DIEDEM: 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.
DIEDEM
Largest movements
- Cash +€48,453
up €48,453 (+103.7%), from €46,716 to €95,169
mainly Net result for the year (+€43,852) and Tax, wage and social debts (+€21,542)
- Receivables within one year +€13,975
up €13,975 (+114.4%), from €12,220 to €26,195
of which Trade receivables: +€13,890
- Tangible fixed assets -€9,699
down €9,699 (-20.2%), from €47,983 to €38,285
- Reserves +€43,852
up €43,852 (+120.6%), from €36,374 to €80,226
- Tax, wage and social debts +€21,542
up €21,542 (+130.8%), from €16,465 to €38,006
- Debts after one year -€11,829
down €11,829 (-32.0%), from €37,018 to €25,189
- Gross operating margin +€15,347
up €15,347 (+25.3%), from €60,755 to €76,103
- Taxes +€7,542
up €7,542 (+74.1%), from €10,183 to €17,725
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 | €107,318 | €161,151 | +€53,833 | +50.2% |
| Fixed assets | 21/28 | €47,983 | €38,285 | -€9,699 | -20.2% |
| Tangible fixed assets | 22/27 | €47,983 | €38,285 | -€9,699 | -20.2% |
| Furniture and vehicles | 24 | €47,983 | €38,285 | -€9,699 | -20.2% |
| Current assets | 29/58 | €59,335 | €122,866 | +€63,532 | +107.1% |
| Amounts receivable within one year | 40/41 | €12,220 | €26,195 | +€13,975 | +114.4% |
| Trade receivables | 40 | €11,895 | €25,785 | +€13,890 | +116.8% |
| Other amounts receivable | 41 | €325 | €409 | +€84 | +26.0% |
| Cash at bank and in hand | 54/58 | €46,716 | €95,169 | +€48,453 | +103.7% |
| Deferred charges and accrued income | 490/1 | €399 | €1,503 | +€1,104 | +276.8% |
| Total equity and liabilities | 10/49 | €107,318 | €161,151 | +€53,833 | +50.2% |
| Equity | 10/15 | €39,374 | €83,226 | +€43,852 | +111.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €36,374 | €80,226 | +€43,852 | +120.6% |
| Distributable reserves | 133 | €36,374 | €80,226 | +€43,852 | +120.6% |
| Amounts payable | 17/49 | €67,944 | €77,925 | +€9,981 | +14.7% |
| Amounts payable after more than one year | 17 | €37,018 | €25,189 | -€11,829 | -32.0% |
| Financial debts | 170/4 | €37,018 | €25,189 | -€11,829 | -32.0% |
| Amounts payable within one year | 42/48 | €30,926 | €52,737 | +€21,811 | +70.5% |
| Current portion of amounts payable after more than one year | 42 | €11,347 | €11,829 | +€482 | +4.3% |
| Trade debts | 44 | €3,114 | €2,901 | -€213 | -6.8% |
| Suppliers | 440/4 | €3,114 | €2,901 | -€213 | -6.8% |
| Taxes, remuneration and social security | 45 | €16,465 | €38,006 | +€21,542 | +130.8% |
| Taxes | 450/3 | €16,465 | €38,006 | +€21,542 | +130.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,636 | €12,256 | +€619 | +5.3% |
| Other operating charges | 640/8 | €229 | €436 | +€207 | +90.5% |
| Gross operating margin | 9900 | €60,755 | €76,103 | +€15,347 | +25.3% |
| Operating profit (loss) | 9901 | €48,890 | €63,411 | +€14,521 | +29.7% |
| Financial income | 75/76B | €208 | €25 | -€184 | -88.0% |
| Recurring financial income | 75 | €208 | €25 | -€184 | -88.0% |
| Financial charges | 65/66B | €2,542 | €1,859 | -€682 | -26.8% |
| Recurring financial charges | 65 | €2,542 | €1,859 | -€682 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €46,557 | €61,577 | +€15,020 | +32.3% |
| Income taxes | 67/77 | €10,183 | €17,725 | +€7,542 | +74.1% |
| Profit (loss) for the period | 9904 | €36,374 | €43,852 | +€7,478 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,374 | €43,852 | +€7,478 | +20.6% |
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 5 October 2026 via checked.be.