DIATOR: 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.
DIATOR
Largest movements
- Current investments -€164,364
down €164,364 (-77.9%), from €210,897 to €46,533
- Tangible fixed assets +€63,834
up €63,834 (+196.0%), from €32,571 to €96,404
of which Furniture and vehicles: +€67,751
- Cash +€15,831
up €15,831 (+54.8%), from €28,902 to €44,734
mainly Current investments (+€164,364) and Net result for the year (+€78,634)
- Receivables within one year -€6,532
down €6,532 (-20.9%), from €31,221 to €24,689
of which Other amounts receivable: -€6,370
- Other debts -€138,878
down €138,878 (-67.7%), from €205,129 to €66,251
- Debts after one year +€31,897
new in 2025: €31,897
- Profit (loss) carried forward +€13,634
up €13,634 (+20.4%), from €66,832 to €80,467
- Current portion of long-term debt +€12,152
up €12,152, from €0 to €12,152
- Trade debts -€11,030
down €11,030 (-85.5%), from €12,896 to €1,866
- Gross operating margin +€66,117
up €66,117 (+125.9%), from €52,510 to €118,627
- Financial income -€15,300
down €15,300 (-83.1%), from €18,419 to €3,119
of which Financial income: -€17,847
- Depreciation +€9,680
up €9,680 (+203.9%), from €4,747 to €14,427
- Taxes +€9,135
up €9,135 (+67.7%), from €13,494 to €22,628
- Financial charges -€1,755
down €1,755 (-63.0%), from €2,787 to €1,032
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 | €306,554 | €213,182 | -€93,372 | -30.5% |
| Fixed assets | 21/28 | €32,596 | €96,429 | +€63,834 | +195.8% |
| Tangible fixed assets | 22/27 | €32,571 | €96,404 | +€63,834 | +196.0% |
| Plant, machinery and equipment | 23 | €30,495 | €26,577 | -€3,918 | -12.8% |
| Furniture and vehicles | 24 | €2,076 | €69,827 | +€67,751 | +3263.9% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €273,958 | €116,753 | -€157,205 | -57.4% |
| Amounts receivable within one year | 40/41 | €31,221 | €24,689 | -€6,532 | -20.9% |
| Trade receivables | 40 | €21,964 | €21,802 | -€162 | -0.7% |
| Other amounts receivable | 41 | €9,257 | €2,887 | -€6,370 | -68.8% |
| Current investments | 50/53 | €210,897 | €46,533 | -€164,364 | -77.9% |
| Cash at bank and in hand | 54/58 | €28,902 | €44,734 | +€15,831 | +54.8% |
| Deferred charges and accrued income | 490/1 | €2,938 | €798 | -€2,141 | -72.9% |
| Total equity and liabilities | 10/49 | €306,554 | €213,182 | -€93,372 | -30.5% |
| Equity | 10/15 | €87,292 | €100,927 | +€13,634 | +15.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,832 | €80,467 | +€13,634 | +20.4% |
| Amounts payable | 17/49 | €219,261 | €112,256 | -€107,006 | -48.8% |
| Amounts payable after more than one year | 17 | - | €31,897 | +€31,897 | |
| Financial debts | 170/4 | - | €31,897 | +€31,897 | |
| Amounts payable within one year | 42/48 | €219,261 | €80,358 | -€138,903 | -63.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | €12,152 | +€12,152 | |
| Trade debts | 44 | €12,896 | €1,866 | -€11,030 | -85.5% |
| Suppliers | 440/4 | €12,896 | €1,866 | -€11,030 | -85.5% |
| Taxes, remuneration and social security | 45 | €1,237 | €90 | -€1,147 | -92.7% |
| Taxes | 450/3 | €1,237 | €90 | -€1,147 | -92.7% |
| Other amounts payable | 47/48 | €205,129 | €66,251 | -€138,878 | -67.7% |
| Non-recurring operating income | 76A | - | €19,000 | +€19,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,747 | €14,427 | +€9,680 | +203.9% |
| Other operating charges | 640/8 | €451 | €400 | -€51 | -11.4% |
| Non-recurring operating charges | 66A | €5 | €4,624 | +€4,619 | +87815.6% |
| Gross operating margin | 9900 | €52,510 | €118,627 | +€66,117 | +125.9% |
| Operating profit (loss) | 9901 | €47,307 | €99,176 | +€51,869 | +109.6% |
| Financial income | 75/76B | €18,419 | €3,119 | -€15,300 | -83.1% |
| Recurring financial income | 75 | €18,419 | €571 | -€17,847 | -96.9% |
| Non-recurring financial income | 76B | €0 | €2,547 | +€2,547 | |
| Financial charges | 65/66B | €2,787 | €1,032 | -€1,755 | -63.0% |
| Recurring financial charges | 65 | €2,787 | €1,032 | -€1,755 | -63.0% |
| Profit (loss) for the period before taxes | 9903 | €62,939 | €101,263 | +€38,324 | +60.9% |
| Income taxes | 67/77 | €13,494 | €22,628 | +€9,135 | +67.7% |
| Profit (loss) for the period | 9904 | €49,445 | €78,634 | +€29,189 | +59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,445 | €78,634 | +€29,189 | +59.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.