DIASTIM: 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.
DIASTIM
Largest movements
- Cash -€3,015
down €3,015 (-5.7%), from €53,299 to €50,284
mainly Contributions, distributions and other (-€16,265) and Other debts (-€7,371)
- Receivables within one year -€2,186
down €2,186 (-28.0%), from €7,804 to €5,618
of which Other amounts receivable: -€2,119
- Other debts -€7,371
down €7,371 (-17.8%), from €41,402 to €34,032
- Trade debts +€1,543
up €1,543 (+2,774%), from €56 to €1,598
- Gross operating margin -€2,178
down €2,178 (-8.1%), from €27,004 to €24,826
- Taxes -€545
down €545 (-7.9%), from €6,924 to €6,379
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 | €62,713 | €56,867 | -€5,846 | -9.3% |
| Fixed assets | 21/28 | €1,428 | €813 | -€615 | -43.1% |
| Tangible fixed assets | 22/27 | €1,428 | €813 | -€615 | -43.1% |
| Plant, machinery and equipment | 23 | €1,428 | €813 | -€615 | -43.1% |
| Current assets | 29/58 | €61,285 | €56,054 | -€5,231 | -8.5% |
| Amounts receivable within one year | 40/41 | €7,804 | €5,618 | -€2,186 | -28.0% |
| Trade receivables | 40 | €3,214 | €3,147 | -€67 | -2.1% |
| Other amounts receivable | 41 | €4,590 | €2,471 | -€2,119 | -46.2% |
| Cash at bank and in hand | 54/58 | €53,299 | €50,284 | -€3,015 | -5.7% |
| Deferred charges and accrued income | 490/1 | €182 | €152 | -€30 | -16.5% |
| Total equity and liabilities | 10/49 | €62,713 | €56,867 | -€5,846 | -9.3% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €42,253 | €36,407 | -€5,846 | -13.8% |
| Amounts payable within one year | 42/48 | €42,253 | €36,407 | -€5,846 | -13.8% |
| Trade debts | 44 | €56 | €1,598 | +€1,543 | +2,774% |
| Suppliers | 440/4 | €56 | €1,598 | +€1,543 | +2,774% |
| Taxes, remuneration and social security | 45 | €795 | €777 | -€18 | -2.2% |
| Taxes | 450/3 | €795 | €777 | -€18 | -2.2% |
| Other amounts payable | 47/48 | €41,402 | €34,032 | -€7,371 | -17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €433 | €615 | +€182 | +42.0% |
| Gross operating margin | 9900 | €27,004 | €24,826 | -€2,178 | -8.1% |
| Operating profit (loss) | 9901 | €26,570 | €24,211 | -€2,360 | -8.9% |
| Financial charges | 65/66B | €1,506 | €1,567 | +€62 | +4.1% |
| Recurring financial charges | 65 | €1,506 | €1,567 | +€62 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €25,065 | €22,644 | -€2,421 | -9.7% |
| Income taxes | 67/77 | €6,924 | €6,379 | -€545 | -7.9% |
| Profit (loss) for the period | 9904 | €18,141 | €16,265 | -€1,876 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,141 | €16,265 | -€1,876 | -10.3% |
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 23 October 2026 via checked.be.