DIEDZE: 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.
DIEDZE
Largest movements
- Receivables within one year +€8,769
up €8,769 (+111.5%), from €7,865 to €16,634
of which Other amounts receivable: +€7,559
- Deferred charges and accrued income -€5,725
down €5,725 (-72.8%), from €7,865 to €2,140
- Cash +€1,901
up €1,901 (+27.2%), from €6,986 to €8,887
mainly Net result for the year (+€13,302) and Depreciation (+€10,936)
- Tangible fixed assets -€962
down €962 (-2.3%), from €41,315 to €40,353
of which Furniture and vehicles: -€632
- Profit (loss) carried forward +€13,302
up €13,302, from -€6,593 to €6,709
- Debts after one year -€11,359
down €11,359 (-36.3%), from €31,296 to €19,937
- Tax, wage and social debts +€2,592
up €2,592 (+108.9%), from €2,381 to €4,973
- Other debts -€1,853
no longer reported in 2025 (was €1,853)
- Accrued charges and deferred income +€1,308
new in 2025: €1,308
- Gross operating margin +€17,451
up €17,451 (+103.9%), from €16,790 to €34,241
- Taxes +€4,036
up €4,036 (+139.3%), from €2,896 to €6,932
- Depreciation +€3,394
up €3,394 (+45.0%), from €7,542 to €10,936
- Financial charges +€1,062
up €1,062 (+134.1%), from €792 to €1,854
- Other operating charges +€415
up €415 (+40.1%), from €1,035 to €1,450
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 | €84,791 | €88,774 | +€3,983 | +4.7% |
| Fixed assets | 21/28 | €41,375 | €40,413 | -€962 | -2.3% |
| Tangible fixed assets | 22/27 | €41,315 | €40,353 | -€962 | -2.3% |
| Plant, machinery and equipment | 23 | €1,048 | €718 | -€330 | -31.5% |
| Furniture and vehicles | 24 | €40,267 | €39,635 | -€632 | -1.6% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €43,416 | €48,361 | +€4,945 | +11.4% |
| Amounts receivable after more than one year | 29 | €20,700 | €20,700 | = | 0.0% |
| Other amounts receivable | 291 | €20,700 | €20,700 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,865 | €16,634 | +€8,769 | +111.5% |
| Trade receivables | 40 | €7,865 | €9,075 | +€1,210 | +15.4% |
| Other amounts receivable | 41 | - | €7,559 | +€7,559 | |
| Cash at bank and in hand | 54/58 | €6,986 | €8,887 | +€1,901 | +27.2% |
| Deferred charges and accrued income | 490/1 | €7,865 | €2,140 | -€5,725 | -72.8% |
| Total equity and liabilities | 10/49 | €84,791 | €88,774 | +€3,983 | +4.7% |
| Equity | 10/15 | €37,262 | €50,564 | +€13,302 | +35.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €37,655 | €37,655 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,000 | €13,000 | = | 0.0% |
| Distributable reserves | 133 | €24,655 | €24,655 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,593 | €6,709 | +€13,302 | |
| Amounts payable | 17/49 | €47,529 | €38,210 | -€9,319 | -19.6% |
| Amounts payable after more than one year | 17 | €31,296 | €19,937 | -€11,359 | -36.3% |
| Financial debts | 170/4 | €31,296 | €19,937 | -€11,359 | -36.3% |
| Amounts payable within one year | 42/48 | €16,233 | €16,965 | +€732 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €11,574 | €11,970 | +€396 | +3.4% |
| Trade debts | 44 | €425 | €22 | -€403 | -94.7% |
| Suppliers | 440/4 | €425 | €22 | -€403 | -94.7% |
| Taxes, remuneration and social security | 45 | €2,381 | €4,973 | +€2,592 | +108.9% |
| Taxes | 450/3 | €2,381 | €4,973 | +€2,592 | +108.9% |
| Other amounts payable | 47/48 | €1,853 | - | -€1,853 | |
| Accrued charges and deferred income | 492/3 | - | €1,308 | +€1,308 | |
| Non-recurring operating income | 76A | €3,338 | - | -€3,338 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,542 | €10,936 | +€3,394 | +45.0% |
| Other operating charges | 640/8 | €1,035 | €1,450 | +€415 | +40.1% |
| Gross operating margin | 9900 | €16,790 | €34,241 | +€17,451 | +103.9% |
| Operating profit (loss) | 9901 | €8,213 | €21,855 | +€13,642 | +166.1% |
| Financial income | 75/76B | - | €233 | +€233 | |
| Recurring financial income | 75 | - | €233 | +€233 | |
| Financial charges | 65/66B | €792 | €1,854 | +€1,062 | +134.1% |
| Recurring financial charges | 65 | €792 | €1,854 | +€1,062 | +134.1% |
| Profit (loss) for the period before taxes | 9903 | €7,421 | €20,234 | +€12,812 | +172.6% |
| Income taxes | 67/77 | €2,896 | €6,932 | +€4,036 | +139.3% |
| Profit (loss) for the period | 9904 | €4,525 | €13,302 | +€8,777 | +194.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,525 | €13,302 | +€8,777 | +194.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.