DIASPOOR: 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.
DIASPOOR
Largest movements
- Tangible fixed assets +€30,368
up €30,368 (+332%), from €9,147 to €39,516
of which Leasing and similar rights: +€38,588
- Cash -€28,663
down €28,663 (-25.6%), from €112,079 to €83,416
mainly Net result for the year (-€50,743) and Investment in fixed assets (net) (-€31,198)
- Deferred charges and accrued income -€17,130
down €17,130 (-97.9%), from €17,505 to €375
- Receivables within one year +€15,367
up €15,367 (+21.7%), from €70,903 to €86,270
of which Trade receivables: +€40,389
- Reserves -€51,000
down €51,000 (-35.2%), from €145,000 to €94,000
- Trade debts +€34,726
up €34,726 (+155%), from €22,453 to €57,179
- Debts after one year +€26,238
new in 2025: €26,238
- Other debts -€24,893
down €24,893 (-68.6%), from €36,270 to €11,377
- Current portion of long-term debt +€9,797
new in 2025: €9,797
- Gross operating margin -€51,517
down €51,517, from €12,120 to -€39,396
- Financial income +€6,981
up €6,981 (+220,926%), from €3 to €6,984
of which Non-recurring financial income: +€6,981
- Depreciation -€4,650
down €4,650 (-66.6%), from €6,979 to €2,329
- Financial charges +€3,514
up €3,514 (+734%), from €479 to €3,993
- Staff costs +€3,190
up €3,190 (+46.7%), from €6,828 to €10,018
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 | €218,561 | €217,003 | -€1,557 | -0.7% |
| Fixed assets | 21/28 | €18,075 | €46,943 | +€28,868 | +160% |
| Intangible fixed assets | 21 | €8,317 | €6,817 | -€1,500 | -18.0% |
| Tangible fixed assets | 22/27 | €9,147 | €39,516 | +€30,368 | +332% |
| Plant, machinery and equipment | 23 | €1,128 | €928 | -€200 | -17.7% |
| Furniture and vehicles | 24 | €8,019 | €0 | -€8,019 | -100% |
| Leasing and similar rights | 25 | - | €38,588 | +€38,588 | |
| Financial fixed assets | 28 | €610 | €610 | = | 0.0% |
| Current assets | 29/58 | €200,486 | €170,060 | -€30,426 | -15.2% |
| Amounts receivable within one year | 40/41 | €70,903 | €86,270 | +€15,367 | +21.7% |
| Trade receivables | 40 | €41,198 | €81,587 | +€40,389 | +98.0% |
| Other amounts receivable | 41 | €29,705 | €4,683 | -€25,022 | -84.2% |
| Cash at bank and in hand | 54/58 | €112,079 | €83,416 | -€28,663 | -25.6% |
| Deferred charges and accrued income | 490/1 | €17,505 | €375 | -€17,130 | -97.9% |
| Total equity and liabilities | 10/49 | €218,561 | €217,003 | -€1,557 | -0.7% |
| Equity | 10/15 | €155,172 | €104,430 | -€50,743 | -32.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €145,000 | €94,000 | -€51,000 | -35.2% |
| Distributable reserves | 133 | €145,000 | €94,000 | -€51,000 | -35.2% |
| Profit (loss) carried forward | 14 | €172 | €430 | +€257 | +149% |
| Amounts payable | 17/49 | €63,388 | €112,574 | +€49,185 | +77.6% |
| Amounts payable after more than one year | 17 | - | €26,238 | +€26,238 | |
| Financial debts | 170/4 | - | €26,238 | +€26,238 | |
| Amounts payable within one year | 42/48 | €63,388 | €86,335 | +€22,947 | +36.2% |
| Current portion of amounts payable after more than one year | 42 | - | €9,797 | +€9,797 | |
| Trade debts | 44 | €22,453 | €57,179 | +€34,726 | +155% |
| Suppliers | 440/4 | €22,453 | €57,179 | +€34,726 | +155% |
| Taxes, remuneration and social security | 45 | €4,665 | €7,982 | +€3,317 | +71.1% |
| Taxes | 450/3 | €4,634 | €7,112 | +€2,478 | +53.5% |
| Remuneration and social security | 454/9 | €32 | €871 | +€839 | +2,659% |
| Other amounts payable | 47/48 | €36,270 | €11,377 | -€24,893 | -68.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €119 | +€119 | |
| Remuneration, social security and pensions | 62 | €6,828 | €10,018 | +€3,190 | +46.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,979 | €2,329 | -€4,650 | -66.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €330 | €0 | -€330 | -100% |
| Other operating charges | 640/8 | €4,532 | €1,674 | -€2,858 | -63.1% |
| Gross operating margin | 9900 | €12,120 | -€39,396 | -€51,517 | |
| Operating profit (loss) | 9901 | -€6,548 | -€53,417 | -€46,869 | -716% |
| Financial income | 75/76B | €3 | €6,984 | +€6,981 | +220,926% |
| Recurring financial income | 75 | €3 | €4 | +€1 | +22.5% |
| Non-recurring financial income | 76B | - | €6,981 | +€6,981 | |
| Financial charges | 65/66B | €479 | €3,993 | +€3,514 | +734% |
| Recurring financial charges | 65 | €479 | €3,993 | +€3,514 | +734% |
| Profit (loss) for the period before taxes | 9903 | -€7,023 | -€50,426 | -€43,402 | -618% |
| Income taxes | 67/77 | €326 | €317 | -€9 | -2.9% |
| Profit (loss) for the period | 9904 | -€7,350 | -€50,743 | -€43,393 | -590% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,350 | -€50,743 | -€43,393 | -590% |
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.