DIEMA: 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.
DIEMA
Largest movements
- Tangible fixed assets +€3,310
up €3,310 (+1.3%), from €254,277 to €257,587
of which Plant, machinery and equipment: +€3,310
- Other debts +€53,628
up €53,628 (+185%), from €28,972 to €82,600
- Tax, wage and social debts -€30,247
down €30,247 (-89.1%), from €33,958 to €3,712
of which Remuneration and social security: -€29,840
- Trade debts -€10,930
down €10,930 (-76.3%), from €14,322 to €3,392
- Debts after one year -€6,756
down €6,756 (-37.1%), from €18,217 to €11,461
- Gross operating margin -€2,677
down €2,677 (-98.8%), from €2,709 to €33
- Other operating charges -€1,686
down €1,686 (-100.0%), from €1,687 to €0
- Financial charges -€465
no longer reported in 2025 (was €465)
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 | €285,182 | €288,678 | +€3,496 | +1.2% |
| Fixed assets | 21/28 | €254,302 | €257,612 | +€3,310 | +1.3% |
| Tangible fixed assets | 22/27 | €254,277 | €257,587 | +€3,310 | +1.3% |
| Land and buildings | 22 | €207,726 | €207,726 | = | 0.0% |
| Plant, machinery and equipment | 23 | €40,298 | €43,608 | +€3,310 | +8.2% |
| Furniture and vehicles | 24 | €6,254 | €6,254 | = | 0.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €30,880 | €31,066 | +€186 | +0.6% |
| Stocks and contracts in progress | 3 | €30,149 | €30,149 | = | 0.0% |
| Stocks | 30/36 | €30,149 | €30,149 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €226 | €718 | +€492 | +217% |
| Other amounts receivable | 41 | €226 | €718 | +€492 | +217% |
| Cash at bank and in hand | 54/58 | €505 | €199 | -€305 | -60.5% |
| Total equity and liabilities | 10/49 | €285,182 | €288,678 | +€3,496 | +1.2% |
| Equity | 10/15 | €174,714 | €174,747 | +€32 | 0.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €81,701 | €81,701 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,150 | €8,150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,150 | €8,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,697 | €19,697 | = | 0.0% |
| Distributable reserves | 133 | €53,854 | €53,854 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,987 | -€6,955 | +€32 | +0.5% |
| Provisions and deferred taxes | 16 | €367 | €367 | = | 0.0% |
| Deferred taxes | 168 | €367 | €367 | = | 0.0% |
| Amounts payable | 17/49 | €110,101 | €113,564 | +€3,464 | +3.1% |
| Amounts payable after more than one year | 17 | €18,217 | €11,461 | -€6,756 | -37.1% |
| Financial debts | 170/4 | €18,217 | €11,461 | -€6,756 | -37.1% |
| Amounts payable within one year | 42/48 | €91,883 | €102,104 | +€10,220 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €14,631 | €12,400 | -€2,231 | -15.2% |
| Trade debts | 44 | €14,322 | €3,392 | -€10,930 | -76.3% |
| Suppliers | 440/4 | €14,322 | €3,392 | -€10,930 | -76.3% |
| Taxes, remuneration and social security | 45 | €33,958 | €3,712 | -€30,247 | -89.1% |
| Taxes | 450/3 | €4,119 | €3,712 | -€407 | -9.9% |
| Remuneration and social security | 454/9 | €29,840 | - | -€29,840 | |
| Other amounts payable | 47/48 | €28,972 | €82,600 | +€53,628 | +185% |
| Non-recurring operating income | 76A | - | €64 | +€64 | |
| Other operating charges | 640/8 | €1,687 | €0 | -€1,686 | -100.0% |
| Gross operating margin | 9900 | €2,709 | €33 | -€2,677 | -98.8% |
| Operating profit (loss) | 9901 | €1,023 | €32 | -€990 | -96.8% |
| Financial charges | 65/66B | €465 | - | -€465 | |
| Recurring financial charges | 65 | €465 | - | -€465 | |
| Profit (loss) for the period before taxes | 9903 | €557 | €32 | -€525 | -94.2% |
| Profit (loss) for the period | 9904 | €557 | €32 | -€525 | -94.2% |
| Profit (loss) for the period to be appropriated | 9905 | €557 | €32 | -€525 | -94.2% |
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 20 October 2026 via checked.be.