DiegoGillain: 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.
DiegoGillain
Largest movements
- Current investments +€9,500
new in 2025: €9,500
- Tangible fixed assets -€2,985
down €2,985 (-9.2%), from €32,605 to €29,620
of which Furniture and vehicles: -€2,459
- Receivables within one year +€1,300
up €1,300 (+14.9%), from €8,712 to €10,012
- Cash +€862
up €862 (+2.6%), from €33,076 to €33,938
mainly Net result for the year (+€11,650) and Depreciation (+€9,880)
- Profit (loss) carried forward +€11,650
up €11,650 (+30.6%), from €38,027 to €49,677
- Debts after one year -€6,667
down €6,667 (-41.5%), from €16,052 to €9,384
- Other debts +€4,351
up €4,351 (+1232.5%), from €353 to €4,704
- Tax, wage and social debts -€1,872
down €1,872 (-16.7%), from €11,192 to €9,320
- Trade debts +€912
up €912 (+225.9%), from €404 to €1,316
- Gross operating margin -€7,907
down €7,907 (-21.9%), from €36,097 to €28,190
- Depreciation +€3,034
up €3,034 (+44.3%), from €6,846 to €9,880
- Taxes -€1,493
down €1,493 (-22.1%), from €6,755 to €5,262
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 | €74,393 | €83,070 | +€8,677 | +11.7% |
| Fixed assets | 21/28 | €32,605 | €29,620 | -€2,985 | -9.2% |
| Tangible fixed assets | 22/27 | €32,605 | €29,620 | -€2,985 | -9.2% |
| Furniture and vehicles | 24 | €27,405 | €24,946 | -€2,459 | -9.0% |
| Other tangible fixed assets | 26 | €5,200 | €4,674 | -€526 | -10.1% |
| Current assets | 29/58 | €41,788 | €53,450 | +€11,661 | +27.9% |
| Amounts receivable within one year | 40/41 | €8,712 | €10,012 | +€1,300 | +14.9% |
| Trade receivables | 40 | €8,712 | €10,012 | +€1,300 | +14.9% |
| Current investments | 50/53 | - | €9,500 | +€9,500 | |
| Cash at bank and in hand | 54/58 | €33,076 | €33,938 | +€862 | +2.6% |
| Total equity and liabilities | 10/49 | €74,393 | €83,070 | +€8,677 | +11.7% |
| Equity | 10/15 | €40,027 | €51,677 | +€11,650 | +29.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,027 | €49,677 | +€11,650 | +30.6% |
| Amounts payable | 17/49 | €34,366 | €31,393 | -€2,974 | -8.7% |
| Amounts payable after more than one year | 17 | €16,052 | €9,384 | -€6,667 | -41.5% |
| Financial debts | 170/4 | €16,052 | €9,384 | -€6,667 | -41.5% |
| Amounts payable within one year | 42/48 | €18,315 | €22,008 | +€3,694 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | €6,365 | €6,667 | +€302 | +4.7% |
| Trade debts | 44 | €404 | €1,316 | +€912 | +225.9% |
| Suppliers | 440/4 | €404 | €1,316 | +€912 | +225.9% |
| Taxes, remuneration and social security | 45 | €11,192 | €9,320 | -€1,872 | -16.7% |
| Taxes | 450/3 | €11,192 | €9,320 | -€1,872 | -16.7% |
| Other amounts payable | 47/48 | €353 | €4,704 | +€4,351 | +1232.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,846 | €9,880 | +€3,034 | +44.3% |
| Other operating charges | 640/8 | €495 | €401 | -€93 | -18.9% |
| Gross operating margin | 9900 | €36,097 | €28,190 | -€7,907 | -21.9% |
| Operating profit (loss) | 9901 | €28,756 | €17,909 | -€10,848 | -37.7% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €1,049 | €997 | -€52 | -4.9% |
| Recurring financial charges | 65 | €1,049 | €997 | -€52 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €27,707 | €16,912 | -€10,795 | -39.0% |
| Income taxes | 67/77 | €6,755 | €5,262 | -€1,493 | -22.1% |
| Profit (loss) for the period | 9904 | €20,953 | €11,650 | -€9,303 | -44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,953 | €11,650 | -€9,303 | -44.4% |
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 1 October 2026 via checked.be.