DIATEMPO: what changed
DIATEMPO
Largest movements
- Receivables within one year +€2,197
up €2,197 (+34.0%), from €6,458 to €8,656
of which Trade receivables: +€1,999
- Cash +€2,000
new in 2025: €2,000
mainly Other debts (+€12,342) and Short-term financial debts (+€2,647)
- Deferred charges and accrued income -€368
down €368 (-66.7%), from €552 to €184
- Other debts +€12,342
up €12,342 (+26.0%), from €47,509 to €59,851
- Tax, wage and social debts -€7,382
down €7,382 (-62.2%), from €11,878 to €4,495
of which Remuneration and social security: -€7,384
- Debts after one year -€3,810
down €3,810 (-100%), from €3,810 to €0
- Current portion of long-term debt -€3,739
down €3,739 (-45.7%), from €8,186 to €4,448
- Short-term financial debts +€2,647
up €2,647 (+26.2%), from €10,114 to €12,761
- Gross operating margin +€15,454
up €15,454, from -€10,755 to €4,699
- Depreciation -€3,723
down €3,723 (-97.9%), from €3,803 to €80
- Staff costs -€792
down €792 (-100%), from €792 to €0
- Other operating charges +€283
up €283 (+44.0%), from €642 to €925
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,090 | €10,840 | +€3,750 | +52.9% |
| Fixed assets | 21/28 | €80 | €0 | -€80 | -100% |
| Tangible fixed assets | 22/27 | €80 | €0 | -€80 | -100% |
| Plant, machinery and equipment | 23 | €73 | €0 | -€73 | -100% |
| Furniture and vehicles | 24 | €6 | €0 | -€6 | -100% |
| Current assets | 29/58 | €7,010 | €10,840 | +€3,830 | +54.6% |
| Amounts receivable within one year | 40/41 | €6,458 | €8,656 | +€2,197 | +34.0% |
| Trade receivables | 40 | €2,880 | €4,879 | +€1,999 | +69.4% |
| Other amounts receivable | 41 | €3,578 | €3,777 | +€199 | +5.5% |
| Cash at bank and in hand | 54/58 | - | €2,000 | +€2,000 | |
| Deferred charges and accrued income | 490/1 | €552 | €184 | -€368 | -66.7% |
| Total equity and liabilities | 10/49 | €7,090 | €10,840 | +€3,750 | +52.9% |
| Equity | 10/15 | -€78,925 | -€78,105 | +€821 | +1.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,385 | -€98,565 | +€821 | +0.8% |
| Amounts payable | 17/49 | €86,015 | €88,944 | +€2,929 | +3.4% |
| Amounts payable after more than one year | 17 | €3,810 | €0 | -€3,810 | -100% |
| Financial debts | 170/4 | €3,810 | €0 | -€3,810 | -100% |
| Amounts payable within one year | 42/48 | €82,187 | €88,351 | +€6,164 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €8,186 | €4,448 | -€3,739 | -45.7% |
| Financial debts | 43 | €10,114 | €12,761 | +€2,647 | +26.2% |
| Credit institutions | 430/8 | €10,114 | €12,761 | +€2,647 | +26.2% |
| Trade debts | 44 | €4,501 | €6,797 | +€2,296 | +51.0% |
| Suppliers | 440/4 | €4,501 | €6,797 | +€2,296 | +51.0% |
| Taxes, remuneration and social security | 45 | €11,878 | €4,495 | -€7,382 | -62.2% |
| Taxes | 450/3 | €514 | €515 | +€1 | +0.3% |
| Remuneration and social security | 454/9 | €11,364 | €3,980 | -€7,384 | -65.0% |
| Other amounts payable | 47/48 | €47,509 | €59,851 | +€12,342 | +26.0% |
| Accrued charges and deferred income | 492/3 | €17 | €593 | +€576 | +3,305% |
| Non-recurring operating income | 76A | - | €2,066 | +€2,066 | |
| Remuneration, social security and pensions | 62 | €792 | €0 | -€792 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,803 | €80 | -€3,723 | -97.9% |
| Other operating charges | 640/8 | €642 | €925 | +€283 | +44.0% |
| Non-recurring operating charges | 66A | €1,448 | €0 | -€1,448 | -100% |
| Gross operating margin | 9900 | -€10,755 | €4,699 | +€15,454 | |
| Operating profit (loss) | 9901 | -€17,440 | €3,694 | +€21,135 | |
| Financial income | 75/76B | €1 | €60 | +€59 | +8,119% |
| Recurring financial income | 75 | €1 | €60 | +€59 | +8,119% |
| Financial charges | 65/66B | €2,747 | €2,757 | +€10 | +0.4% |
| Recurring financial charges | 65 | €2,747 | €2,757 | +€10 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | -€20,187 | €997 | +€21,184 | |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | -€20,361 | €821 | +€21,182 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,361 | €821 | +€21,182 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.