DIEGOSPORT: 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.
DIEGOSPORT
Largest movements
- Tangible fixed assets -€18,481
down €18,481 (-35.7%), from €51,825 to €33,344
of which Leasing and similar rights: -€17,465
- Intangible fixed assets -€12,588
down €12,588 (-12.4%), from €101,661 to €89,073
- Stocks and contracts +€2,720
up €2,720 (+18.1%), from €14,995 to €17,715
- Profit (loss) carried forward -€28,712
down €28,712 (-26.7%), from -€107,699 to -€136,411
- Trade debts +€17,554
up €17,554 (+41.7%), from €42,095 to €59,650
- Other debts -€10,271
down €10,271 (-90.0%), from €11,411 to €1,140
- Debts after one year -€9,231
down €9,231 (-4.9%), from €189,397 to €180,166
of which Financial debts: -€18,031
- Gross operating margin +€39,067
up €39,067, from -€35,289 to €3,778
- Write-downs -€18,349
no longer reported in 2025 (was €18,349)
- Depreciation +€1,177
up €1,177 (+3.9%), from €29,892 to €31,068
- Other operating charges +€695
up €695 (+105.6%), from €658 to €1,354
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 | €183,236 | €152,575 | -€30,661 | -16.7% |
| Fixed assets | 21/28 | €153,485 | €122,417 | -€31,068 | -20.2% |
| Intangible fixed assets | 21 | €101,661 | €89,073 | -€12,588 | -12.4% |
| Tangible fixed assets | 22/27 | €51,825 | €33,344 | -€18,481 | -35.7% |
| Plant, machinery and equipment | 23 | €2,842 | €2,541 | -€301 | -10.6% |
| Furniture and vehicles | 24 | €3,393 | €2,678 | -€715 | -21.1% |
| Leasing and similar rights | 25 | €45,590 | €28,125 | -€17,465 | -38.3% |
| Current assets | 29/58 | €29,751 | €30,159 | +€408 | +1.4% |
| Amounts receivable after more than one year | 29 | €4,224 | €4,224 | = | 0.0% |
| Other amounts receivable | 291 | €4,224 | €4,224 | = | 0.0% |
| Stocks and contracts in progress | 3 | €14,995 | €17,715 | +€2,720 | +18.1% |
| Stocks | 30/36 | €14,995 | €17,715 | +€2,720 | +18.1% |
| Amounts receivable within one year | 40/41 | €9,667 | €8,220 | -€1,447 | -15.0% |
| Trade receivables | 40 | €7,197 | €1,215 | -€5,982 | -83.1% |
| Other amounts receivable | 41 | €2,470 | €7,005 | +€4,535 | +183.6% |
| Cash at bank and in hand | 54/58 | €865 | - | -€865 | |
| Total equity and liabilities | 10/49 | €183,236 | €152,575 | -€30,661 | -16.7% |
| Equity | 10/15 | -€77,699 | -€106,411 | -€28,712 | -37.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,699 | -€136,411 | -€28,712 | -26.7% |
| Amounts payable | 17/49 | €260,935 | €258,986 | -€1,948 | -0.7% |
| Amounts payable after more than one year | 17 | €189,397 | €180,166 | -€9,231 | -4.9% |
| Financial debts | 170/4 | €27,047 | €9,016 | -€18,031 | -66.7% |
| Other amounts payable | 178/9 | €162,350 | €171,150 | +€8,800 | +5.4% |
| Amounts payable within one year | 42/48 | €71,538 | €78,821 | +€7,283 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €18,031 | €18,031 | = | 0.0% |
| Trade debts | 44 | €42,095 | €59,650 | +€17,554 | +41.7% |
| Suppliers | 440/4 | €42,095 | €59,650 | +€17,554 | +41.7% |
| Other amounts payable | 47/48 | €11,411 | €1,140 | -€10,271 | -90.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,892 | €31,068 | +€1,177 | +3.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €18,349 | - | -€18,349 | |
| Other operating charges | 640/8 | €658 | €1,354 | +€695 | +105.6% |
| Gross operating margin | 9900 | -€35,289 | €3,778 | +€39,067 | |
| Operating profit (loss) | 9901 | -€84,188 | -€28,644 | +€55,544 | +66.0% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €208 | €68 | -€140 | -67.3% |
| Recurring financial charges | 65 | €208 | €68 | -€140 | -67.3% |
| Profit (loss) for the period before taxes | 9903 | -€84,395 | -€28,712 | +€55,682 | +66.0% |
| Income taxes | 67/77 | -€261 | - | +€261 | |
| Profit (loss) for the period | 9904 | -€84,134 | -€28,712 | +€55,422 | +65.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€84,134 | -€28,712 | +€55,422 | +65.9% |
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 3 October 2026 via checked.be.