest movements
- Cash +€24,511
up €24,511 (+140%), from €17,569 to €42,080
mainly Tax, wage and social debts (+€26,745) and Net result for the year (+€25,166)
- Receivables within one year +€19,250
up €19,250 (+79.5%), from €24,227 to €43,477
of which Trade receivables: +€16,463
- Deferred charges and accrued income +€1,218
new in 2025: €1,218
- Tax, wage and social debts +€26,745
up €26,745 (+166%), from €16,078 to €42,823
of which Taxes: +€13,701
- Reserves +€25,166
up €25,166 (+128%), from €19,600 to €44,766
- Trade debts -€7,075
no longer reported in 2025 (was €7,075)
- Gross operating margin +€26,731
up €26,731 (+41.8%), from €64,008 to €90,739
- Staff costs +€19,627
up €19,627 (+61.1%), from €32,108 to €51,735
- Taxes +€2,600
up €2,600 (+43.3%), from €6,000 to €8,600
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 | €44,774 | €89,610 | +€44,836 | +100% |
| Fixed assets | 21/28 | €2,978 | €2,835 | -€143 | -4.8% |
| Tangible fixed assets | 22/27 | €2,978 | €2,835 | -€143 | -4.8% |
| Plant, machinery and equipment | 23 | - | €851 | +€851 | |
| Furniture and vehicles | 24 | €2,978 | €1,984 | -€994 | -33.4% |
| Current assets | 29/58 | €41,796 | €86,775 | +€44,979 | +108% |
| Amounts receivable within one year | 40/41 | €24,227 | €43,477 | +€19,250 | +79.5% |
| Trade receivables | 40 | €16,835 | €33,298 | +€16,463 | +97.8% |
| Other amounts receivable | 41 | €7,392 | €10,179 | +€2,787 | +37.7% |
| Cash at bank and in hand | 54/58 | €17,569 | €42,080 | +€24,511 | +140% |
| Deferred charges and accrued income | 490/1 | - | €1,218 | +€1,218 | |
| Total equity and liabilities | 10/49 | €44,774 | €89,610 | +€44,836 | +100% |
| Equity | 10/15 | €21,621 | €46,787 | +€25,166 | +116% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €19,600 | €44,766 | +€25,166 | +128% |
| Distributable reserves | 133 | €19,600 | €44,766 | +€25,166 | +128% |
| Profit (loss) carried forward | 14 | €21 | €21 | = | 0.0% |
| Amounts payable | 17/49 | €23,153 | €42,823 | +€19,670 | +85.0% |
| Amounts payable within one year | 42/48 | €23,153 | €42,823 | +€19,670 | +85.0% |
| Trade debts | 44 | €7,075 | - | -€7,075 | |
| Suppliers | 440/4 | €7,075 | - | -€7,075 | |
| Taxes, remuneration and social security | 45 | €16,078 | €42,823 | +€26,745 | +166% |
| Taxes | 450/3 | €12,624 | €26,325 | +€13,701 | +109% |
| Remuneration and social security | 454/9 | €3,454 | €16,498 | +€13,044 | +378% |
| Remuneration, social security and pensions | 62 | €32,108 | €51,735 | +€19,627 | +61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,272 | €1,183 | -€89 | -7.0% |
| Other operating charges | 640/8 | €967 | €751 | -€216 | -22.3% |
| Gross operating margin | 9900 | €64,008 | €90,739 | +€26,731 | +41.8% |
| Operating profit (loss) | 9901 | €29,661 | €37,070 | +€7,409 | +25.0% |
| Financial income | 75/76B | €248 | €475 | +€227 | +91.5% |
| Recurring financial income | 75 | €248 | €475 | +€227 | +91.5% |
| Financial charges | 65/66B | €4,288 | €3,779 | -€509 | -11.9% |
| Recurring financial charges | 65 | €4,288 | €3,779 | -€509 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €25,621 | €33,766 | +€8,145 | +31.8% |
| Income taxes | 67/77 | €6,000 | €8,600 | +€2,600 | +43.3% |
| Profit (loss) for the period | 9904 | €19,621 | €25,166 | +€5,545 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,621 | €25,166 | +€5,545 | +28.3% |
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 20 October 2026 via checked.be.