DIATOOL: 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.
DIATOOL
Largest movements
- Cash +€127,239
up €127,239 (+50.7%), from €250,981 to €378,220
mainly Other debts (+€285,147) and Net result for the year (+€193,305)
- Tangible fixed assets -€17,420
down €17,420 (-29.7%), from €58,747 to €41,326
of which Furniture and vehicles: -€17,420
- Current investments -€14,859
down €14,859 (-3.0%), from €497,011 to €482,152
- Other debts +€285,147
up €285,147 (+366%), from €77,881 to €363,028
- Reserves -€167,695
down €167,695 (-20.8%), from €804,570 to €636,874
of which Distributable reserves: -€167,695
- Trade debts -€22,359
down €22,359 (-44.7%), from €50,004 to €27,645
- Gross operating margin -€12,393
down €12,393 (-3.3%), from €380,872 to €368,480
- Depreciation -€11,668
down €11,668 (-36.6%), from €31,912 to €20,243
- Financial income +€9,988
up €9,988 (+131%), from €7,641 to €17,628
- Staff costs +€4,139
up €4,139 (+6.1%), from €68,206 to €72,344
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 | €1,000,861 | €1,084,352 | +€83,491 | +8.3% |
| Fixed assets | 21/28 | €58,747 | €41,326 | -€17,420 | -29.7% |
| Tangible fixed assets | 22/27 | €58,747 | €41,326 | -€17,420 | -29.7% |
| Land and buildings | 22 | €0 | €0 | -€0 | -100% |
| Plant, machinery and equipment | 23 | €0 | €0 | -€0 | -100% |
| Furniture and vehicles | 24 | €58,746 | €41,326 | -€17,420 | -29.7% |
| Current assets | 29/58 | €942,115 | €1,043,026 | +€100,911 | +10.7% |
| Stocks and contracts in progress | 3 | €51,917 | €46,494 | -€5,423 | -10.4% |
| Stocks | 30/36 | €51,917 | €46,494 | -€5,423 | -10.4% |
| Amounts receivable within one year | 40/41 | €138,495 | €132,701 | -€5,794 | -4.2% |
| Trade receivables | 40 | €138,258 | €132,049 | -€6,209 | -4.5% |
| Other amounts receivable | 41 | €237 | €651 | +€415 | +175% |
| Current investments | 50/53 | €497,011 | €482,152 | -€14,859 | -3.0% |
| Cash at bank and in hand | 54/58 | €250,981 | €378,220 | +€127,239 | +50.7% |
| Deferred charges and accrued income | 490/1 | €3,710 | €3,460 | -€251 | -6.8% |
| Total equity and liabilities | 10/49 | €1,000,861 | €1,084,352 | +€83,491 | +8.3% |
| Equity | 10/15 | €823,162 | €655,466 | -€167,695 | -20.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €804,570 | €636,874 | -€167,695 | -20.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €804,570 | €636,874 | -€167,695 | -20.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €177,700 | €428,886 | +€251,186 | +141% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €177,700 | €428,886 | +€251,186 | +141% |
| Current portion of amounts payable after more than one year | 42 | €4,632 | €0 | -€4,632 | -100% |
| Financial debts | 43 | €11,136 | €10,659 | -€476 | -4.3% |
| Credit institutions | 430/8 | €11,136 | €10,659 | -€476 | -4.3% |
| Trade debts | 44 | €50,004 | €27,645 | -€22,359 | -44.7% |
| Suppliers | 440/4 | €50,004 | €27,645 | -€22,359 | -44.7% |
| Taxes, remuneration and social security | 45 | €34,047 | €27,554 | -€6,493 | -19.1% |
| Taxes | 450/3 | €25,679 | €18,498 | -€7,182 | -28.0% |
| Remuneration and social security | 454/9 | €8,368 | €9,056 | +€689 | +8.2% |
| Other amounts payable | 47/48 | €77,881 | €363,028 | +€285,147 | +366% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €68,206 | €72,344 | +€4,139 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,912 | €20,243 | -€11,668 | -36.6% |
| Other operating charges | 640/8 | €2,351 | €2,922 | +€570 | +24.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €380,872 | €368,480 | -€12,393 | -3.3% |
| Operating profit (loss) | 9901 | €278,404 | €272,971 | -€5,433 | -2.0% |
| Financial income | 75/76B | €7,641 | €17,628 | +€9,988 | +131% |
| Recurring financial income | 75 | €7,641 | €17,628 | +€9,988 | +131% |
| Financial charges | 65/66B | €7,339 | €4,002 | -€3,337 | -45.5% |
| Recurring financial charges | 65 | €7,339 | €4,002 | -€3,337 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €278,705 | €286,597 | +€7,892 | +2.8% |
| Income taxes | 67/77 | €91,544 | €93,292 | +€1,747 | +1.9% |
| Profit (loss) for the period | 9904 | €187,161 | €193,305 | +€6,144 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €187,161 | €193,305 | +€6,144 | +3.3% |
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 30 October 2026 via checked.be.