DIEGEMIMO: 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.
DIEGEMIMO
Largest movements
- Receivables within one year +€194,352
up €194,352 (+57.3%), from €339,286 to €533,638
- Tangible fixed assets -€171,521
down €171,521 (-7.4%), from €2.3m to €2.2m
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
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 | €2,673,741 | €2,694,364 | +€20,623 | +0.8% |
| Fixed assets | 21/28 | €2,328,367 | €2,156,846 | -€171,521 | -7.4% |
| Tangible fixed assets | 22/27 | €2,328,367 | €2,156,846 | -€171,521 | -7.4% |
| Land and buildings | 22 | €2,328,367 | €2,156,846 | -€171,521 | -7.4% |
| Current assets | 29/58 | €345,374 | €537,518 | +€192,145 | +55.6% |
| Amounts receivable within one year | 40/41 | €339,286 | €533,638 | +€194,352 | +57.3% |
| Other amounts receivable | 41 | €339,286 | €533,638 | +€194,352 | +57.3% |
| Cash at bank and in hand | 54/58 | €6,087 | €3,880 | -€2,207 | -36.3% |
| Total equity and liabilities | 10/49 | €2,673,741 | €2,694,364 | +€20,623 | +0.8% |
| Equity | 10/15 | €2,395,101 | €2,395,128 | +€27 | 0.0% |
| Contributions | 10/11 | €2,250,000 | €2,250,000 | = | 0.0% |
| Reserves | 13 | €145,052 | €145,052 | = | 0.0% |
| Distributable reserves | 133 | €145,052 | €145,052 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49 | €76 | +€27 | +53.9% |
| Amounts payable | 17/49 | €278,640 | €299,237 | +€20,597 | +7.4% |
| Amounts payable within one year | 42/48 | €278,640 | €299,237 | +€20,597 | +7.4% |
| Trade debts | 44 | - | €3,998 | +€3,998 | |
| Suppliers | 440/4 | - | €3,998 | +€3,998 | |
| Taxes, remuneration and social security | 45 | €17,140 | €34,238 | +€17,098 | +99.8% |
| Taxes | 450/3 | €17,140 | €34,238 | +€17,098 | +99.8% |
| Other amounts payable | 47/48 | €261,500 | €261,000 | -€500 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €171,521 | €171,521 | = | 0.0% |
| Other operating charges | 640/8 | €55,651 | €57,397 | +€1,747 | +3.1% |
| Gross operating margin | 9900 | €567,173 | €567,731 | +€558 | +0.1% |
| Operating profit (loss) | 9901 | €340,001 | €338,812 | -€1,189 | -0.3% |
| Financial income | 75/76B | €8,827 | €9,638 | +€811 | +9.2% |
| Recurring financial income | 75 | €8,827 | €9,638 | +€811 | +9.2% |
| Financial charges | 65/66B | €267 | €325 | +€58 | +21.6% |
| Recurring financial charges | 65 | €267 | €325 | +€58 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | €348,560 | €348,125 | -€435 | -0.1% |
| Income taxes | 67/77 | €87,121 | €87,098 | -€23 | 0.0% |
| Profit (loss) for the period | 9904 | €261,439 | €261,027 | -€413 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €261,439 | €261,027 | -€413 | -0.2% |
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 7 October 2026 via checked.be.