DIEBEN: 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.
DIEBEN
Largest movements
- Receivables within one year -€33,986
down €33,986 (-20.0%), from €169,931 to €135,945
of which Trade receivables: -€62,437
- Tangible fixed assets -€27,457
down €27,457 (-9.8%), from €279,854 to €252,397
of which Land and buildings: -€27,457
- Cash -€5,195
down €5,195 (-9.2%), from €56,568 to €51,373
mainly Trade debts (-€66,208) and Net result for the year (-€62,432)
- Trade debts -€66,208
down €66,208 (-98.9%), from €66,958 to €750
- Profit (loss) carried forward -€62,432
down €62,432 (-2.3%), from -€2.7m to -€2.8m
- Other debts +€38,828
up €38,828 (+2.4%), from €1.6m to €1.6m
- Debts after one year +€22,749
up €22,749 (+2.5%), from €921,046 to €943,794
- Depreciation -€25,026
down €25,026 (-47.7%), from €52,483 to €27,457
- Gross operating margin +€2,778
up €2,778 (+9.7%), from €28,576 to €31,354
- Financial charges +€1,624
up €1,624 (+2.6%), from €62,563 to €64,188
- Financial income +€1,161
up €1,161 (+64.0%), from €1,815 to €2,975
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 | €508,167 | €442,691 | -€65,477 | -12.9% |
| Fixed assets | 21/28 | €279,854 | €252,397 | -€27,457 | -9.8% |
| Tangible fixed assets | 22/27 | €279,854 | €252,397 | -€27,457 | -9.8% |
| Land and buildings | 22 | €279,854 | €252,397 | -€27,457 | -9.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €228,313 | €190,293 | -€38,020 | -16.7% |
| Amounts receivable within one year | 40/41 | €169,931 | €135,945 | -€33,986 | -20.0% |
| Trade receivables | 40 | €62,437 | €0 | -€62,437 | -100.0% |
| Other amounts receivable | 41 | €107,493 | €135,945 | +€28,452 | +26.5% |
| Cash at bank and in hand | 54/58 | €56,568 | €51,373 | -€5,195 | -9.2% |
| Deferred charges and accrued income | 490/1 | €1,815 | €2,975 | +€1,161 | +64.0% |
| Total equity and liabilities | 10/49 | €508,167 | €442,691 | -€65,477 | -12.9% |
| Equity | 10/15 | -€2,139,459 | -€2,201,891 | -€62,432 | -2.9% |
| Contributions | 10/11 | €330,000 | €330,000 | = | 0.0% |
| Reserves | 13 | €245,983 | €245,983 | = | 0.0% |
| Distributable reserves | 133 | €245,983 | €245,983 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,715,442 | -€2,777,874 | -€62,432 | -2.3% |
| Amounts payable | 17/49 | €2,647,627 | €2,644,582 | -€3,045 | -0.1% |
| Amounts payable after more than one year | 17 | €921,046 | €943,794 | +€22,749 | +2.5% |
| Financial debts | 170/4 | €921,046 | €943,794 | +€22,749 | +2.5% |
| Amounts payable within one year | 42/48 | €1,664,435 | €1,637,055 | -€27,380 | -1.6% |
| Trade debts | 44 | €66,958 | €750 | -€66,208 | -98.9% |
| Suppliers | 440/4 | €66,958 | €750 | -€66,208 | -98.9% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,597,476 | €1,636,305 | +€38,828 | +2.4% |
| Accrued charges and deferred income | 492/3 | €62,146 | €63,733 | +€1,587 | +2.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,483 | €27,457 | -€25,026 | -47.7% |
| Other operating charges | 640/8 | €4,855 | €5,116 | +€262 | +5.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €28,576 | €31,354 | +€2,778 | +9.7% |
| Operating profit (loss) | 9901 | -€28,762 | -€1,219 | +€27,543 | +95.8% |
| Financial income | 75/76B | €1,815 | €2,975 | +€1,161 | +64.0% |
| Recurring financial income | 75 | €1,815 | €2,975 | +€1,161 | +64.0% |
| Financial charges | 65/66B | €62,563 | €64,188 | +€1,624 | +2.6% |
| Recurring financial charges | 65 | €62,563 | €64,188 | +€1,624 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€89,511 | -€62,432 | +€27,079 | +30.3% |
| Profit (loss) for the period | 9904 | -€89,511 | -€62,432 | +€27,079 | +30.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€89,511 | -€62,432 | +€27,079 | +30.3% |
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 30 September 2026 via checked.be.