DIASURA: 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.
DIASURA
Largest movements
- Receivables within one year +€633,068
up €633,068 (+238%), from €266,215 to €899,283
- Current investments -€200,000
down €200,000 (-80.0%), from €250,000 to €50,000
- Cash -€44,631
down €44,631 (-85.4%), from €52,285 to €7,654
mainly Contributions, distributions and other (-€721,244) and Receivables within one year (-€633,068)
- Other debts +€359,171
up €359,171 (+63.3%), from €567,477 to €926,648
- Tax, wage and social debts +€24,799
up €24,799 (+889%), from €2,790 to €27,589
- Gross operating margin +€101,597
up €101,597 (+11.9%), from €855,751 to €957,348
- Taxes +€26,288
up €26,288 (+12.5%), from €209,570 to €235,858
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 | €574,267 | €959,301 | +€385,034 | +67.0% |
| Fixed assets | 21/28 | €2,535 | €0 | -€2,535 | -100% |
| Tangible fixed assets | 22/27 | €2,535 | €0 | -€2,535 | -100% |
| Furniture and vehicles | 24 | €2,535 | €0 | -€2,535 | -100% |
| Current assets | 29/58 | €571,732 | €959,301 | +€387,569 | +67.8% |
| Amounts receivable within one year | 40/41 | €266,215 | €899,283 | +€633,068 | +238% |
| Other amounts receivable | 41 | €266,215 | €899,283 | +€633,068 | +238% |
| Current investments | 50/53 | €250,000 | €50,000 | -€200,000 | -80.0% |
| Cash at bank and in hand | 54/58 | €52,285 | €7,654 | -€44,631 | -85.4% |
| Deferred charges and accrued income | 490/1 | €3,232 | €2,364 | -€868 | -26.9% |
| Total equity and liabilities | 10/49 | €574,267 | €959,301 | +€385,034 | +67.0% |
| Equity | 10/15 | €4,000 | €4,000 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €570,267 | €955,301 | +€385,034 | +67.5% |
| Amounts payable within one year | 42/48 | €570,267 | €955,244 | +€384,977 | +67.5% |
| Trade debts | 44 | €0 | €1,006 | +€1,006 | |
| Suppliers | 440/4 | €0 | €1,006 | +€1,006 | |
| Taxes, remuneration and social security | 45 | €2,790 | €27,589 | +€24,799 | +889% |
| Taxes | 450/3 | €2,790 | €27,589 | +€24,799 | +889% |
| Other amounts payable | 47/48 | €567,477 | €926,648 | +€359,171 | +63.3% |
| Accrued charges and deferred income | 492/3 | - | €57 | +€57 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,650 | €2,535 | -€2,115 | -45.5% |
| Other operating charges | 640/8 | €1,197 | €1,174 | -€23 | -1.9% |
| Gross operating margin | 9900 | €855,751 | €957,348 | +€101,597 | +11.9% |
| Operating profit (loss) | 9901 | €849,904 | €953,638 | +€103,734 | +12.2% |
| Financial income | 75/76B | €1,664 | €3,529 | +€1,865 | +112% |
| Recurring financial income | 75 | €1,664 | €3,529 | +€1,865 | +112% |
| Financial charges | 65/66B | €90 | €65 | -€25 | -27.8% |
| Recurring financial charges | 65 | €90 | €65 | -€25 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €851,479 | €957,102 | +€105,624 | +12.4% |
| Income taxes | 67/77 | €209,570 | €235,858 | +€26,288 | +12.5% |
| Profit (loss) for the period | 9904 | €641,909 | €721,244 | +€79,335 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €641,909 | €721,244 | +€79,335 | +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 28 October 2026 via checked.be.