DIEROB: what changed
Two fiscal 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.
DIEROB
Largest movements
- Receivables within one year +€24,868
up €24,868 (+31.8%), from €78,210 to €103,078
- Cash +€9,476
up €9,476 (+68.5%), from €13,839 to €23,315
mainly Net result for the year (+€27,200) and Tax, wage and social debts (+€7,112)
- Reserves +€27,000
up €27,000 (+14.4%), from €187,684 to €214,684
of which Distributable reserves: +€27,000
- Tax, wage and social debts +€7,112
up €7,112 (+83.1%), from €8,558 to €15,670
- Financial income +€18,632
up €18,632 (+232.7%), from €8,006 to €26,638
- Taxes +€6,123
up €6,123 (+78.7%), from €7,779 to €13,902
- Gross operating margin -€5,983
down €5,983 (-27.8%), from €21,522 to €15,539
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.
Cash bridge derived
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 | €249,526 | €283,869 | +€34,343 | +13.8% |
| Current assets | 29/58 | €249,526 | €283,869 | +€34,343 | +13.8% |
| Amounts receivable within one year | 40/41 | €78,210 | €103,078 | +€24,868 | +31.8% |
| Other amounts receivable | 41 | €78,210 | €103,078 | +€24,868 | +31.8% |
| Current investments | 50/53 | €157,476 | €157,476 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,839 | €23,315 | +€9,476 | +68.5% |
| Total equity and liabilities | 10/49 | €249,526 | €283,869 | +€34,343 | +13.8% |
| Equity | 10/15 | €240,968 | €268,167 | +€27,200 | +11.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €187,684 | €214,684 | +€27,000 | +14.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €185,824 | €212,824 | +€27,000 | +14.5% |
| Profit (loss) carried forward | 14 | €40,883 | €41,083 | +€200 | +0.5% |
| Amounts payable | 17/49 | €8,558 | €15,702 | +€7,144 | +83.5% |
| Amounts payable within one year | 42/48 | €8,558 | €15,702 | +€7,144 | +83.5% |
| Trade debts | 44 | - | €32 | +€32 | |
| Suppliers | 440/4 | - | €32 | +€32 | |
| Taxes, remuneration and social security | 45 | €8,558 | €15,670 | +€7,112 | +83.1% |
| Taxes | 450/3 | €8,558 | €15,670 | +€7,112 | +83.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76 | - | -€76 | |
| Other operating charges | 640/8 | €1,081 | €1,048 | -€32 | -3.0% |
| Gross operating margin | 9900 | €21,522 | €15,539 | -€5,983 | -27.8% |
| Operating profit (loss) | 9901 | €20,365 | €14,491 | -€5,874 | -28.8% |
| Financial income | 75/76B | €8,006 | €26,638 | +€18,632 | +232.7% |
| Recurring financial income | 75 | €8,006 | €26,638 | +€18,632 | +232.7% |
| Financial charges | 65/66B | €44 | €27 | -€16 | -36.9% |
| Recurring financial charges | 65 | €44 | €27 | -€16 | -36.9% |
| Profit (loss) for the period before taxes | 9903 | €28,328 | €41,102 | +€12,774 | +45.1% |
| Income taxes | 67/77 | €7,779 | €13,902 | +€6,123 | +78.7% |
| Profit (loss) for the period | 9904 | €20,549 | €27,200 | +€6,651 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,549 | €27,200 | +€6,651 | +32.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.