DIEMPIGA: 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.
DIEMPIGA
Largest movements
- Cash -€6,829
down €6,829 (-89.0%), from €7,670 to €841
mainly Receivables within one year (-€6,247) and Investment in fixed assets (net) (-€3,895)
- Receivables within one year +€6,247
up €6,247 (+637%), from €980 to €7,227
of which Trade receivables: +€6,800
- Tangible fixed assets +€2,705
new in 2025: €2,705
- Formation expenses -€801
down €801 (-36.4%), from €2,203 to €1,402
- Profit (loss) carried forward +€925
up €925 (+17.4%), from €5,300 to €6,225
- Tax, wage and social debts +€912
up €912 (+63.4%), from €1,439 to €2,351
- Trade debts -€515
down €515 (-43.8%), from €1,176 to €661
- Gross operating margin -€3,965
down €3,965 (-53.9%), from €7,350 to €3,385
- Depreciation +€1,791
up €1,791 (+894%), from €200 to €1,991
- Taxes -€1,067
down €1,067 (-74.1%), from €1,439 to €372
- Staff costs -€404
no longer reported in 2025 (was €404)
- Financial charges +€90
up €90 (+1,260%), from €7 to €97
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 | €10,915 | €12,237 | +€1,322 | +12.1% |
| Formation expenses | 20 | €2,203 | €1,402 | -€801 | -36.4% |
| Fixed assets | 21/28 | €62 | €2,767 | +€2,705 | +4,387% |
| Tangible fixed assets | 22/27 | - | €2,705 | +€2,705 | |
| Furniture and vehicles | 24 | - | €2,705 | +€2,705 | |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €8,651 | €8,068 | -€582 | -6.7% |
| Amounts receivable within one year | 40/41 | €980 | €7,227 | +€6,247 | +637% |
| Trade receivables | 40 | - | €6,800 | +€6,800 | |
| Other amounts receivable | 41 | €980 | €427 | -€553 | -56.4% |
| Cash at bank and in hand | 54/58 | €7,670 | €841 | -€6,829 | -89.0% |
| Total equity and liabilities | 10/49 | €10,915 | €12,237 | +€1,322 | +12.1% |
| Equity | 10/15 | €8,300 | €9,225 | +€925 | +11.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,300 | €6,225 | +€925 | +17.4% |
| Amounts payable | 17/49 | €2,615 | €3,012 | +€397 | +15.2% |
| Amounts payable within one year | 42/48 | €2,615 | €3,012 | +€397 | +15.2% |
| Trade debts | 44 | €1,176 | €661 | -€515 | -43.8% |
| Suppliers | 440/4 | €1,176 | €661 | -€515 | -43.8% |
| Taxes, remuneration and social security | 45 | €1,439 | €2,351 | +€912 | +63.4% |
| Taxes | 450/3 | €1,439 | €2,351 | +€912 | +63.4% |
| Remuneration, social security and pensions | 62 | €404 | - | -€404 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €1,991 | +€1,791 | +894% |
| Gross operating margin | 9900 | €7,350 | €3,385 | -€3,965 | -53.9% |
| Operating profit (loss) | 9901 | €6,746 | €1,394 | -€5,352 | -79.3% |
| Financial charges | 65/66B | €7 | €97 | +€90 | +1,260% |
| Recurring financial charges | 65 | €7 | €97 | +€90 | +1,260% |
| Profit (loss) for the period before taxes | 9903 | €6,739 | €1,297 | -€5,442 | -80.8% |
| Income taxes | 67/77 | €1,439 | €372 | -€1,067 | -74.1% |
| Profit (loss) for the period | 9904 | €5,300 | €925 | -€4,376 | -82.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,300 | €925 | -€4,376 | -82.6% |
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.