DieSer: 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.
DieSer
Largest movements
- Cash -€23,490
down €23,490 (-64.7%), from €36,310 to €12,820
mainly Net result for the year (-€32,864) and Receivables within one year (-€4,557)
- Tangible fixed assets -€17,220
down €17,220 (-34.1%), from €50,464 to €33,244
of which Furniture and vehicles: -€16,752
- Receivables within one year +€4,557
up €4,557 (+32.4%), from €14,071 to €18,628
of which Trade receivables: +€11,660
- Profit (loss) carried forward -€32,864
down €32,864 (-34.1%), from -€96,431 to -€129,295
- Other debts -€3,019
down €3,019 (-6.5%), from €46,362 to €43,343
- Tax, wage and social debts -€2,500
down €2,500 (-70.3%), from €3,554 to €1,054
- Trade debts +€1,865
up €1,865 (+251%), from €742 to €2,607
- Financial charges -€129,760
down €129,760 (-99.9%), from €129,845 to €85
of which Non-recurring financial charges: -€111,000
- Gross operating margin -€100,574
down €100,574, from €86,790 to -€13,785
- Write-downs -€30,036
down €30,036 (-100%), from €30,036 to €0
- Taxes -€6,897
down €6,897 (-95.3%), from €7,236 to €339
- Depreciation +€1,741
up €1,741 (+11.2%), from €15,480 to €17,220
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 | €102,911 | €66,506 | -€36,405 | -35.4% |
| Fixed assets | 21/28 | €50,464 | €33,244 | -€17,220 | -34.1% |
| Tangible fixed assets | 22/27 | €50,464 | €33,244 | -€17,220 | -34.1% |
| Plant, machinery and equipment | 23 | €653 | €185 | -€468 | -71.7% |
| Furniture and vehicles | 24 | €49,811 | €33,059 | -€16,752 | -33.6% |
| Current assets | 29/58 | €52,447 | €33,262 | -€19,185 | -36.6% |
| Amounts receivable within one year | 40/41 | €14,071 | €18,628 | +€4,557 | +32.4% |
| Trade receivables | 40 | €6,308 | €17,968 | +€11,660 | +185% |
| Other amounts receivable | 41 | €7,764 | €661 | -€7,103 | -91.5% |
| Cash at bank and in hand | 54/58 | €36,310 | €12,820 | -€23,490 | -64.7% |
| Deferred charges and accrued income | 490/1 | €2,066 | €1,814 | -€252 | -12.2% |
| Total equity and liabilities | 10/49 | €102,911 | €66,506 | -€36,405 | -35.4% |
| Equity | 10/15 | €52,253 | €19,390 | -€32,864 | -62.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €143,684 | €143,684 | = | 0.0% |
| Distributable reserves | 133 | €143,684 | €143,684 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,431 | -€129,295 | -€32,864 | -34.1% |
| Amounts payable | 17/49 | €50,658 | €47,116 | -€3,541 | -7.0% |
| Amounts payable within one year | 42/48 | €50,658 | €47,003 | -€3,655 | -7.2% |
| Trade debts | 44 | €742 | €2,607 | +€1,865 | +251% |
| Suppliers | 440/4 | €742 | €2,607 | +€1,865 | +251% |
| Taxes, remuneration and social security | 45 | €3,554 | €1,054 | -€2,500 | -70.3% |
| Taxes | 450/3 | €3,554 | €1,054 | -€2,500 | -70.3% |
| Other amounts payable | 47/48 | €46,362 | €43,343 | -€3,019 | -6.5% |
| Accrued charges and deferred income | 492/3 | - | €113 | +€113 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,480 | €17,220 | +€1,741 | +11.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €30,036 | €0 | -€30,036 | -100% |
| Other operating charges | 640/8 | €623 | €1,436 | +€812 | +130% |
| Gross operating margin | 9900 | €86,790 | -€13,785 | -€100,574 | |
| Operating profit (loss) | 9901 | €40,650 | -€32,441 | -€73,091 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +7,400% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +7,400% |
| Financial charges | 65/66B | €129,845 | €85 | -€129,760 | -99.9% |
| Recurring financial charges | 65 | €18,845 | €85 | -€18,760 | -99.6% |
| Non-recurring financial charges | 66B | €111,000 | €0 | -€111,000 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€89,195 | -€32,525 | +€56,670 | +63.5% |
| Income taxes | 67/77 | €7,236 | €339 | -€6,897 | -95.3% |
| Profit (loss) for the period | 9904 | -€96,431 | -€32,864 | +€63,567 | +65.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€96,431 | -€32,864 | +€63,567 | +65.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.