Diasorin: 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.
What changed
Diasorin
NACE 86.995, Nutrition and dietetics services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2.4m
2024 · €2.7m-€334,886
Equity
€2.8m
2024 · €7.7m-€4.9m
Cash
€5,049
2024 · €4,213+€836
Balance sheet total
€17.9m
2024 · €19.7m-€1.8m
Largest movements
Assets
- Receivables within one year -€1.2m
down €1.2m (-9.1%), from €13.4m to €12.2m
of which Other amounts receivable: -€1.2m
- Intangible fixed assets -€392,441
down €392,441 (-11.7%), from €3.3m to €2.9m
Equity and liabilities
- Profit (loss) carried forward -€4.9m
down €4.9m (-83.8%), from €5.9m to €957,603
- Other debts +€4.4m
up €4.4m (+146%), from €3.0m to €7.4m
- Trade debts -€712,655
down €712,655 (-11.4%), from €6.2m to €5.5m
of which Suppliers: -€712,655
- Accrued charges and deferred income -€313,420
down €313,420 (-36.6%), from €857,495 to €544,075
Income statement
- Other operating income -€1.0m
down €1.0m (-31.5%), from €3.3m to €2.3m
- Turnover -€737,477
down €737,477 (-2.3%), from €32.7m to €32.0m
- Services and other goods -€539,847
down €539,847 (-11.4%), from €4.7m to €4.2m
- Goods and materials -€418,276
down €418,276 (-2.0%), from €21.0m to €20.5m
of which Purchases: -€484,463
- Staff costs -€370,280
down €370,280 (-6.9%), from €5.4m to €5.0m
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.
Result 2024
€2.7m
Turnover
-€737,477
Other operating income
-€1.0m
Goods and materials
+€418,276
Services and other goods
+€539,847
Staff costs
+€370,280
Depreciation
+€67,998
Write-downs
+€190,667
Other operating charges
+€156,669
Other operating items
-€200,000
Financial income
-€77,942
Financial charges
+€6,400
Taxes
-€30,912
Result 2025
€2.4m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€7.6m
Investment
-€282,067
Financing
-€7.3m
Cash 2024
€4,213
From operations (derived)
+€7.6m
Net result for the year
+€2.4m
Depreciation
+€791,805
Stocks and contracts
-€3,789
Receivables within one year
+€1.2m
Deferred charges and accrued income
+€36,280
Trade debts
-€712,655
Tax, wage and social debts
-€159,832
Other debts
+€4.4m
Accrued charges and deferred income
-€313,420
Investment (derived)
-€282,067
Investment in fixed assets (net)
-€282,067
Financing
-€7.3m
Contributions, distributions and other
-€7.3m
Cash 2025
€5,049
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,703,080 | €17,949,628 | -€1.8m | -8.9% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €5,115,262 | €4,605,524 | -€509,738 | -10.0% |
| Intangible fixed assets | 21 | €3,341,362 | €2,948,921 | -€392,441 | -11.7% |
| Tangible fixed assets | 22/27 | €1,142,597 | €1,025,299 | -€117,298 | -10.3% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €676,813 | €535,682 | -€141,131 | -20.9% |
| Furniture and vehicles | 24 | €71,436 | €68,639 | -€2,797 | -3.9% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | €394,348 | €420,978 | +€26,631 | +6.8% |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Financial fixed assets | 28 | €631,303 | €631,303 | = | 0.0% |
| Affiliated companies | 280/1 | - | €0 | = | |
| Participating interests | 280 | - | €0 | = | |
| Amounts receivable | 281 | - | €0 | = | |
| Companies linked by participating interests | 282/3 | - | €0 | = | |
| Participating interests | 282 | - | €0 | = | |
| Amounts receivable | 283 | - | €0 | = | |
| Other financial fixed assets | 284/8 | €631,303 | €631,303 | = | 0.0% |
| Shares | 284 | - | €0 | = | |
| Amounts receivable and cash guarantees | 285/8 | €631,303 | €631,303 | = | 0.0% |
| Current assets | 29/58 | €14,587,818 | €13,344,104 | -€1.2m | -8.5% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Stocks and contracts in progress | 3 | €1,068,134 | €1,071,923 | +€3,789 | +0.4% |
| Stocks | 30/36 | €1,068,134 | €1,071,923 | +€3,789 | +0.4% |
| Raw materials and consumables | 30/31 | - | €0 | = | |
| Work in progress | 32 | - | €0 | = | |
| Finished goods | 33 | - | €0 | = | |
| Goods purchased for resale | 34 | €1,068,134 | €1,071,923 | +€3,789 | +0.4% |
| Property held for sale | 35 | - | €0 | = | |
| Advance payments | 36 | - | €0 | = | |
| Contracts in progress | 37 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €13,383,973 | €12,171,914 | -€1.2m | -9.1% |
| Trade receivables | 40 | €8,036,569 | €8,058,314 | +€21,745 | +0.3% |
| Other amounts receivable | 41 | €5,347,404 | €4,113,600 | -€1.2m | -23.1% |
| Current investments | 50/53 | - | €0 | = | |
| Own shares | 50 | - | €0 | = | |
| Other investments | 51/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €4,213 | €5,049 | +€836 | +19.8% |
| Deferred charges and accrued income | 490/1 | €131,498 | €95,219 | -€36,280 | -27.6% |
| Total equity and liabilities | 10/49 | €19,703,080 | €17,949,628 | -€1.8m | -8.9% |
| Equity | 10/15 | €7,739,087 | €2,799,003 | -€4.9m | -63.8% |
| Contributions | 10/11 | €1,674,000 | €1,674,000 | = | 0.0% |
| Capital | 10 | €1,674,000 | €1,674,000 | = | 0.0% |
| Issued capital | 100 | €1,674,000 | €1,674,000 | = | 0.0% |
| Uncalled capital | 101 | - | €0 | = | |
| Contributions outside capital | 11 | - | €0 | = | |
| Share premium | 1100/10 | - | €0 | = | |
| Other | 1109/19 | - | €0 | = | |
| Revaluation surpluses | 12 | - | €0 | = | |
| Reserves | 13 | €167,400 | €167,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €167,400 | €167,400 | = | 0.0% |
| Legal reserve | 130 | €167,400 | €167,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Own shares acquired | 1312 | - | €0 | = | |
| Financial assistance | 1313 | - | €0 | = | |
| Other | 1319 | - | €0 | = | |
| Tax-exempt reserves | 132 | - | €0 | = | |
| Distributable reserves | 133 | - | €0 | = | |
| Profit (loss) carried forward | 14 | €5,897,687 | €957,603 | -€4.9m | -83.8% |
| Investment grants | 15 | - | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | - | €0 | = | |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Provisions for liabilities and charges | 160/5 | - | €0 | = | |
| Pensions and similar obligations | 160 | - | €0 | = | |
| Taxes | 161 | - | €0 | = | |
| Major repairs and maintenance | 162 | - | €0 | = | |
| Environmental obligations | 163 | - | €0 | = | |
| Other liabilities and charges | 164/5 | - | €0 | = | |
| Deferred taxes | 168 | - | €0 | = | |
| Amounts payable | 17/49 | €11,963,994 | €15,150,625 | +€3.2m | +26.6% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Financial debts | 170/4 | - | €0 | = | |
| Subordinated loans | 170 | - | €0 | = | |
| Unsubordinated bonds | 171 | - | €0 | = | |
| Leasing and similar obligations | 172 | - | €0 | = | |
| Credit institutions | 173 | - | €0 | = | |
| Other loans | 174 | - | €0 | = | |
| Trade debts | 175 | - | €0 | = | |
| Suppliers | 1750 | - | €0 | = | |
| Bills of exchange payable | 1751 | - | €0 | = | |
| Advances received on contracts in progress | 176 | - | €0 | = | |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €11,106,498 | €14,606,550 | +€3.5m | +31.5% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €6,225,828 | €5,513,173 | -€712,655 | -11.4% |
| Suppliers | 440/4 | €6,225,828 | €5,513,173 | -€712,655 | -11.4% |
| Bills of exchange payable | 441 | - | €0 | = | |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €1,877,209 | €1,717,376 | -€159,832 | -8.5% |
| Taxes | 450/3 | €847,085 | €873,251 | +€26,166 | +3.1% |
| Remuneration and social security | 454/9 | €1,030,124 | €844,125 | -€185,998 | -18.1% |
| Other amounts payable | 47/48 | €3,003,461 | €7,376,000 | +€4.4m | +146% |
| Accrued charges and deferred income | 492/3 | €857,495 | €544,075 | -€313,420 | -36.6% |
| Operating income | 70/76A | €35,986,502 | €34,210,335 | -€1.8m | -4.9% |
| Turnover | 70 | €32,689,959 | €31,952,483 | -€737,477 | -2.3% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | - | €0 | = | |
| Own construction capitalised | 72 | - | €0 | = | |
| Other operating income | 74 | €3,296,543 | €2,257,852 | -€1.0m | -31.5% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Operating charges | 60/66A | €32,413,974 | €30,870,238 | -€1.5m | -4.8% |
| Goods for resale, raw materials and consumables | 60 | €20,964,980 | €20,546,704 | -€418,276 | -2.0% |
| Purchases | 600/8 | €21,063,338 | €20,578,875 | -€484,463 | -2.3% |
| Change in stocks: decrease (increase) | 609 | -€98,359 | -€32,171 | +€66,187 | +67.3% |
| Services and other goods | 61 | €4,729,251 | €4,189,404 | -€539,847 | -11.4% |
| Remuneration, social security and pensions | 62 | €5,368,471 | €4,998,191 | -€370,280 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €859,803 | €791,805 | -€67,998 | -7.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €196,237 | €5,570 | -€190,667 | -97.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | = | |
| Other operating charges | 640/8 | €495,233 | €338,564 | -€156,669 | -31.6% |
| Non-recurring operating charges | 66A | -€200,000 | €0 | +€200,000 | |
| Operating profit (loss) | 9901 | €3,572,528 | €3,340,097 | -€232,431 | -6.5% |
| Financial income | 75/76B | €115,494 | €37,552 | -€77,942 | -67.5% |
| Recurring financial income | 75 | €115,494 | €37,552 | -€77,942 | -67.5% |
| Income from financial fixed assets | 750 | - | €0 | = | |
| Income from current assets | 751 | €59,732 | €37,552 | -€22,179 | -37.1% |
| Other financial income | 752/9 | €55,763 | €0 | -€55,763 | -100% |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €71,240 | €64,840 | -€6,400 | -9.0% |
| Recurring financial charges | 65 | €71,240 | €64,840 | -€6,400 | -9.0% |
| Debt charges | 650 | - | €0 | = | |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | - | €0 | = | |
| Other financial charges | 652/9 | €71,240 | €64,840 | -€6,400 | -9.0% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €3,616,782 | €3,312,809 | -€303,973 | -8.4% |
| Transfer from deferred taxes | 780 | - | €0 | = | |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | €921,980 | €952,892 | +€30,912 | +3.4% |
| Taxes | 670/3 | €930,242 | €952,892 | +€22,651 | +2.4% |
| Tax adjustments and reversals of tax provisions | 77 | €8,262 | €0 | -€8,262 | -100% |
| Profit (loss) for the period | 9904 | €2,694,802 | €2,359,916 | -€334,886 | -12.4% |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €2,694,802 | €2,359,916 | -€334,886 | -12.4% |
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 15 October 2026 via checked.be.