DIELS: 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.
DIELS
Largest movements
- Cash +€16,047
up €16,047 (+21.3%), from €75,418 to €91,465
mainly Depreciation (+€11,111) and Receivables within one year (+€10,552)
- Receivables within one year -€10,552
down €10,552 (-40.0%), from €26,352 to €15,800
of which Trade receivables: -€10,741
- Tangible fixed assets +€2,772
up €2,772 (+9.7%), from €28,503 to €31,274
- Reserves +€8,393
up €8,393 (+13.4%), from €62,872 to €71,265
of which Distributable reserves: +€8,393
- Gross operating margin +€11,608
up €11,608 (+77.9%), from €14,896 to €26,504
- Staff costs -€4,841
down €4,841 (-48.6%), from €9,965 to €5,125
- Depreciation +€4,442
up €4,442 (+66.6%), from €6,669 to €11,111
- Other operating charges -€2,673
down €2,673 (-86.8%), from €3,080 to €406
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 | €133,798 | €141,590 | +€7,792 | +5.8% |
| Fixed assets | 21/28 | €28,503 | €31,274 | +€2,772 | +9.7% |
| Tangible fixed assets | 22/27 | €28,503 | €31,274 | +€2,772 | +9.7% |
| Plant, machinery and equipment | 23 | €28,503 | €31,274 | +€2,772 | +9.7% |
| Current assets | 29/58 | €105,295 | €110,316 | +€5,021 | +4.8% |
| Amounts receivable within one year | 40/41 | €26,352 | €15,800 | -€10,552 | -40.0% |
| Trade receivables | 40 | €25,229 | €14,489 | -€10,741 | -42.6% |
| Other amounts receivable | 41 | €1,123 | €1,311 | +€188 | +16.8% |
| Cash at bank and in hand | 54/58 | €75,418 | €91,465 | +€16,047 | +21.3% |
| Deferred charges and accrued income | 490/1 | €3,525 | €3,051 | -€475 | -13.5% |
| Total equity and liabilities | 10/49 | €133,798 | €141,590 | +€7,792 | +5.8% |
| Equity | 10/15 | €124,872 | €133,265 | +€8,393 | +6.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €62,872 | €71,265 | +€8,393 | +13.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €56,672 | €65,065 | +€8,393 | +14.8% |
| Amounts payable | 17/49 | €8,926 | €8,325 | -€601 | -6.7% |
| Amounts payable within one year | 42/48 | €8,926 | €8,325 | -€601 | -6.7% |
| Trade debts | 44 | €1,430 | €1,549 | +€119 | +8.3% |
| Suppliers | 440/4 | €1,430 | €1,549 | +€119 | +8.3% |
| Taxes, remuneration and social security | 45 | €2,521 | €2,621 | +€100 | +4.0% |
| Remuneration and social security | 454/9 | €2,521 | €2,621 | +€100 | +4.0% |
| Other amounts payable | 47/48 | €4,975 | €4,155 | -€820 | -16.5% |
| Remuneration, social security and pensions | 62 | €9,965 | €5,125 | -€4,841 | -48.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,669 | €11,111 | +€4,442 | +66.6% |
| Other operating charges | 640/8 | €3,080 | €406 | -€2,673 | -86.8% |
| Non-recurring operating charges | 66A | - | €1,000 | +€1,000 | |
| Gross operating margin | 9900 | €14,896 | €26,504 | +€11,608 | +77.9% |
| Operating profit (loss) | 9901 | -€4,818 | €8,862 | +€13,680 | |
| Financial income | 75/76B | €34 | - | -€34 | |
| Recurring financial income | 75 | €34 | - | -€34 | |
| Financial charges | 65/66B | €483 | €469 | -€14 | -3.0% |
| Recurring financial charges | 65 | €483 | €469 | -€14 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,267 | €8,393 | +€13,660 | |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€5,267 | €8,393 | +€13,660 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,267 | €8,393 | +€13,660 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.