DIATRANS: 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.
DIATRANS
Largest movements
- Receivables within one year -€140,802
down €140,802 (-32.4%), from €434,765 to €293,963
of which Trade receivables: -€198,098
- Tangible fixed assets +€106,682
up €106,682 (+9.5%), from €1.1m to €1.2m
of which Plant, machinery and equipment: +€239,779
- Cash -€15,966
down €15,966 (-49.6%), from €32,192 to €16,226
mainly Investment in fixed assets (net) (-€284,881) and Debts after one year (-€77,343)
- Other debts +€83,085
up €83,085 (+603.6%), from €13,765 to €96,850
- Debts after one year -€77,343
down €77,343 (-9.3%), from €829,046 to €751,704
- Current portion of long-term debt -€68,522
down €68,522 (-47.0%), from €145,864 to €77,343
- Gross operating margin +€129,897
up €129,897 (+69.7%), from €186,472 to €316,369
- Taxes +€32,288
up €32,288 (+2389.7%), from €1,351 to €33,639
- Depreciation +€13,914
up €13,914 (+8.5%), from €164,285 to €178,199
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 | €1,586,821 | €1,536,735 | -€50,086 | -3.2% |
| Fixed assets | 21/28 | €1,119,864 | €1,226,546 | +€106,682 | +9.5% |
| Tangible fixed assets | 22/27 | €1,118,614 | €1,225,296 | +€106,682 | +9.5% |
| Land and buildings | 22 | €878,786 | €822,473 | -€56,313 | -6.4% |
| Plant, machinery and equipment | 23 | €54,683 | €294,462 | +€239,779 | +438.5% |
| Furniture and vehicles | 24 | €2,241 | €1,063 | -€1,179 | -52.6% |
| Leasing and similar rights | 25 | €182,903 | €107,298 | -€75,605 | -41.3% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €466,957 | €310,189 | -€156,768 | -33.6% |
| Amounts receivable within one year | 40/41 | €434,765 | €293,963 | -€140,802 | -32.4% |
| Trade receivables | 40 | €416,116 | €218,018 | -€198,098 | -47.6% |
| Other amounts receivable | 41 | €18,649 | €75,945 | +€57,296 | +307.2% |
| Cash at bank and in hand | 54/58 | €32,192 | €16,226 | -€15,966 | -49.6% |
| Total equity and liabilities | 10/49 | €1,586,821 | €1,536,735 | -€50,086 | -3.2% |
| Equity | 10/15 | €572,786 | €581,347 | +€8,560 | +1.5% |
| Contributions | 10/11 | €261,973 | €261,973 | = | 0.0% |
| Capital | 10 | €261,973 | €261,973 | = | 0.0% |
| Issued capital | 100 | €261,973 | €261,973 | = | 0.0% |
| Reserves | 13 | €314,424 | €322,984 | +€8,560 | +2.7% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €308,226 | €316,787 | +€8,560 | +2.8% |
| Profit (loss) carried forward | 14 | -€3,611 | -€3,611 | = | 0.0% |
| Amounts payable | 17/49 | €1,014,035 | €955,388 | -€58,646 | -5.8% |
| Amounts payable after more than one year | 17 | €829,046 | €751,704 | -€77,343 | -9.3% |
| Financial debts | 170/4 | €829,046 | €751,704 | -€77,343 | -9.3% |
| Amounts payable within one year | 42/48 | €184,988 | €203,685 | +€18,696 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €145,864 | €77,343 | -€68,522 | -47.0% |
| Financial debts | 43 | €3,459 | €3,457 | -€2 | -0.1% |
| Other loans | 439 | €3,459 | €3,457 | -€2 | -0.1% |
| Trade debts | 44 | €4,980 | €7,005 | +€2,024 | +40.6% |
| Suppliers | 440/4 | €4,980 | €7,005 | +€2,024 | +40.6% |
| Taxes, remuneration and social security | 45 | €16,919 | €19,030 | +€2,111 | +12.5% |
| Taxes | 450/3 | €16,919 | €19,030 | +€2,111 | +12.5% |
| Other amounts payable | 47/48 | €13,765 | €96,850 | +€83,085 | +603.6% |
| Non-recurring operating income | 76A | - | €69,576 | +€69,576 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €164,285 | €178,199 | +€13,914 | +8.5% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €186,472 | €316,369 | +€129,897 | +69.7% |
| Operating profit (loss) | 9901 | €22,046 | €138,027 | +€115,980 | +526.1% |
| Financial charges | 65/66B | €24,306 | €21,531 | -€2,775 | -11.4% |
| Recurring financial charges | 65 | €24,306 | €21,531 | -€2,775 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,260 | €116,496 | +€118,756 | |
| Income taxes | 67/77 | €1,351 | €33,639 | +€32,288 | +2389.7% |
| Profit (loss) for the period | 9904 | -€3,611 | €82,857 | +€86,468 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,611 | €82,857 | +€86,468 |
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 5 October 2026 via checked.be.