DIEKO: 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.
DIEKO
Largest movements
- Tangible fixed assets -€13,351
down €13,351 (-24.4%), from €54,748 to €41,398
of which Furniture and vehicles: -€12,448
- Receivables within one year +€9,547
up €9,547 (+332.2%), from €2,873 to €12,420
of which Other amounts receivable: +€9,141
- Cash -€4,045
down €4,045 (-20.9%), from €19,318 to €15,272
mainly Contributions, distributions and other (-€12,995) and Debts after one year (-€10,102)
- Deferred charges and accrued income +€893
up €893 (+121.9%), from €732 to €1,625
- Reserves -€12,637
down €12,637 (-97.2%), from €12,995 to €358
- Other debts +€11,929
up €11,929 (+86.0%), from €13,878 to €25,807
- Debts after one year -€10,102
down €10,102 (-45.3%), from €22,307 to €12,205
- Accrued charges and deferred income +€4,062
new in 2025: €4,062
- Tax, wage and social debts -€2,588
down €2,588 (-17.1%), from €15,089 to €12,501
- Gross operating margin -€22,075
down €22,075 (-54.3%), from €40,671 to €18,597
- Taxes -€6,000
no longer reported in 2025 (was €6,000)
- Financial charges +€961
up €961 (+80.3%), from €1,196 to €2,157
- Depreciation +€706
up €706 (+5.1%), from €13,743 to €14,449
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 | €77,672 | €70,715 | -€6,957 | -9.0% |
| Fixed assets | 21/28 | €54,748 | €41,398 | -€13,351 | -24.4% |
| Tangible fixed assets | 22/27 | €54,748 | €41,398 | -€13,351 | -24.4% |
| Plant, machinery and equipment | 23 | €1,860 | €957 | -€903 | -48.5% |
| Furniture and vehicles | 24 | €52,889 | €40,441 | -€12,448 | -23.5% |
| Current assets | 29/58 | €22,924 | €29,317 | +€6,394 | +27.9% |
| Amounts receivable within one year | 40/41 | €2,873 | €12,420 | +€9,547 | +332.2% |
| Trade receivables | 40 | €2,015 | €2,420 | +€405 | +20.1% |
| Other amounts receivable | 41 | €859 | €10,000 | +€9,141 | +1064.4% |
| Cash at bank and in hand | 54/58 | €19,318 | €15,272 | -€4,045 | -20.9% |
| Deferred charges and accrued income | 490/1 | €732 | €1,625 | +€893 | +121.9% |
| Total equity and liabilities | 10/49 | €77,672 | €70,715 | -€6,957 | -9.0% |
| Equity | 10/15 | €13,995 | €1,358 | -€12,637 | -90.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €12,995 | €358 | -€12,637 | -97.2% |
| Distributable reserves | 133 | €12,995 | €358 | -€12,637 | -97.2% |
| Amounts payable | 17/49 | €63,677 | €69,358 | +€5,681 | +8.9% |
| Amounts payable after more than one year | 17 | €22,307 | €12,205 | -€10,102 | -45.3% |
| Financial debts | 170/4 | €22,307 | €12,205 | -€10,102 | -45.3% |
| Amounts payable within one year | 42/48 | €41,370 | €53,090 | +€11,720 | +28.3% |
| Current portion of amounts payable after more than one year | 42 | €9,781 | €10,102 | +€321 | +3.3% |
| Trade debts | 44 | €2,622 | €4,680 | +€2,058 | +78.5% |
| Suppliers | 440/4 | €2,622 | €4,680 | +€2,058 | +78.5% |
| Taxes, remuneration and social security | 45 | €15,089 | €12,501 | -€2,588 | -17.1% |
| Taxes | 450/3 | €15,089 | €12,501 | -€2,588 | -17.1% |
| Other amounts payable | 47/48 | €13,878 | €25,807 | +€11,929 | +86.0% |
| Accrued charges and deferred income | 492/3 | - | €4,062 | +€4,062 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,743 | €14,449 | +€706 | +5.1% |
| Other operating charges | 640/8 | €1,673 | €1,799 | +€127 | +7.6% |
| Gross operating margin | 9900 | €40,671 | €18,597 | -€22,075 | -54.3% |
| Operating profit (loss) | 9901 | €25,256 | €2,349 | -€22,907 | -90.7% |
| Financial income | 75/76B | €24 | €166 | +€142 | +584.8% |
| Recurring financial income | 75 | €24 | €166 | +€142 | +584.8% |
| Financial charges | 65/66B | €1,196 | €2,157 | +€961 | +80.3% |
| Recurring financial charges | 65 | €1,196 | €2,157 | +€961 | +80.3% |
| Profit (loss) for the period before taxes | 9903 | €24,084 | €358 | -€23,726 | -98.5% |
| Income taxes | 67/77 | €6,000 | - | -€6,000 | |
| Profit (loss) for the period | 9904 | €18,084 | €358 | -€17,726 | -98.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,084 | €358 | -€17,726 | -98.0% |
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.