DIEBO: 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.
DIEBO
Largest movements
- Cash +€168,932
up €168,932 (+239.0%), from €70,675 to €239,608
mainly Net result for the year (+€313,678) and Receivables within one year (+€165,662)
- Receivables within one year -€165,662
down €165,662 (-40.9%), from €405,263 to €239,602
of which Other amounts receivable: -€165,662
- Reserves +€313,678
up €313,678 (+37.1%), from €845,473 to €1.2m
- Debts after one year -€200,798
down €200,798 (-36.0%), from €558,315 to €357,517
- Other debts -€140,622
down €140,622 (-38.7%), from €363,253 to €222,632
- Accrued charges and deferred income +€21,882
up €21,882 (+87.8%), from €24,922 to €46,804
- Financial income -€42,213
down €42,213 (-16.8%), from €251,429 to €209,216
- Financial charges -€6,822
down €6,822 (-13.9%), from €48,950 to €42,128
- Gross operating margin -€5,075
down €5,075 (-2.8%), from €182,800 to €177,724
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 | €1,912,605 | €1,915,876 | +€3,271 | +0.2% |
| Fixed assets | 21/28 | €1,436,667 | €1,436,667 | = | 0.0% |
| Financial fixed assets | 28 | €1,436,667 | €1,436,667 | = | 0.0% |
| Current assets | 29/58 | €475,939 | €479,209 | +€3,271 | +0.7% |
| Amounts receivable within one year | 40/41 | €405,263 | €239,602 | -€165,662 | -40.9% |
| Trade receivables | 40 | €30,250 | €30,250 | = | 0.0% |
| Other amounts receivable | 41 | €375,013 | €209,352 | -€165,662 | -44.2% |
| Cash at bank and in hand | 54/58 | €70,675 | €239,608 | +€168,932 | +239.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,912,605 | €1,915,876 | +€3,271 | +0.2% |
| Equity | 10/15 | €865,473 | €1,179,151 | +€313,678 | +36.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €845,473 | €1,159,151 | +€313,678 | +37.1% |
| Distributable reserves | 133 | €845,473 | €1,159,151 | +€313,678 | +37.1% |
| Amounts payable | 17/49 | €1,047,132 | €736,725 | -€310,407 | -29.6% |
| Amounts payable after more than one year | 17 | €558,315 | €357,517 | -€200,798 | -36.0% |
| Financial debts | 170/4 | €558,315 | €357,517 | -€200,798 | -36.0% |
| Amounts payable within one year | 42/48 | €463,895 | €332,404 | -€131,491 | -28.3% |
| Current portion of amounts payable after more than one year | 42 | €94,597 | €98,406 | +€3,809 | +4.0% |
| Trade debts | 44 | €0 | €1,082 | +€1,082 | |
| Suppliers | 440/4 | €0 | €1,082 | +€1,082 | |
| Taxes, remuneration and social security | 45 | €6,045 | €10,284 | +€4,240 | +70.1% |
| Taxes | 450/3 | €6,045 | €10,284 | +€4,240 | +70.1% |
| Other amounts payable | 47/48 | €363,253 | €222,632 | -€140,622 | -38.7% |
| Accrued charges and deferred income | 492/3 | €24,922 | €46,804 | +€21,882 | +87.8% |
| Other operating charges | 640/8 | €387 | €1,252 | +€865 | +223.4% |
| Gross operating margin | 9900 | €182,800 | €177,724 | -€5,075 | -2.8% |
| Operating profit (loss) | 9901 | €182,412 | €176,472 | -€5,940 | -3.3% |
| Financial income | 75/76B | €251,429 | €209,216 | -€42,213 | -16.8% |
| Recurring financial income | 75 | €251,429 | €209,216 | -€42,213 | -16.8% |
| Financial charges | 65/66B | €48,950 | €42,128 | -€6,822 | -13.9% |
| Recurring financial charges | 65 | €48,950 | €42,128 | -€6,822 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €384,891 | €343,560 | -€41,332 | -10.7% |
| Income taxes | 67/77 | €28,915 | €29,882 | +€967 | +3.3% |
| Profit (loss) for the period | 9904 | €355,976 | €313,678 | -€42,298 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €355,976 | €313,678 | -€42,298 | -11.9% |
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.