Diekon: 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.
Diekon
Largest movements
- Tangible fixed assets -€43,251
down €43,251 (-32.7%), from €132,381 to €89,130
- Cash -€4,599
no longer reported in 2025 (was €4,599)
mainly Debts after one year (-€53,485) and Net result for the year (-€29,868)
- Receivables within one year -€4,544
down €4,544 (-35.7%), from €12,718 to €8,174
- Stocks and contracts -€2,658
down €2,658 (-10.7%), from €24,781 to €22,124
- Debts after one year -€53,485
down €53,485 (-51.7%), from €103,485 to €50,000
of which Financial debts: -€53,485
- Current portion of long-term debt +€53,485
new in 2025: €53,485
- Profit (loss) carried forward -€29,868
down €29,868 (-26.4%), from -€113,348 to -€143,216
- Short-term financial debts -€21,802
down €21,802 (-89.7%), from €24,295 to €2,493
- Other debts -€17,773
down €17,773 (-15.9%), from €112,062 to €94,290
- Write-downs +€37,327
new in 2025: €37,327
- Gross operating margin +€7,131
up €7,131 (+14.4%), from €49,403 to €56,534
- Depreciation +€6,583
up €6,583 (+18.0%), from €36,668 to €43,251
- Other operating charges +€1,106
up €1,106 (+42.2%), from €2,624 to €3,730
- Financial charges -€1,031
down €1,031 (-32.9%), from €3,128 to €2,098
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.
Derived cash bridge
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 | €178,554 | €123,038 | -€55,515 | -31.1% |
| Fixed assets | 21/28 | €133,696 | €90,445 | -€43,251 | -32.4% |
| Tangible fixed assets | 22/27 | €132,381 | €89,130 | -€43,251 | -32.7% |
| Land and buildings | 22 | €84,628 | €65,716 | -€18,912 | -22.3% |
| Plant, machinery and equipment | 23 | €6,351 | €3,687 | -€2,663 | -41.9% |
| Furniture and vehicles | 24 | €16,327 | €7,778 | -€8,549 | -52.4% |
| Other tangible fixed assets | 26 | €25,075 | €11,948 | -€13,127 | -52.3% |
| Financial fixed assets | 28 | €1,315 | €1,315 | = | 0.0% |
| Current assets | 29/58 | €44,858 | €32,594 | -€12,264 | -27.3% |
| Stocks and contracts in progress | 3 | €24,781 | €22,124 | -€2,658 | -10.7% |
| Stocks | 30/36 | €24,781 | €22,124 | -€2,658 | -10.7% |
| Amounts receivable within one year | 40/41 | €12,718 | €8,174 | -€4,544 | -35.7% |
| Trade receivables | 40 | €12,718 | €8,174 | -€4,544 | -35.7% |
| Cash at bank and in hand | 54/58 | €4,599 | - | -€4,599 | |
| Deferred charges and accrued income | 490/1 | €2,759 | €2,296 | -€464 | -16.8% |
| Total equity and liabilities | 10/49 | €178,554 | €123,038 | -€55,515 | -31.1% |
| Equity | 10/15 | -€76,744 | -€106,612 | -€29,868 | -38.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,003 | €18,003 | = | 0.0% |
| Distributable reserves | 133 | €18,003 | €18,003 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€113,348 | -€143,216 | -€29,868 | -26.4% |
| Amounts payable | 17/49 | €255,298 | €229,651 | -€25,647 | -10.0% |
| Amounts payable after more than one year | 17 | €103,485 | €50,000 | -€53,485 | -51.7% |
| Financial debts | 170/4 | €53,485 | - | -€53,485 | |
| Other amounts payable | 178/9 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €150,971 | €179,293 | +€28,323 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | - | €53,485 | +€53,485 | |
| Financial debts | 43 | €24,295 | €2,493 | -€21,802 | -89.7% |
| Credit institutions | 430/8 | €24,295 | €2,493 | -€21,802 | -89.7% |
| Trade debts | 44 | €7,860 | €25,547 | +€17,687 | +225% |
| Suppliers | 440/4 | €7,860 | €25,547 | +€17,687 | +225% |
| Taxes, remuneration and social security | 45 | €6,753 | €3,478 | -€3,275 | -48.5% |
| Taxes | 450/3 | €6,753 | €3,478 | -€3,275 | -48.5% |
| Other amounts payable | 47/48 | €112,062 | €94,290 | -€17,773 | -15.9% |
| Accrued charges and deferred income | 492/3 | €842 | €358 | -€485 | -57.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,668 | €43,251 | +€6,583 | +18.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €37,327 | +€37,327 | |
| Other operating charges | 640/8 | €2,624 | €3,730 | +€1,106 | +42.2% |
| Gross operating margin | 9900 | €49,403 | €56,534 | +€7,131 | +14.4% |
| Operating profit (loss) | 9901 | €10,110 | -€27,774 | -€37,885 | |
| Financial income | 75/76B | €7 | €4 | -€3 | -43.4% |
| Recurring financial income | 75 | €7 | €4 | -€3 | -43.4% |
| Financial charges | 65/66B | €3,128 | €2,098 | -€1,031 | -32.9% |
| Recurring financial charges | 65 | €3,128 | €2,098 | -€1,031 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | €6,989 | -€29,868 | -€36,857 | |
| Profit (loss) for the period | 9904 | €6,989 | -€29,868 | -€36,857 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,989 | -€29,868 | -€36,857 |
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 18 October 2026 via checked.be.