DIEDAK: what changed
Two financial 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.
DIEDAK
Largest movements
- Cash -€131,784
down €131,784 (-29.8%), from €442,413 to €310,630
mainly Other debts (-€162,451) and Investment in fixed assets (net) (-€45,520)
- Receivables within one year +€25,516
up €25,516 (+280%), from €9,124 to €34,640
of which Other amounts receivable: +€28,952
- Stocks and contracts -€18,515
down €18,515 (-27.7%), from €66,914 to €48,399
- Tangible fixed assets +€12,208
up €12,208 (+14.1%), from €86,872 to €99,081
of which Furniture and vehicles: +€22,369
- Other debts -€162,451
down €162,451 (-98.1%), from €165,593 to €3,143
- Reserves +€55,690
up €55,690 (+12.3%), from €451,715 to €507,405
- Current portion of long-term debt -€9,890
no longer reported in 2025 (was €9,890)
- Trade debts +€8,639
up €8,639 (+120%), from €7,204 to €15,842
- Gross operating margin -€148,777
down €148,777 (-47.0%), from €316,738 to €167,962
- Taxes -€52,283
down €52,283 (-70.8%), from €73,819 to €21,536
- Depreciation +€6,885
up €6,885 (+26.1%), from €26,427 to €33,312
- Staff costs +€6,210
up €6,210 (+11.6%), from €53,613 to €59,823
- Financial charges +€3,277
up €3,277, from -€3,025 to €252
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.
Derived cash bridge
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 | €705,848 | €593,569 | -€112,279 | -15.9% |
| Fixed assets | 21/28 | €86,872 | €99,081 | +€12,208 | +14.1% |
| Tangible fixed assets | 22/27 | €86,872 | €99,081 | +€12,208 | +14.1% |
| Land and buildings | 22 | €54,719 | €43,775 | -€10,944 | -20.0% |
| Plant, machinery and equipment | 23 | €621 | €1,405 | +€783 | +126% |
| Furniture and vehicles | 24 | €31,532 | €53,901 | +€22,369 | +70.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €618,975 | €494,488 | -€124,487 | -20.1% |
| Stocks and contracts in progress | 3 | €66,914 | €48,399 | -€18,515 | -27.7% |
| Stocks | 30/36 | €66,914 | €48,399 | -€18,515 | -27.7% |
| Amounts receivable within one year | 40/41 | €9,124 | €34,640 | +€25,516 | +280% |
| Trade receivables | 40 | €8,828 | €5,392 | -€3,436 | -38.9% |
| Other amounts receivable | 41 | €296 | €29,248 | +€28,952 | +9,777% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €442,413 | €310,630 | -€131,784 | -29.8% |
| Deferred charges and accrued income | 490/1 | €525 | €820 | +€295 | +56.2% |
| Total equity and liabilities | 10/49 | €705,848 | €593,569 | -€112,279 | -15.9% |
| Equity | 10/15 | €470,315 | €526,005 | +€55,690 | +11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €451,715 | €507,405 | +€55,690 | +12.3% |
| Distributable reserves | 133 | €451,715 | €507,405 | +€55,690 | +12.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €235,533 | €67,564 | -€167,969 | -71.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €235,533 | €67,564 | -€167,969 | -71.3% |
| Current portion of amounts payable after more than one year | 42 | €9,890 | - | -€9,890 | |
| Trade debts | 44 | €7,204 | €15,842 | +€8,639 | +120% |
| Suppliers | 440/4 | €7,204 | €15,842 | +€8,639 | +120% |
| Taxes, remuneration and social security | 45 | €52,846 | €48,579 | -€4,267 | -8.1% |
| Taxes | 450/3 | €47,219 | €43,766 | -€3,453 | -7.3% |
| Remuneration and social security | 454/9 | €5,627 | €4,813 | -€814 | -14.5% |
| Other amounts payable | 47/48 | €165,593 | €3,143 | -€162,451 | -98.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | €8,264 | +€8,264 | |
| Remuneration, social security and pensions | 62 | €53,613 | €59,823 | +€6,210 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,427 | €33,312 | +€6,885 | +26.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,649 | €2,887 | -€762 | -20.9% |
| Gross operating margin | 9900 | €316,738 | €167,962 | -€148,777 | -47.0% |
| Operating profit (loss) | 9901 | €233,050 | €71,940 | -€161,109 | -69.1% |
| Financial income | 75/76B | €5,700 | €5,537 | -€163 | -2.9% |
| Recurring financial income | 75 | €5,700 | €5,537 | -€163 | -2.9% |
| Financial charges | 65/66B | -€3,025 | €252 | +€3,277 | |
| Recurring financial charges | 65 | -€3,025 | €252 | +€3,277 | |
| Profit (loss) for the period before taxes | 9903 | €241,775 | €77,226 | -€164,549 | -68.1% |
| Income taxes | 67/77 | €73,819 | €21,536 | -€52,283 | -70.8% |
| Profit (loss) for the period | 9904 | €167,955 | €55,690 | -€112,266 | -66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €167,955 | €55,690 | -€112,266 | -66.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.