DIESENJO: 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.
DIESENJO
Largest movements
- Cash +€30,767
up €30,767 (+129.8%), from €23,708 to €54,475
mainly Depreciation (+€33,175) and Net result for the year (+€20,905)
- Tangible fixed assets -€22,516
down €22,516 (-4.9%), from €456,902 to €434,387
of which Land and buildings: -€18,105
- Receivables within one year -€18,847
down €18,847 (-59.3%), from €31,807 to €12,961
of which Trade receivables: -€12,547
- Debts after one year -€29,177
down €29,177 (-10.6%), from €274,343 to €245,166
- Reserves +€20,905
up €20,905 (+11.4%), from €183,526 to €204,431
- Gross operating margin +€12,251
up €12,251 (+21.9%), from €55,952 to €68,203
- Taxes +€5,116
up €5,116 (+188.4%), from €2,716 to €7,832
- Other operating charges +€1,465
up €1,465 (+111.3%), from €1,317 to €2,782
- Depreciation +€1,171
up €1,171 (+3.7%), from €32,004 to €33,175
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 | €512,418 | €501,822 | -€10,596 | -2.1% |
| Fixed assets | 21/28 | €456,902 | €434,387 | -€22,516 | -4.9% |
| Tangible fixed assets | 22/27 | €456,902 | €434,387 | -€22,516 | -4.9% |
| Land and buildings | 22 | €343,996 | €325,891 | -€18,105 | -5.3% |
| Plant, machinery and equipment | 23 | €112,906 | €108,496 | -€4,411 | -3.9% |
| Current assets | 29/58 | €55,516 | €67,435 | +€11,920 | +21.5% |
| Amounts receivable within one year | 40/41 | €31,807 | €12,961 | -€18,847 | -59.3% |
| Trade receivables | 40 | €24,507 | €11,961 | -€12,547 | -51.2% |
| Other amounts receivable | 41 | €7,300 | €1,000 | -€6,300 | -86.3% |
| Cash at bank and in hand | 54/58 | €23,708 | €54,475 | +€30,767 | +129.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €512,418 | €501,822 | -€10,596 | -2.1% |
| Equity | 10/15 | €202,126 | €223,031 | +€20,905 | +10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €183,526 | €204,431 | +€20,905 | +11.4% |
| Distributable reserves | 133 | €183,526 | €204,431 | +€20,905 | +11.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €310,292 | €278,791 | -€31,501 | -10.2% |
| Amounts payable after more than one year | 17 | €274,343 | €245,166 | -€29,177 | -10.6% |
| Financial debts | 170/4 | €274,343 | €245,166 | -€29,177 | -10.6% |
| Amounts payable within one year | 42/48 | €35,599 | €33,626 | -€1,973 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €28,863 | €29,177 | +€315 | +1.1% |
| Trade debts | 44 | €1,537 | €187 | -€1,349 | -87.8% |
| Suppliers | 440/4 | €1,537 | €187 | -€1,349 | -87.8% |
| Taxes, remuneration and social security | 45 | €5,200 | €4,261 | -€939 | -18.1% |
| Taxes | 450/3 | €5,200 | €4,261 | -€939 | -18.1% |
| Accrued charges and deferred income | 492/3 | €350 | €0 | -€350 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,004 | €33,175 | +€1,171 | +3.7% |
| Other operating charges | 640/8 | €1,317 | €2,782 | +€1,465 | +111.3% |
| Gross operating margin | 9900 | €55,952 | €68,203 | +€12,251 | +21.9% |
| Operating profit (loss) | 9901 | €22,631 | €32,246 | +€9,615 | +42.5% |
| Financial charges | 65/66B | €3,810 | €3,509 | -€301 | -7.9% |
| Recurring financial charges | 65 | €3,810 | €3,509 | -€301 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €18,822 | €28,737 | +€9,916 | +52.7% |
| Income taxes | 67/77 | €2,716 | €7,832 | +€5,116 | +188.4% |
| Profit (loss) for the period | 9904 | €16,105 | €20,905 | +€4,799 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,105 | €20,905 | +€4,799 | +29.8% |
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 6 October 2026 via checked.be.