DIEMACO: 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.
DIEMACO
Largest movements
- Receivables within one year +€19,774
up €19,774 (+158%), from €12,544 to €32,318
of which Trade receivables: +€14,682
- Tangible fixed assets -€16,394
down €16,394 (-26.6%), from €61,706 to €45,312
of which Furniture and vehicles: -€13,720
- Stocks and contracts -€5,560
down €5,560 (-25.5%), from €21,791 to €16,231
- Reserves +€45,567
up €45,567 (+118%), from €38,504 to €84,070
- Debts after one year -€15,065
down €15,065 (-48.3%), from €31,184 to €16,119
- Tax, wage and social debts -€13,010
down €13,010 (-46.7%), from €27,876 to €14,866
- Trade debts -€10,922
down €10,922 (-39.3%), from €27,760 to €16,838
- Other debts -€8,682
down €8,682 (-52.8%), from €16,451 to €7,769
- Gross operating margin +€17,832
up €17,832 (+27.7%), from €64,328 to €82,160
- Taxes +€3,309
up €3,309 (+36.7%), from €9,013 to €12,322
- Depreciation +€2,941
up €2,941 (+15.2%), from €19,405 to €22,346
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 | €161,527 | €159,728 | -€1,799 | -1.1% |
| Fixed assets | 21/28 | €61,706 | €45,312 | -€16,394 | -26.6% |
| Tangible fixed assets | 22/27 | €61,706 | €45,312 | -€16,394 | -26.6% |
| Plant, machinery and equipment | 23 | €24,849 | €22,175 | -€2,674 | -10.8% |
| Furniture and vehicles | 24 | €36,857 | €23,137 | -€13,720 | -37.2% |
| Current assets | 29/58 | €99,821 | €114,416 | +€14,595 | +14.6% |
| Stocks and contracts in progress | 3 | €21,791 | €16,231 | -€5,560 | -25.5% |
| Stocks | 30/36 | €21,791 | €16,231 | -€5,560 | -25.5% |
| Amounts receivable within one year | 40/41 | €12,544 | €32,318 | +€19,774 | +158% |
| Trade receivables | 40 | €11,458 | €26,139 | +€14,682 | +128% |
| Other amounts receivable | 41 | €1,086 | €6,178 | +€5,092 | +469% |
| Cash at bank and in hand | 54/58 | €62,119 | €62,776 | +€657 | +1.1% |
| Deferred charges and accrued income | 490/1 | €3,367 | €3,091 | -€276 | -8.2% |
| Total equity and liabilities | 10/49 | €161,527 | €159,728 | -€1,799 | -1.1% |
| Equity | 10/15 | €43,504 | €89,070 | +€45,567 | +105% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €38,504 | €84,070 | +€45,567 | +118% |
| Distributable reserves | 133 | €38,504 | €84,070 | +€45,567 | +118% |
| Amounts payable | 17/49 | €118,024 | €70,657 | -€47,366 | -40.1% |
| Amounts payable after more than one year | 17 | €31,184 | €16,119 | -€15,065 | -48.3% |
| Financial debts | 170/4 | €31,184 | €16,119 | -€15,065 | -48.3% |
| Amounts payable within one year | 42/48 | €86,840 | €54,538 | -€32,302 | -37.2% |
| Current portion of amounts payable after more than one year | 42 | €14,752 | €15,065 | +€312 | +2.1% |
| Trade debts | 44 | €27,760 | €16,838 | -€10,922 | -39.3% |
| Suppliers | 440/4 | €27,760 | €16,838 | -€10,922 | -39.3% |
| Taxes, remuneration and social security | 45 | €27,876 | €14,866 | -€13,010 | -46.7% |
| Taxes | 450/3 | €27,876 | €14,866 | -€13,010 | -46.7% |
| Other amounts payable | 47/48 | €16,451 | €7,769 | -€8,682 | -52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,405 | €22,346 | +€2,941 | +15.2% |
| Other operating charges | 640/8 | €624 | €596 | -€28 | -4.5% |
| Gross operating margin | 9900 | €64,328 | €82,160 | +€17,832 | +27.7% |
| Operating profit (loss) | 9901 | €44,299 | €59,219 | +€14,919 | +33.7% |
| Financial income | 75/76B | €191 | €743 | +€552 | +289% |
| Recurring financial income | 75 | €191 | €743 | +€552 | +289% |
| Financial charges | 65/66B | €1,543 | €1,223 | -€320 | -20.7% |
| Recurring financial charges | 65 | €1,543 | €1,223 | -€320 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €42,947 | €58,738 | +€15,791 | +36.8% |
| Income taxes | 67/77 | €9,013 | €12,322 | +€3,309 | +36.7% |
| Profit (loss) for the period | 9904 | €33,934 | €46,417 | +€12,483 | +36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,934 | €46,417 | +€12,483 | +36.8% |
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 17 October 2026 via checked.be.