Diathe: 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.
Diathe
Largest movements
- Current investments +€12,000
up €12,000 (+82.4%), from €14,563 to €26,563
- Cash -€7,232
down €7,232 (-16.6%), from €43,599 to €36,367
mainly Contributions, distributions and other (-€40,000) and Current investments (-€12,000)
- Receivables within one year -€4,043
down €4,043 (-23.0%), from €17,593 to €13,550
of which Trade receivables: -€8,091
- Deferred charges and accrued income +€1,218
up €1,218 (+1282.3%), from €95 to €1,313
- Tangible fixed assets +€1,127
up €1,127 (+132.8%), from €849 to €1,976
of which Land and buildings: +€1,744
- Tax, wage and social debts +€9,611
up €9,611 (+42.0%), from €22,901 to €32,512
of which Remuneration and social security: +€10,831
- Accrued charges and deferred income -€5,717
down €5,717 (-69.7%), from €8,199 to €2,482
- Other debts -€4,250
down €4,250 (-11.1%), from €38,250 to €34,000
- Short-term financial debts +€2,524
new in 2025: €2,524
- Staff costs +€56,923
up €56,923 (+215.6%), from €26,404 to €83,327
- Gross operating margin +€50,221
up €50,221 (+52.2%), from €96,237 to €146,458
- Other operating charges +€1,715
up €1,715 (+40.7%), from €4,214 to €5,929
- Taxes -€1,598
down €1,598 (-9.4%), from €16,922 to €15,324
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.
Cash bridge derived
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 | €76,699 | €79,770 | +€3,071 | +4.0% |
| Fixed assets | 21/28 | €849 | €1,976 | +€1,127 | +132.8% |
| Tangible fixed assets | 22/27 | €849 | €1,976 | +€1,127 | +132.8% |
| Land and buildings | 22 | €59 | €1,803 | +€1,744 | +2941.7% |
| Plant, machinery and equipment | 23 | €237 | - | -€237 | |
| Furniture and vehicles | 24 | €552 | €173 | -€379 | -68.6% |
| Current assets | 29/58 | €75,851 | €77,794 | +€1,943 | +2.6% |
| Amounts receivable within one year | 40/41 | €17,593 | €13,550 | -€4,043 | -23.0% |
| Trade receivables | 40 | €16,523 | €8,432 | -€8,091 | -49.0% |
| Other amounts receivable | 41 | €1,071 | €5,118 | +€4,048 | +378.1% |
| Current investments | 50/53 | €14,563 | €26,563 | +€12,000 | +82.4% |
| Cash at bank and in hand | 54/58 | €43,599 | €36,367 | -€7,232 | -16.6% |
| Deferred charges and accrued income | 490/1 | €95 | €1,313 | +€1,218 | +1282.3% |
| Total equity and liabilities | 10/49 | €76,699 | €79,770 | +€3,071 | +4.0% |
| Equity | 10/15 | €6,008 | €6,674 | +€666 | +11.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,008 | €1,674 | +€666 | +66.1% |
| Distributable reserves | 133 | €1,008 | €1,674 | +€666 | +66.1% |
| Amounts payable | 17/49 | €70,691 | €73,096 | +€2,404 | +3.4% |
| Amounts payable within one year | 42/48 | €62,492 | €70,614 | +€8,122 | +13.0% |
| Financial debts | 43 | - | €2,524 | +€2,524 | |
| Credit institutions | 430/8 | - | €2,524 | +€2,524 | |
| Trade debts | 44 | €1,341 | €1,579 | +€238 | +17.7% |
| Suppliers | 440/4 | €1,341 | €1,579 | +€238 | +17.7% |
| Taxes, remuneration and social security | 45 | €22,901 | €32,512 | +€9,611 | +42.0% |
| Taxes | 450/3 | €17,160 | €15,939 | -€1,221 | -7.1% |
| Remuneration and social security | 454/9 | €5,742 | €16,573 | +€10,831 | +188.6% |
| Other amounts payable | 47/48 | €38,250 | €34,000 | -€4,250 | -11.1% |
| Accrued charges and deferred income | 492/3 | €8,199 | €2,482 | -€5,717 | -69.7% |
| Remuneration, social security and pensions | 62 | €26,404 | €83,327 | +€56,923 | +215.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,145 | €1,026 | -€1,119 | -52.2% |
| Other operating charges | 640/8 | €4,214 | €5,929 | +€1,715 | +40.7% |
| Gross operating margin | 9900 | €96,237 | €146,458 | +€50,221 | +52.2% |
| Operating profit (loss) | 9901 | €63,475 | €56,177 | -€7,298 | -11.5% |
| Financial income | 75/76B | €67 | €1,453 | +€1,387 | +2085.1% |
| Recurring financial income | 75 | €67 | €1,453 | +€1,387 | +2085.1% |
| Financial charges | 65/66B | €1,506 | €1,640 | +€134 | +8.9% |
| Recurring financial charges | 65 | €1,506 | €1,640 | +€134 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €62,035 | €55,990 | -€6,045 | -9.7% |
| Income taxes | 67/77 | €16,922 | €15,324 | -€1,598 | -9.4% |
| Profit (loss) for the period | 9904 | €45,113 | €40,666 | -€4,447 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,113 | €40,666 | -€4,447 | -9.9% |
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 11 October 2026 via checked.be.