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DIATEC: what changed

Two fiscal 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

DIATEC

BE 0477.809.825
NACE 71.111, Activities of building architects
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€61,422
2024 · €70,229-€8,808
Equity
€489,292
2024 · €427,870+€61,422
Cash
€96,933
2024 · €117,469-€20,536
Balance sheet total
€586,959
2024 · €610,198-€23,239

Largest movements

2024 to 2025
Assets
  • Cash -€20,536

    down €20,536 (-17.5%), from €117,469 to €96,933

    mainly Other debts (-€61,800) and Tax, wage and social debts (-€25,850)

Equity and liabilities
  • Other debts -€61,800

    down €61,800 (-40.6%), from €152,310 to €90,510

  • Profit (loss) carried forward +€61,422

    up €61,422 (+15.1%), from €407,410 to €468,832

  • Tax, wage and social debts -€25,850

    down €25,850 (-86.1%), from €30,018 to €4,168

Income statement
  • Gross operating margin +€25,628

    up €25,628 (+31.5%), from €81,453 to €107,080

  • Financial income -€21,771

    down €21,771 (-100.0%), from €21,781 to €10

  • Staff costs +€17,949

    new in 2025: €17,949

  • Taxes -€5,398

    down €5,398 (-20.4%), from €26,453 to €21,055

From the 2024 result to the 2025 result

effect on the 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 €70,229
Gross operating margin +€25,628
Staff costs -€17,949
Depreciation -€53
Other operating charges -€57
Financial income -€21,771
Financial charges -€4
Taxes +€5,398
Result 2025 €61,422

Cash bridge derived

cash 2024 to 2025

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 -€18,544
Investment -€1,992
Financing €0
Cash 2024 €117,469
Net result for the year +€61,422
Depreciation +€3,957
Receivables within one year +€739
Trade debts +€2,989
Tax, wage and social debts -€25,850
Other debts -€61,800
Investment in fixed assets (net) -€1,992
Cash 2025 €96,933
Every line side by side 37 lines
Line Code 2024 2025 Change %
Total assets 20/58 €610,198 €586,959 -€23,239 -3.8%
Fixed assets 21/28 €491,031 €489,066 -€1,965 -0.4%
Tangible fixed assets 22/27 €103,615 €101,441 -€2,175 -2.1%
Land and buildings 22 €100,533 €97,400 -€3,133 -3.1%
Plant, machinery and equipment 23 €3,082 €4,040 +€959 +31.1%
Financial fixed assets 28 €387,416 €387,626 +€210 +0.1%
Current assets 29/58 €119,168 €97,893 -€21,275 -17.9%
Amounts receivable within one year 40/41 €1,699 €960 -€739 -43.5%
Trade receivables 40 €1,699 €960 -€739 -43.5%
Cash at bank and in hand 54/58 €117,469 €96,933 -€20,536 -17.5%
Total equity and liabilities 10/49 €610,198 €586,959 -€23,239 -3.8%
Equity 10/15 €427,870 €489,292 +€61,422 +14.4%
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%
Profit (loss) carried forward 14 €407,410 €468,832 +€61,422 +15.1%
Amounts payable 17/49 €182,328 €97,667 -€84,661 -46.4%
Amounts payable within one year 42/48 €182,328 €97,667 -€84,661 -46.4%
Trade debts 44 - €2,989 +€2,989
Suppliers 440/4 - €2,989 +€2,989
Taxes, remuneration and social security 45 €30,018 €4,168 -€25,850 -86.1%
Taxes 450/3 €30,018 €4,168 -€25,850 -86.1%
Other amounts payable 47/48 €152,310 €90,510 -€61,800 -40.6%
Remuneration, social security and pensions 62 - €17,949 +€17,949
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,904 €3,957 +€53 +1.4%
Other operating charges 640/8 €2,604 €2,662 +€57 +2.2%
Gross operating margin 9900 €81,453 €107,080 +€25,628 +31.5%
Operating profit (loss) 9901 €74,945 €82,513 +€7,569 +10.1%
Financial income 75/76B €21,781 €10 -€21,771 -100.0%
Recurring financial income 75 €21,781 €10 -€21,771 -100.0%
Financial charges 65/66B €43 €46 +€4 +8.2%
Recurring financial charges 65 €43 €46 +€4 +8.2%
Profit (loss) for the period before taxes 9903 €96,682 €82,477 -€14,206 -14.7%
Income taxes 67/77 €26,453 €21,055 -€5,398 -20.4%
Profit (loss) for the period 9904 €70,229 €61,422 -€8,808 -12.5%
Profit (loss) for the period to be appropriated 9905 €70,229 €61,422 -€8,808 -12.5%

Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.