Dieglaw: 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.
Dieglaw
Largest movements
- Receivables after one year -€40,000
no longer reported in 2025 (was €40,000)
- Receivables within one year -€34,635
down €34,635 (-12.0%), from €287,652 to €253,018
of which Other amounts receivable: -€144,407
- Cash -€19,605
down €19,605 (-48.7%), from €40,296 to €20,691
mainly Contributions, distributions and other (-€557,000) and Investment in fixed assets (net) (-€1,090)
- Deferred charges and accrued income -€4,219
down €4,219 (-27.3%), from €15,479 to €11,260
- Profit (loss) carried forward -€377,840
down €377,840 (-99.9%), from €378,068 to €227
- Other debts +€250,714
new in 2025: €250,714
- Tax, wage and social debts +€27,548
up €27,548 (+413.6%), from €6,661 to €34,208
- Gross operating margin +€118,032
up €118,032 (+96.6%), from €122,164 to €240,195
- Taxes +€32,747
up €32,747 (+128.2%), from €25,535 to €58,282
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 | €390,118 | €292,112 | -€98,006 | -25.1% |
| Fixed assets | 21/28 | €6,691 | €7,143 | +€453 | +6.8% |
| Tangible fixed assets | 22/27 | €2,041 | €2,493 | +€453 | +22.2% |
| Furniture and vehicles | 24 | €2,041 | €2,493 | +€453 | +22.2% |
| Financial fixed assets | 28 | €4,650 | €4,650 | = | 0.0% |
| Current assets | 29/58 | €383,427 | €284,969 | -€98,459 | -25.7% |
| Amounts receivable after more than one year | 29 | €40,000 | - | -€40,000 | |
| Trade receivables | 290 | €40,000 | - | -€40,000 | |
| Amounts receivable within one year | 40/41 | €287,652 | €253,018 | -€34,635 | -12.0% |
| Trade receivables | 40 | €138,777 | €248,549 | +€109,772 | +79.1% |
| Other amounts receivable | 41 | €148,876 | €4,469 | -€144,407 | -97.0% |
| Cash at bank and in hand | 54/58 | €40,296 | €20,691 | -€19,605 | -48.7% |
| Deferred charges and accrued income | 490/1 | €15,479 | €11,260 | -€4,219 | -27.3% |
| Total equity and liabilities | 10/49 | €390,118 | €292,112 | -€98,006 | -25.1% |
| Equity | 10/15 | €380,568 | €2,727 | -€377,840 | -99.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €378,068 | €227 | -€377,840 | -99.9% |
| Amounts payable | 17/49 | €9,551 | €289,385 | +€279,834 | +2930.0% |
| Amounts payable within one year | 42/48 | €9,176 | €287,623 | +€278,446 | +3034.4% |
| Trade debts | 44 | €2,516 | €2,700 | +€184 | +7.3% |
| Suppliers | 440/4 | €2,516 | €2,700 | +€184 | +7.3% |
| Taxes, remuneration and social security | 45 | €6,661 | €34,208 | +€27,548 | +413.6% |
| Taxes | 450/3 | €6,661 | €34,208 | +€27,548 | +413.6% |
| Other amounts payable | 47/48 | - | €250,714 | +€250,714 | |
| Accrued charges and deferred income | 492/3 | €374 | €1,762 | +€1,388 | +370.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €745 | €638 | -€107 | -14.4% |
| Other operating charges | 640/8 | €3,009 | €942 | -€2,067 | -68.7% |
| Gross operating margin | 9900 | €122,164 | €240,195 | +€118,032 | +96.6% |
| Operating profit (loss) | 9901 | €118,410 | €238,616 | +€120,206 | +101.5% |
| Financial income | 75/76B | €22 | €40 | +€18 | +84.8% |
| Recurring financial income | 75 | €22 | €40 | +€18 | +84.8% |
| Financial charges | 65/66B | €1,854 | €1,214 | -€640 | -34.5% |
| Recurring financial charges | 65 | €1,854 | €1,214 | -€640 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €116,578 | €237,442 | +€120,864 | +103.7% |
| Income taxes | 67/77 | €25,535 | €58,282 | +€32,747 | +128.2% |
| Profit (loss) for the period | 9904 | €91,043 | €179,160 | +€88,117 | +96.8% |
| Profit (loss) for the period to be appropriated | 9905 | €91,043 | €179,160 | +€88,117 | +96.8% |
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 12 October 2026 via checked.be.