DIATRA: 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.
DIATRA
Largest movements
- Tangible fixed assets -€38,294
down €38,294 (-2.2%), from €1.8m to €1.7m
of which Land and buildings: -€34,606
- Cash -€31,893
down €31,893 (-41.8%), from €76,312 to €44,419
mainly Debts after one year (-€156,544) and Other debts (-€52,077)
- Receivables within one year +€22,794
new in 2025: €22,794
- Debts after one year -€156,544
down €156,544 (-11.7%), from €1.3m to €1.2m
of which Financial debts: -€106,544
- Reserves +€155,732
up €155,732 (+27.1%), from €573,861 to €729,594
- Other debts -€52,077
down €52,077 (-93.3%), from €55,810 to €3,733
- Depreciation -€19,807
down €19,807 (-29.9%), from €66,248 to €46,441
- Taxes +€8,086
up €8,086 (+50.8%), from €15,908 to €23,994
- Gross operating margin +€4,749
up €4,749 (+3.8%), from €126,304 to €131,052
- Financial charges -€3,421
down €3,421 (-7.1%), from €48,258 to €44,838
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 | €2,204,311 | €2,147,671 | -€56,640 | -2.6% |
| Fixed assets | 21/28 | €2,116,427 | €2,078,133 | -€38,294 | -1.8% |
| Tangible fixed assets | 22/27 | €1,760,155 | €1,721,861 | -€38,294 | -2.2% |
| Land and buildings | 22 | €1,748,568 | €1,713,962 | -€34,606 | -2.0% |
| Plant, machinery and equipment | 23 | €1,691 | €674 | -€1,017 | -60.1% |
| Furniture and vehicles | 24 | €9,896 | €7,225 | -€2,670 | -27.0% |
| Financial fixed assets | 28 | €356,272 | €356,272 | = | 0.0% |
| Current assets | 29/58 | €87,884 | €69,538 | -€18,346 | -20.9% |
| Amounts receivable within one year | 40/41 | - | €22,794 | +€22,794 | |
| Trade receivables | 40 | - | €22,794 | +€22,794 | |
| Cash at bank and in hand | 54/58 | €76,312 | €44,419 | -€31,893 | -41.8% |
| Deferred charges and accrued income | 490/1 | €11,571 | €2,324 | -€9,247 | -79.9% |
| Total equity and liabilities | 10/49 | €2,204,311 | €2,147,671 | -€56,640 | -2.6% |
| Equity | 10/15 | €593,861 | €749,594 | +€155,732 | +26.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €573,861 | €729,594 | +€155,732 | +27.1% |
| Distributable reserves | 133 | €573,861 | €729,594 | +€155,732 | +27.1% |
| Amounts payable | 17/49 | €1,610,450 | €1,398,077 | -€212,372 | -13.2% |
| Amounts payable after more than one year | 17 | €1,335,076 | €1,178,532 | -€156,544 | -11.7% |
| Financial debts | 170/4 | €1,185,076 | €1,078,532 | -€106,544 | -9.0% |
| Other amounts payable | 178/9 | €150,000 | €100,000 | -€50,000 | -33.3% |
| Amounts payable within one year | 42/48 | €271,813 | €215,591 | -€56,222 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €152,716 | €156,544 | +€3,828 | +2.5% |
| Trade debts | 44 | €19,979 | €8,071 | -€11,908 | -59.6% |
| Suppliers | 440/4 | €19,979 | €8,071 | -€11,908 | -59.6% |
| Taxes, remuneration and social security | 45 | €43,308 | €47,243 | +€3,935 | +9.1% |
| Taxes | 450/3 | €43,308 | €47,243 | +€3,935 | +9.1% |
| Other amounts payable | 47/48 | €55,810 | €3,733 | -€52,077 | -93.3% |
| Accrued charges and deferred income | 492/3 | €3,561 | €3,955 | +€394 | +11.1% |
| Non-recurring operating income | 76A | €4,240 | - | -€4,240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,248 | €46,441 | -€19,807 | -29.9% |
| Other operating charges | 640/8 | €9,905 | €10,053 | +€148 | +1.5% |
| Gross operating margin | 9900 | €126,304 | €131,052 | +€4,749 | +3.8% |
| Operating profit (loss) | 9901 | €50,151 | €74,558 | +€24,407 | +48.7% |
| Financial income | 75/76B | €150,003 | €150,006 | +€3 | 0.0% |
| Recurring financial income | 75 | €150,003 | €150,006 | +€3 | 0.0% |
| Financial charges | 65/66B | €48,258 | €44,838 | -€3,421 | -7.1% |
| Recurring financial charges | 65 | €48,258 | €44,838 | -€3,421 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €151,896 | €179,727 | +€27,831 | +18.3% |
| Income taxes | 67/77 | €15,908 | €23,994 | +€8,086 | +50.8% |
| Profit (loss) for the period | 9904 | €135,987 | €155,732 | +€19,745 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €135,987 | €155,732 | +€19,745 | +14.5% |
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 15 October 2026 via checked.be.