DIEM NAILS: 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.
DIEM NAILS
Largest movements
- Receivables within one year +€79,875
up €79,875 (+200%), from €40,019 to €119,894
- Tax, wage and social debts +€138,237
up €138,237 (+230%), from €60,132 to €198,369
of which Remuneration and social security: +€116,717
- Profit (loss) carried forward -€108,141
down €108,141 (-390%), from -€27,744 to -€135,885
- Accrued charges and deferred income +€30,600
new in 2025: €30,600
- Other debts +€27,600
new in 2025: €27,600
- Trade debts -€8,502
down €8,502 (-95.4%), from €8,909 to €407
- Staff costs +€84,200
up €84,200 (+135%), from €62,306 to €146,506
- Gross operating margin +€2,579
up €2,579 (+6.9%), from €37,153 to €39,732
- Other operating charges -€2,387
no longer reported in 2025 (was €2,387)
- Financial charges +€1,163
up €1,163 (+946%), from €123 to €1,286
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 | €42,297 | €122,091 | +€79,794 | +189% |
| Formation expenses | 20 | €728 | €647 | -€81 | -11.1% |
| Fixed assets | 21/28 | €120 | €120 | = | 0.0% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €41,449 | €121,324 | +€79,875 | +193% |
| Amounts receivable within one year | 40/41 | €40,019 | €119,894 | +€79,875 | +200% |
| Other amounts receivable | 41 | €40,019 | €119,894 | +€79,875 | +200% |
| Cash at bank and in hand | 54/58 | €1,430 | €1,430 | = | 0.0% |
| Total equity and liabilities | 10/49 | €42,297 | €122,091 | +€79,794 | +189% |
| Equity | 10/15 | -€26,744 | -€134,885 | -€108,141 | -404% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,744 | -€135,885 | -€108,141 | -390% |
| Amounts payable | 17/49 | €69,041 | €256,976 | +€187,935 | +272% |
| Amounts payable within one year | 42/48 | €69,041 | €226,376 | +€157,335 | +228% |
| Trade debts | 44 | €8,909 | €407 | -€8,502 | -95.4% |
| Suppliers | 440/4 | €8,909 | €407 | -€8,502 | -95.4% |
| Taxes, remuneration and social security | 45 | €60,132 | €198,369 | +€138,237 | +230% |
| Taxes | 450/3 | €13,281 | €34,801 | +€21,520 | +162% |
| Remuneration and social security | 454/9 | €46,851 | €163,568 | +€116,717 | +249% |
| Other amounts payable | 47/48 | - | €27,600 | +€27,600 | |
| Accrued charges and deferred income | 492/3 | - | €30,600 | +€30,600 | |
| Remuneration, social security and pensions | 62 | €62,306 | €146,506 | +€84,200 | +135% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81 | €81 | = | 0.0% |
| Other operating charges | 640/8 | €2,387 | - | -€2,387 | |
| Gross operating margin | 9900 | €37,153 | €39,732 | +€2,579 | +6.9% |
| Operating profit (loss) | 9901 | -€27,621 | -€106,855 | -€79,234 | -287% |
| Financial charges | 65/66B | €123 | €1,286 | +€1,163 | +946% |
| Recurring financial charges | 65 | €123 | €1,286 | +€1,163 | +946% |
| Profit (loss) for the period before taxes | 9903 | -€27,744 | -€108,141 | -€80,397 | -290% |
| Profit (loss) for the period | 9904 | -€27,744 | -€108,141 | -€80,397 | -290% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,744 | -€108,141 | -€80,397 | -290% |
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 15 October 2026 via checked.be.