DIEGO: 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.
DIEGO
Largest movements
- Tangible fixed assets -€80,420
down €80,420 (-6.9%), from €1.2m to €1.1m
of which Land and buildings: -€58,513
- Cash +€18,773
up €18,773 (+574.0%), from €3,271 to €22,044
mainly Current portion of long-term debt (+€100,963) and Depreciation (+€81,766)
- Debts after one year -€151,147
down €151,147 (-14.3%), from €1.1m to €907,969
- Current portion of long-term debt +€100,963
up €100,963 (+202.2%), from €49,941 to €150,904
- Profit (loss) carried forward -€15,421
down €15,421 (-71.6%), from -€21,531 to -€36,952
- Gross operating margin +€31,868
up €31,868 (+36.5%), from €87,197 to €119,065
- Financial charges -€5,183
down €5,183 (-10.0%), from €51,784 to €46,601
- Depreciation -€2,131
down €2,131 (-2.5%), from €83,898 to €81,766
- Other operating charges +€2,109
up €2,109 (+56.4%), from €3,740 to €5,849
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 | €1,226,121 | €1,154,243 | -€71,877 | -5.9% |
| Fixed assets | 21/28 | €1,165,519 | €1,085,099 | -€80,420 | -6.9% |
| Tangible fixed assets | 22/27 | €1,165,519 | €1,085,099 | -€80,420 | -6.9% |
| Land and buildings | 22 | €1,069,690 | €1,011,177 | -€58,513 | -5.5% |
| Furniture and vehicles | 24 | €67,234 | €52,440 | -€14,794 | -22.0% |
| Other tangible fixed assets | 26 | €28,596 | €21,483 | -€7,113 | -24.9% |
| Current assets | 29/58 | €60,601 | €69,144 | +€8,543 | +14.1% |
| Amounts receivable within one year | 40/41 | €56,497 | €46,163 | -€10,335 | -18.3% |
| Trade receivables | 40 | €54,620 | €46,163 | -€8,457 | -15.5% |
| Other amounts receivable | 41 | €1,878 | €0 | -€1,878 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,271 | €22,044 | +€18,773 | +574.0% |
| Deferred charges and accrued income | 490/1 | €833 | €937 | +€104 | +12.5% |
| Total equity and liabilities | 10/49 | €1,226,121 | €1,154,243 | -€71,877 | -5.9% |
| Equity | 10/15 | €23,508 | €8,087 | -€15,421 | -65.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,439 | €26,439 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €26,439 | €26,439 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,531 | -€36,952 | -€15,421 | -71.6% |
| Amounts payable | 17/49 | €1,202,613 | €1,146,156 | -€56,457 | -4.7% |
| Amounts payable after more than one year | 17 | €1,059,115 | €907,969 | -€151,147 | -14.3% |
| Financial debts | 170/4 | €1,059,115 | €907,969 | -€151,147 | -14.3% |
| Amounts payable within one year | 42/48 | €143,432 | €238,188 | +€94,756 | +66.1% |
| Current portion of amounts payable after more than one year | 42 | €49,941 | €150,904 | +€100,963 | +202.2% |
| Financial debts | 43 | - | €173 | +€173 | |
| Credit institutions | 430/8 | - | €173 | +€173 | |
| Trade debts | 44 | €26,687 | €20,910 | -€5,777 | -21.6% |
| Suppliers | 440/4 | €26,687 | €20,910 | -€5,777 | -21.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €296 | €6,302 | +€6,006 | +2027.9% |
| Taxes | 450/3 | €296 | €302 | +€6 | +1.9% |
| Remuneration and social security | 454/9 | - | €6,000 | +€6,000 | |
| Other amounts payable | 47/48 | €66,508 | €59,899 | -€6,608 | -9.9% |
| Accrued charges and deferred income | 492/3 | €66 | €0 | -€66 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,898 | €81,766 | -€2,131 | -2.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,740 | €5,849 | +€2,109 | +56.4% |
| Gross operating margin | 9900 | €87,197 | €119,065 | +€31,868 | +36.5% |
| Operating profit (loss) | 9901 | -€440 | €31,450 | +€31,890 | |
| Financial income | 75/76B | €9 | €0 | -€9 | -100.0% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -100.0% |
| Financial charges | 65/66B | €51,784 | €46,601 | -€5,183 | -10.0% |
| Recurring financial charges | 65 | €51,784 | €46,601 | -€5,183 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | -€52,216 | -€15,151 | +€37,065 | +71.0% |
| Income taxes | 67/77 | €296 | €270 | -€26 | -8.9% |
| Profit (loss) for the period | 9904 | -€52,512 | -€15,421 | +€37,091 | +70.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,512 | -€15,421 | +€37,091 | +70.6% |
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 29 September 2026 via checked.be.