DIESELS MANAGEMENT: 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.
DIESELS MANAGEMENT
Largest movements
- Tangible fixed assets -€25,206
no longer reported in 2025 (was €25,206)
- Cash +€1,510
up €1,510 (+5,153%), from €29 to €1,540
mainly Investment in fixed assets (net) (+€25,206) and Tax, wage and social debts (+€3,212)
- Deferred charges and accrued income +€986
up €986 (+355%), from €278 to €1,263
- Debts after one year -€19,834
no longer reported in 2025 (was €19,834)
- Current portion of long-term debt -€5,878
no longer reported in 2025 (was €5,878)
- Tax, wage and social debts +€3,212
up €3,212 (+217%), from €1,477 to €4,688
- Trade debts -€2,011
down €2,011 (-65.9%), from €3,050 to €1,039
- Reserves +€1,779
up €1,779 (+9.3%), from €19,076 to €20,855
- Other operating charges +€9,004
up €9,004 (+7,134%), from €126 to €9,130
- Depreciation -€8,007
no longer reported in 2025 (was €8,007)
- Gross operating margin +€3,888
up €3,888 (+33.6%), from €11,558 to €15,446
- Taxes +€2,375
up €2,375 (+265%), from €895 to €3,270
- Financial charges -€617
down €617 (-32.8%), from €1,885 to €1,267
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 | €52,314 | €29,582 | -€22,733 | -43.5% |
| Fixed assets | 21/28 | €25,206 | - | -€25,206 | |
| Tangible fixed assets | 22/27 | €25,206 | - | -€25,206 | |
| Leasing and similar rights | 25 | €25,206 | - | -€25,206 | |
| Current assets | 29/58 | €27,108 | €29,582 | +€2,474 | +9.1% |
| Amounts receivable within one year | 40/41 | €26,801 | €26,779 | -€23 | -0.1% |
| Trade receivables | 40 | - | €1,672 | +€1,672 | |
| Other amounts receivable | 41 | €26,801 | €25,107 | -€1,695 | -6.3% |
| Cash at bank and in hand | 54/58 | €29 | €1,540 | +€1,510 | +5,153% |
| Deferred charges and accrued income | 490/1 | €278 | €1,263 | +€986 | +355% |
| Total equity and liabilities | 10/49 | €52,314 | €29,582 | -€22,733 | -43.5% |
| Equity | 10/15 | €22,076 | €23,855 | +€1,779 | +8.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €19,076 | €20,855 | +€1,779 | +9.3% |
| Distributable reserves | 133 | €19,076 | €20,855 | +€1,779 | +9.3% |
| Amounts payable | 17/49 | €30,239 | €5,727 | -€24,512 | -81.1% |
| Amounts payable after more than one year | 17 | €19,834 | - | -€19,834 | |
| Financial debts | 170/4 | €19,834 | - | -€19,834 | |
| Amounts payable within one year | 42/48 | €10,405 | €5,727 | -€4,678 | -45.0% |
| Current portion of amounts payable after more than one year | 42 | €5,878 | - | -€5,878 | |
| Trade debts | 44 | €3,050 | €1,039 | -€2,011 | -65.9% |
| Suppliers | 440/4 | €3,050 | €1,039 | -€2,011 | -65.9% |
| Taxes, remuneration and social security | 45 | €1,477 | €4,688 | +€3,212 | +217% |
| Taxes | 450/3 | €1,477 | €4,688 | +€3,212 | +217% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,007 | - | -€8,007 | |
| Other operating charges | 640/8 | €126 | €9,130 | +€9,004 | +7,134% |
| Gross operating margin | 9900 | €11,558 | €15,446 | +€3,888 | +33.6% |
| Operating profit (loss) | 9901 | €3,425 | €6,317 | +€2,892 | +84.4% |
| Financial charges | 65/66B | €1,885 | €1,267 | -€617 | -32.8% |
| Recurring financial charges | 65 | €1,885 | €1,267 | -€617 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €1,540 | €5,049 | +€3,509 | +228% |
| Income taxes | 67/77 | €895 | €3,270 | +€2,375 | +265% |
| Profit (loss) for the period | 9904 | €646 | €1,779 | +€1,134 | +176% |
| Profit (loss) for the period to be appropriated | 9905 | €646 | €1,779 | +€1,134 | +176% |
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 26 October 2026 via checked.be.