DIAZIMO: 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.
DIAZIMO
Largest movements
- Receivables within one year -€2,524
down €2,524 (-33.9%), from €7,436 to €4,912
of which Trade receivables: -€1,461
- Cash +€1,364
up €1,364 (+9.9%), from €13,716 to €15,080
mainly Trade debts (+€13,355) and Receivables within one year (+€2,524)
- Tangible fixed assets +€831
up €831 (+9.7%), from €8,611 to €9,443
of which Other tangible fixed assets: +€1,170
- Trade debts +€13,355
up €13,355 (+281.7%), from €4,740 to €18,095
- Other debts -€11,651
no longer reported in 2025 (was €11,651)
- Profit (loss) carried forward -€2,689
down €2,689 (-30.0%), from -€8,960 to -€11,649
- Tax, wage and social debts +€590
up €590 (+20.7%), from €2,852 to €3,442
of which Taxes: +€590
- Gross operating margin -€561
down €561 (-111.3%), from -€504 to -€1,065
- Depreciation +€130
up €130 (+38.4%), from €339 to €469
- Financial charges +€105
up €105 (+54.9%), from €191 to €296
- Other operating charges -€80
down €80 (-8.5%), from €940 to €860
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 | €30,080 | €29,685 | -€396 | -1.3% |
| Fixed assets | 21/28 | €8,862 | €9,693 | +€831 | +9.4% |
| Tangible fixed assets | 22/27 | €8,611 | €9,443 | +€831 | +9.7% |
| Furniture and vehicles | 24 | €8,611 | €8,273 | -€339 | -3.9% |
| Other tangible fixed assets | 26 | - | €1,170 | +€1,170 | |
| Financial fixed assets | 28 | €251 | €251 | = | 0.0% |
| Current assets | 29/58 | €21,218 | €19,991 | -€1,227 | -5.8% |
| Stocks and contracts in progress | 3 | €67 | - | -€67 | |
| Stocks | 30/36 | €67 | - | -€67 | |
| Amounts receivable within one year | 40/41 | €7,436 | €4,912 | -€2,524 | -33.9% |
| Trade receivables | 40 | €3,965 | €2,504 | -€1,461 | -36.9% |
| Other amounts receivable | 41 | €3,470 | €2,408 | -€1,063 | -30.6% |
| Cash at bank and in hand | 54/58 | €13,716 | €15,080 | +€1,364 | +9.9% |
| Total equity and liabilities | 10/49 | €30,080 | €29,685 | -€396 | -1.3% |
| Equity | 10/15 | €10,837 | €8,148 | -€2,689 | -24.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,197 | €1,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,197 | €1,197 | = | 0.0% |
| Legal reserve | 130 | €1,197 | €1,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,960 | -€11,649 | -€2,689 | -30.0% |
| Amounts payable | 17/49 | €19,243 | €21,537 | +€2,293 | +11.9% |
| Amounts payable within one year | 42/48 | €19,243 | €21,537 | +€2,293 | +11.9% |
| Trade debts | 44 | €4,740 | €18,095 | +€13,355 | +281.7% |
| Suppliers | 440/4 | €4,740 | €18,095 | +€13,355 | +281.7% |
| Taxes, remuneration and social security | 45 | €2,852 | €3,442 | +€590 | +20.7% |
| Taxes | 450/3 | - | €590 | +€590 | |
| Remuneration and social security | 454/9 | €2,852 | €2,852 | = | 0.0% |
| Other amounts payable | 47/48 | €11,651 | - | -€11,651 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €339 | €469 | +€130 | +38.4% |
| Other operating charges | 640/8 | €940 | €860 | -€80 | -8.5% |
| Gross operating margin | 9900 | -€504 | -€1,065 | -€561 | -111.3% |
| Operating profit (loss) | 9901 | -€1,782 | -€2,393 | -€611 | -34.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €191 | €296 | +€105 | +54.9% |
| Recurring financial charges | 65 | €191 | €296 | +€105 | +54.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,973 | -€2,689 | -€715 | -36.3% |
| Profit (loss) for the period | 9904 | -€1,973 | -€2,689 | -€715 | -36.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,973 | -€2,689 | -€715 | -36.3% |
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 29 September 2026 via checked.be.