DIEONA: 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.
DIEONA
Largest movements
- Stocks and contracts -€313,743
down €313,743 (-94.2%), from €333,000 to €19,257
- Deferred charges and accrued income -€27,654
down €27,654 (-100%), from €27,654 to €0
- Short-term financial debts -€219,524
down €219,524 (-100%), from €219,524 to €0
- Profit (loss) carried forward -€77,041
down €77,041 (-180%), from -€42,691 to -€119,732
- Other debts -€45,025
down €45,025 (-26.5%), from €170,010 to €124,985
- Gross operating margin -€41,493
down €41,493 (-199%), from -€20,887 to -€62,379
- Other operating charges -€17,311
down €17,311 (-97.1%), from €17,830 to €520
- Financial charges +€10,277
up €10,277 (+266%), from €3,871 to €14,148
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 | €363,800 | €19,801 | -€343,999 | -94.6% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €363,800 | €19,801 | -€343,999 | -94.6% |
| Stocks and contracts in progress | 3 | €333,000 | €19,257 | -€313,743 | -94.2% |
| Stocks | 30/36 | €333,000 | €19,257 | -€313,743 | -94.2% |
| Amounts receivable within one year | 40/41 | €751 | €427 | -€324 | -43.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €751 | €427 | -€324 | -43.2% |
| Cash at bank and in hand | 54/58 | €2,394 | €117 | -€2,278 | -95.1% |
| Deferred charges and accrued income | 490/1 | €27,654 | €0 | -€27,654 | -100% |
| Total equity and liabilities | 10/49 | €363,800 | €19,801 | -€343,999 | -94.6% |
| Equity | 10/15 | -€28,969 | -€106,010 | -€77,041 | -266% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,721 | €10,721 | = | 0.0% |
| Distributable reserves | 133 | €10,721 | €10,721 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,691 | -€119,732 | -€77,041 | -180% |
| Amounts payable | 17/49 | €392,769 | €125,811 | -€266,958 | -68.0% |
| Amounts payable within one year | 42/48 | €392,086 | €125,811 | -€266,275 | -67.9% |
| Financial debts | 43 | €219,524 | €0 | -€219,524 | -100% |
| Credit institutions | 430/8 | €219,524 | €0 | -€219,524 | -100% |
| Trade debts | 44 | €683 | €826 | +€144 | +21.1% |
| Suppliers | 440/4 | €683 | €826 | +€144 | +21.1% |
| Taxes, remuneration and social security | 45 | €1,869 | €0 | -€1,869 | -100% |
| Taxes | 450/3 | €1,869 | €0 | -€1,869 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €170,010 | €124,985 | -€45,025 | -26.5% |
| Accrued charges and deferred income | 492/3 | €683 | €0 | -€683 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €17,830 | €520 | -€17,311 | -97.1% |
| Gross operating margin | 9900 | -€20,887 | -€62,379 | -€41,493 | -199% |
| Operating profit (loss) | 9901 | -€38,717 | -€62,899 | -€24,182 | -62.5% |
| Financial income | 75/76B | €0 | €6 | +€6 | |
| Recurring financial income | 75 | €0 | €6 | +€6 | |
| Financial charges | 65/66B | €3,871 | €14,148 | +€10,277 | +266% |
| Recurring financial charges | 65 | €3,871 | €14,148 | +€10,277 | +266% |
| Profit (loss) for the period before taxes | 9903 | -€42,588 | -€77,041 | -€34,453 | -80.9% |
| Income taxes | 67/77 | €103 | €0 | -€103 | -100% |
| Profit (loss) for the period | 9904 | -€42,691 | -€77,041 | -€34,350 | -80.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,691 | -€77,041 | -€34,350 | -80.5% |
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 14 October 2026 via checked.be.