DIEA PROJECTS: 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.
DIEA PROJECTS
Largest movements
- Receivables within one year +€18,316
up €18,316 (+59.6%), from €30,748 to €49,064
of which Trade receivables: +€20,437
- Tangible fixed assets -€12,163
down €12,163 (-24.3%), from €50,036 to €37,873
of which Plant, machinery and equipment: -€10,384
- Trade debts +€56,482
up €56,482 (+174.7%), from €32,326 to €88,808
- Other debts -€47,079
down €47,079 (-45.1%), from €104,458 to €57,379
- Profit (loss) carried forward +€12,665
up €12,665 (+21.5%), from -€59,027 to -€46,361
- Debts after one year -€8,464
down €8,464 (-59.0%), from €14,341 to €5,877
- Tax, wage and social debts -€6,128
down €6,128 (-86.3%), from €7,098 to €970
of which Taxes: -€6,239
- Gross operating margin +€105,830
up €105,830, from -€50,238 to €55,592
- Staff costs +€27,484
new in 2025: €27,484
- Depreciation +€6,645
up €6,645 (+101.9%), from €6,518 to €13,163
- Financial charges +€1,975
up €1,975 (+341.6%), from €578 to €2,553
- Financial income +€1,009
up €1,009 (+123072.0%), from €1 to €1,010
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,211 | €121,189 | +€5,979 | +5.2% |
| Fixed assets | 21/28 | €59,453 | €46,290 | -€13,163 | -22.1% |
| Intangible fixed assets | 21 | €9,417 | €8,417 | -€1,000 | -10.6% |
| Tangible fixed assets | 22/27 | €50,036 | €37,873 | -€12,163 | -24.3% |
| Plant, machinery and equipment | 23 | €46,400 | €36,016 | -€10,384 | -22.4% |
| Furniture and vehicles | 24 | €3,636 | €1,857 | -€1,779 | -48.9% |
| Current assets | 29/58 | €55,758 | €74,900 | +€19,142 | +34.3% |
| Stocks and contracts in progress | 3 | €25,010 | €25,836 | +€826 | +3.3% |
| Stocks | 30/36 | €25,010 | €25,836 | +€826 | +3.3% |
| Amounts receivable within one year | 40/41 | €30,748 | €49,064 | +€18,316 | +59.6% |
| Trade receivables | 40 | €20,507 | €40,944 | +€20,437 | +99.7% |
| Other amounts receivable | 41 | €10,241 | €8,120 | -€2,121 | -20.7% |
| Total equity and liabilities | 10/49 | €115,211 | €121,189 | +€5,979 | +5.2% |
| Equity | 10/15 | -€55,027 | -€42,361 | +€12,665 | +23.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,027 | -€46,361 | +€12,665 | +21.5% |
| Amounts payable | 17/49 | €170,237 | €163,550 | -€6,687 | -3.9% |
| Amounts payable after more than one year | 17 | €14,341 | €5,877 | -€8,464 | -59.0% |
| Financial debts | 170/4 | €14,341 | €5,877 | -€8,464 | -59.0% |
| Amounts payable within one year | 42/48 | €155,896 | €157,673 | +€1,777 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €8,059 | €8,464 | +€405 | +5.0% |
| Financial debts | 43 | €3,956 | €2,053 | -€1,903 | -48.1% |
| Credit institutions | 430/8 | €3,956 | €2,053 | -€1,903 | -48.1% |
| Trade debts | 44 | €32,326 | €88,808 | +€56,482 | +174.7% |
| Suppliers | 440/4 | €32,326 | €88,808 | +€56,482 | +174.7% |
| Taxes, remuneration and social security | 45 | €7,098 | €970 | -€6,128 | -86.3% |
| Taxes | 450/3 | €7,098 | €858 | -€6,239 | -87.9% |
| Remuneration and social security | 454/9 | - | €111 | +€111 | |
| Other amounts payable | 47/48 | €104,458 | €57,379 | -€47,079 | -45.1% |
| Remuneration, social security and pensions | 62 | - | €27,484 | +€27,484 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,518 | €13,163 | +€6,645 | +101.9% |
| Other operating charges | 640/8 | €1,693 | €736 | -€957 | -56.5% |
| Gross operating margin | 9900 | -€50,238 | €55,592 | +€105,830 | |
| Operating profit (loss) | 9901 | -€58,449 | €14,209 | +€72,658 | |
| Financial income | 75/76B | €1 | €1,010 | +€1,009 | +123072.0% |
| Recurring financial income | 75 | €1 | €1,010 | +€1,009 | +123072.0% |
| Financial charges | 65/66B | €578 | €2,553 | +€1,975 | +341.6% |
| Recurring financial charges | 65 | €578 | €2,553 | +€1,975 | +341.6% |
| Profit (loss) for the period before taxes | 9903 | -€59,027 | €12,665 | +€71,692 | |
| Profit (loss) for the period | 9904 | -€59,027 | €12,665 | +€71,692 | |
| Profit (loss) for the period to be appropriated | 9905 | -€59,027 | €12,665 | +€71,692 |
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 3 October 2026 via checked.be.