DIESARIMMO: 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.
DIESARIMMO
Largest movements
- Current investments +€1.2m
up €1.2m (+14.1%), from €8.3m to €9.4m
- Cash -€961,840
down €961,840 (-50.6%), from €1.9m to €937,979
mainly Current investments (-€1.2m) and Investment in fixed assets (net) (-€143,265)
- Accrued charges and deferred income +€243,021
up €243,021 (+251.4%), from €96,667 to €339,688
- Financial charges -€362,006
down €362,006 (-56.8%), from €637,597 to €275,591
- Financial income -€126,981
down €126,981 (-16.9%), from €749,438 to €622,457
- Gross operating margin -€5,600
down €5,600 (-13.8%), from -€40,682 to -€46,281
- Depreciation +€2,123
up €2,123 (+1.1%), from €189,000 to €191,123
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 | €21,190,116 | €21,489,131 | +€299,016 | +1.4% |
| Fixed assets | 21/28 | €10,047,792 | €9,999,934 | -€47,858 | -0.5% |
| Tangible fixed assets | 22/27 | €4,589,292 | €4,541,434 | -€47,858 | -1.0% |
| Land and buildings | 22 | €4,589,292 | €4,541,434 | -€47,858 | -1.0% |
| Financial fixed assets | 28 | €5,458,500 | €5,458,500 | = | 0.0% |
| Current assets | 29/58 | €11,142,324 | €11,489,197 | +€346,873 | +3.1% |
| Amounts receivable within one year | 40/41 | €960,350 | €1,102,482 | +€142,132 | +14.8% |
| Trade receivables | 40 | €7,540 | €7,540 | = | 0.0% |
| Other amounts receivable | 41 | €952,810 | €1,094,942 | +€142,132 | +14.9% |
| Current investments | 50/53 | €8,282,154 | €9,448,735 | +€1.2m | +14.1% |
| Cash at bank and in hand | 54/58 | €1,899,820 | €937,979 | -€961,840 | -50.6% |
| Total equity and liabilities | 10/49 | €21,190,116 | €21,489,131 | +€299,016 | +1.4% |
| Equity | 10/15 | €792,009 | €850,971 | +€58,962 | +7.4% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Capital | 10 | €247,894 | €247,894 | = | 0.0% |
| Issued capital | 100 | €247,894 | €247,894 | = | 0.0% |
| Reserves | 13 | €24,789 | €24,789 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,789 | €24,789 | = | 0.0% |
| Legal reserve | 130 | €24,789 | €24,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | €519,326 | €578,288 | +€58,962 | +11.4% |
| Amounts payable | 17/49 | €20,398,107 | €20,638,161 | +€240,053 | +1.2% |
| Amounts payable within one year | 42/48 | €20,301,441 | €20,298,473 | -€2,967 | 0.0% |
| Financial debts | 43 | €1 | €1 | = | 0.0% |
| Credit institutions | 430/8 | €1 | €1 | = | 0.0% |
| Trade debts | 44 | €3,526 | €2,755 | -€771 | -21.9% |
| Suppliers | 440/4 | €3,526 | €2,755 | -€771 | -21.9% |
| Other amounts payable | 47/48 | €20,297,913 | €20,295,718 | -€2,196 | 0.0% |
| Accrued charges and deferred income | 492/3 | €96,667 | €339,688 | +€243,021 | +251.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189,000 | €191,123 | +€2,123 | +1.1% |
| Other operating charges | 640/8 | €5,332 | €5,500 | +€168 | +3.2% |
| Gross operating margin | 9900 | -€40,682 | -€46,281 | -€5,600 | -13.8% |
| Operating profit (loss) | 9901 | -€235,013 | -€242,904 | -€7,890 | -3.4% |
| Financial income | 75/76B | €749,438 | €622,457 | -€126,981 | -16.9% |
| Recurring financial income | 75 | €749,438 | €622,457 | -€126,981 | -16.9% |
| Financial charges | 65/66B | €637,597 | €275,591 | -€362,006 | -56.8% |
| Recurring financial charges | 65 | €637,597 | €275,591 | -€362,006 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | -€123,173 | €103,962 | +€227,135 | |
| Profit (loss) for the period | 9904 | -€123,173 | €103,962 | +€227,135 | |
| Profit (loss) for the period to be appropriated | 9905 | -€123,173 | €103,962 | +€227,135 |
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 12 October 2026 via checked.be.