DiASBytes: 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.
DiASBytes
Largest movements
- Intangible fixed assets +€47,981
up €47,981 (+9.8%), from €491,456 to €539,437
- Tangible fixed assets -€15,864
down €15,864 (-39.2%), from €40,448 to €24,584
of which Furniture and vehicles: -€12,569
- Current portion of long-term debt +€247,411
up €247,411 (+237%), from €104,574 to €351,985
- Trade debts -€78,824
down €78,824 (-34.8%), from €226,818 to €147,995
- Tax, wage and social debts -€58,233
down €58,233 (-36.3%), from €160,401 to €102,168
of which Remuneration and social security: -€45,867
- Profit (loss) carried forward -€46,836
down €46,836, from €198 to -€46,639
- Debts after one year -€21,168
down €21,168 (-14.8%), from €143,071 to €121,903
- Staff costs +€77,096
up €77,096 (+14.1%), from €545,724 to €622,820
- Depreciation +€24,947
up €24,947 (+17.2%), from €145,402 to €170,349
- Taxes -€17,438
down €17,438 (-90.5%), from €19,278 to €1,840
- Gross operating margin -€13,144
down €13,144 (-1.7%), from €785,908 to €772,765
- Financial charges +€11,617
up €11,617 (+87.3%), from €13,313 to €24,930
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 | €772,298 | €815,111 | +€42,814 | +5.5% |
| Fixed assets | 21/28 | €532,011 | €564,128 | +€32,117 | +6.0% |
| Intangible fixed assets | 21 | €491,456 | €539,437 | +€47,981 | +9.8% |
| Tangible fixed assets | 22/27 | €40,448 | €24,584 | -€15,864 | -39.2% |
| Plant, machinery and equipment | 23 | €8,262 | €5,200 | -€3,062 | -37.1% |
| Furniture and vehicles | 24 | €30,751 | €18,182 | -€12,569 | -40.9% |
| Other tangible fixed assets | 26 | €1,435 | €1,202 | -€233 | -16.3% |
| Financial fixed assets | 28 | €107 | €107 | = | 0.0% |
| Current assets | 29/58 | €240,287 | €250,984 | +€10,697 | +4.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €226,258 | €233,711 | +€7,453 | +3.3% |
| Trade receivables | 40 | €225,593 | €233,400 | +€7,807 | +3.5% |
| Other amounts receivable | 41 | €665 | €311 | -€354 | -53.2% |
| Cash at bank and in hand | 54/58 | €14,029 | €12,442 | -€1,587 | -11.3% |
| Deferred charges and accrued income | 490/1 | €0 | €4,831 | +€4,831 | |
| Total equity and liabilities | 10/49 | €772,298 | €815,111 | +€42,814 | +5.5% |
| Equity | 10/15 | €133,298 | €86,461 | -€46,836 | -35.1% |
| Contributions | 10/11 | €58,600 | €58,600 | = | 0.0% |
| Reserves | 13 | €74,500 | €74,500 | = | 0.0% |
| Distributable reserves | 133 | €74,500 | €74,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €198 | -€46,639 | -€46,836 | |
| Amounts payable | 17/49 | €639,000 | €728,650 | +€89,650 | +14.0% |
| Amounts payable after more than one year | 17 | €143,071 | €121,903 | -€21,168 | -14.8% |
| Financial debts | 170/4 | €143,071 | €121,903 | -€21,168 | -14.8% |
| Amounts payable within one year | 42/48 | €495,929 | €602,223 | +€106,294 | +21.4% |
| Current portion of amounts payable after more than one year | 42 | €104,574 | €351,985 | +€247,411 | +237% |
| Trade debts | 44 | €226,818 | €147,995 | -€78,824 | -34.8% |
| Suppliers | 440/4 | €226,818 | €147,995 | -€78,824 | -34.8% |
| Taxes, remuneration and social security | 45 | €160,401 | €102,168 | -€58,233 | -36.3% |
| Taxes | 450/3 | €56,643 | €44,277 | -€12,366 | -21.8% |
| Remuneration and social security | 454/9 | €103,758 | €57,891 | -€45,867 | -44.2% |
| Other amounts payable | 47/48 | €4,135 | €75 | -€4,060 | -98.2% |
| Accrued charges and deferred income | 492/3 | €0 | €4,524 | +€4,524 | |
| Remuneration, social security and pensions | 62 | €545,724 | €622,820 | +€77,096 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145,402 | €170,349 | +€24,947 | +17.2% |
| Other operating charges | 640/8 | €4,594 | €3,706 | -€888 | -19.3% |
| Non-recurring operating charges | 66A | €18,168 | €0 | -€18,168 | -100% |
| Gross operating margin | 9900 | €785,908 | €772,765 | -€13,144 | -1.7% |
| Operating profit (loss) | 9901 | €72,020 | -€24,110 | -€96,131 | |
| Financial income | 75/76B | €453 | €4,044 | +€3,591 | +793% |
| Recurring financial income | 75 | €453 | €4,044 | +€3,591 | +793% |
| Financial charges | 65/66B | €13,313 | €24,930 | +€11,617 | +87.3% |
| Recurring financial charges | 65 | €13,313 | €24,930 | +€11,617 | +87.3% |
| Profit (loss) for the period before taxes | 9903 | €59,161 | -€44,996 | -€104,157 | |
| Income taxes | 67/77 | €19,278 | €1,840 | -€17,438 | -90.5% |
| Profit (loss) for the period | 9904 | €39,882 | -€46,836 | -€86,719 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,882 | -€46,836 | -€86,719 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.