DIESA: 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.
DIESA
Largest movements
- Tangible fixed assets -€24,873
down €24,873 (-45.5%), from €54,611 to €29,737
of which Other tangible fixed assets: -€17,964
- Receivables within one year +€18,297
up €18,297 (+409.7%), from €4,466 to €22,763
of which Other amounts receivable: +€15,747
- Cash -€6,846
down €6,846 (-99.8%), from €6,858 to €12
mainly Receivables within one year (-€18,297) and Current portion of long-term debt (-€15,974)
- Stocks and contracts -€2,175
down €2,175 (-17.8%), from €12,248 to €10,073
- Current portion of long-term debt -€15,974
down €15,974 (-51.6%), from €30,979 to €15,006
- Trade debts -€7,073
down €7,073 (-31.6%), from €22,361 to €15,288
- Debts after one year +€5,939
up €5,939 (+115.3%), from €5,151 to €11,090
- Short-term financial debts +€959
new in 2025: €959
- Staff costs -€52,401
down €52,401, from €50,195 to -€2,207
- Gross operating margin -€45,989
down €45,989 (-59.1%), from €77,767 to €31,777
- Financial charges +€3,890
up €3,890 (+198.5%), from €1,960 to €5,851
- Depreciation +€2,227
up €2,227 (+9.8%), from €22,761 to €24,988
- Financial income -€1,410
down €1,410 (-68.5%), from €2,059 to €649
of which Non-recurring financial income: -€991
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 | €87,283 | €71,685 | -€15,597 | -17.9% |
| Fixed assets | 21/28 | €63,711 | €38,837 | -€24,873 | -39.0% |
| Tangible fixed assets | 22/27 | €54,611 | €29,737 | -€24,873 | -45.5% |
| Plant, machinery and equipment | 23 | €4,063 | €2,545 | -€1,518 | -37.4% |
| Furniture and vehicles | 24 | €20,493 | €15,102 | -€5,391 | -26.3% |
| Other tangible fixed assets | 26 | €30,055 | €12,090 | -€17,964 | -59.8% |
| Financial fixed assets | 28 | €9,100 | €9,100 | = | 0.0% |
| Current assets | 29/58 | €23,572 | €32,848 | +€9,276 | +39.4% |
| Stocks and contracts in progress | 3 | €12,248 | €10,073 | -€2,175 | -17.8% |
| Stocks | 30/36 | €12,248 | €10,073 | -€2,175 | -17.8% |
| Amounts receivable within one year | 40/41 | €4,466 | €22,763 | +€18,297 | +409.7% |
| Trade receivables | 40 | €2,758 | €5,307 | +€2,550 | +92.5% |
| Other amounts receivable | 41 | €1,708 | €17,455 | +€15,747 | +921.8% |
| Cash at bank and in hand | 54/58 | €6,858 | €12 | -€6,846 | -99.8% |
| Total equity and liabilities | 10/49 | €87,283 | €71,685 | -€15,597 | -17.9% |
| Equity | 10/15 | €25,034 | €25,562 | +€528 | +2.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €15,034 | €15,562 | +€528 | +3.5% |
| Distributable reserves | 133 | €15,034 | €15,562 | +€528 | +3.5% |
| Amounts payable | 17/49 | €62,249 | €46,124 | -€16,125 | -25.9% |
| Amounts payable after more than one year | 17 | €5,151 | €11,090 | +€5,939 | +115.3% |
| Financial debts | 170/4 | €5,151 | €11,090 | +€5,939 | +115.3% |
| Amounts payable within one year | 42/48 | €57,098 | €35,034 | -€22,064 | -38.6% |
| Current portion of amounts payable after more than one year | 42 | €30,979 | €15,006 | -€15,974 | -51.6% |
| Financial debts | 43 | - | €959 | +€959 | |
| Credit institutions | 430/8 | - | €959 | +€959 | |
| Trade debts | 44 | €22,361 | €15,288 | -€7,073 | -31.6% |
| Suppliers | 440/4 | €22,361 | €15,288 | -€7,073 | -31.6% |
| Taxes, remuneration and social security | 45 | €3,758 | €3,781 | +€23 | +0.6% |
| Taxes | 450/3 | €3,758 | €3,781 | +€23 | +0.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €115 | +€115 | |
| Remuneration, social security and pensions | 62 | €50,195 | -€2,207 | -€52,401 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,761 | €24,988 | +€2,227 | +9.8% |
| Other operating charges | 640/8 | €3,667 | €3,414 | -€253 | -6.9% |
| Non-recurring operating charges | 66A | €115 | €0 | -€115 | -100.0% |
| Gross operating margin | 9900 | €77,767 | €31,777 | -€45,989 | -59.1% |
| Operating profit (loss) | 9901 | €1,029 | €5,583 | +€4,553 | +442.4% |
| Financial income | 75/76B | €2,059 | €649 | -€1,410 | -68.5% |
| Recurring financial income | 75 | €1,068 | €649 | -€420 | -39.3% |
| Non-recurring financial income | 76B | €991 | €0 | -€991 | -100.0% |
| Financial charges | 65/66B | €1,960 | €5,851 | +€3,890 | +198.5% |
| Recurring financial charges | 65 | €1,960 | €5,851 | +€3,890 | +198.5% |
| Profit (loss) for the period before taxes | 9903 | €1,128 | €380 | -€747 | -66.3% |
| Income taxes | 67/77 | - | -€148 | -€148 | |
| Profit (loss) for the period | 9904 | €1,128 | €528 | -€600 | -53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,128 | €528 | -€600 | -53.2% |
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 10 October 2026 via checked.be.