DIESIS: 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.
DIESIS
Largest movements
- Cash +€101,812
up €101,812 (+35,911%), from €284 to €102,095
mainly Net result for the year (+€92,032) and Tax, wage and social debts (+€30,166)
- Stocks and contracts -€30,000
no longer reported in 2025 (was €30,000)
- Receivables within one year +€16,503
up €16,503 (+13.0%), from €127,012 to €143,515
of which Trade receivables: +€19,742
- Tangible fixed assets +€13,897
up €13,897 (+7.0%), from €197,611 to €211,509
of which Plant, machinery and equipment: +€20,636
- Reserves +€90,000
up €90,000 (+4,841%), from €1,859 to €91,859
of which Distributable reserves: +€90,000
- Tax, wage and social debts +€30,166
up €30,166 (+1,400%), from €2,154 to €32,320
of which Taxes: +€29,459
- Short-term financial debts -€17,109
down €17,109 (-85.0%), from €20,131 to €3,022
- Trade debts -€6,200
down €6,200 (-36.7%), from €16,886 to €10,686
- Current portion of long-term debt +€6,064
up €6,064 (+37.9%), from €16,008 to €22,072
- Gross operating margin +€109,168
up €109,168 (+279%), from €39,085 to €148,253
- Taxes +€32,843
up €32,843 (+550%), from €5,976 to €38,820
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 | €357,838 | €461,841 | +€104,003 | +29.1% |
| Fixed assets | 21/28 | €197,636 | €211,534 | +€13,897 | +7.0% |
| Tangible fixed assets | 22/27 | €197,611 | €211,509 | +€13,897 | +7.0% |
| Land and buildings | 22 | €160,041 | €154,268 | -€5,773 | -3.6% |
| Plant, machinery and equipment | 23 | €22,136 | €42,772 | +€20,636 | +93.2% |
| Furniture and vehicles | 24 | €15,435 | €14,468 | -€966 | -6.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €160,202 | €250,308 | +€90,106 | +56.2% |
| Stocks and contracts in progress | 3 | €30,000 | - | -€30,000 | |
| Contracts in progress | 37 | €30,000 | - | -€30,000 | |
| Amounts receivable within one year | 40/41 | €127,012 | €143,515 | +€16,503 | +13.0% |
| Trade receivables | 40 | €28,865 | €48,607 | +€19,742 | +68.4% |
| Other amounts receivable | 41 | €98,147 | €94,908 | -€3,239 | -3.3% |
| Cash at bank and in hand | 54/58 | €284 | €102,095 | +€101,812 | +35,911% |
| Deferred charges and accrued income | 490/1 | €2,906 | €4,697 | +€1,791 | +61.6% |
| Total equity and liabilities | 10/49 | €357,838 | €461,841 | +€104,003 | +29.1% |
| Equity | 10/15 | €276,703 | €368,735 | +€92,032 | +33.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €91,859 | +€90,000 | +4,841% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | - | €90,000 | +€90,000 | |
| Profit (loss) carried forward | 14 | €256,252 | €258,284 | +€2,032 | +0.8% |
| Amounts payable | 17/49 | €81,135 | €93,106 | +€11,971 | +14.8% |
| Amounts payable after more than one year | 17 | €25,956 | €25,005 | -€951 | -3.7% |
| Financial debts | 170/4 | €25,956 | €25,005 | -€951 | -3.7% |
| Amounts payable within one year | 42/48 | €55,179 | €68,101 | +€12,922 | +23.4% |
| Current portion of amounts payable after more than one year | 42 | €16,008 | €22,072 | +€6,064 | +37.9% |
| Financial debts | 43 | €20,131 | €3,022 | -€17,109 | -85.0% |
| Credit institutions | 430/8 | €20,131 | €3,022 | -€17,109 | -85.0% |
| Trade debts | 44 | €16,886 | €10,686 | -€6,200 | -36.7% |
| Suppliers | 440/4 | €16,886 | €10,686 | -€6,200 | -36.7% |
| Taxes, remuneration and social security | 45 | €2,154 | €32,320 | +€30,166 | +1,400% |
| Taxes | 450/3 | €2,154 | €31,613 | +€29,459 | +1,368% |
| Remuneration and social security | 454/9 | - | €707 | +€707 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,617 | €15,465 | +€847 | +5.8% |
| Other operating charges | 640/8 | €2,747 | €3,648 | +€902 | +32.8% |
| Gross operating margin | 9900 | €39,085 | €148,253 | +€109,168 | +279% |
| Operating profit (loss) | 9901 | €21,721 | €129,140 | +€107,418 | +495% |
| Financial income | 75/76B | €4,554 | €5,222 | +€668 | +14.7% |
| Recurring financial income | 75 | €4,554 | €5,222 | +€668 | +14.7% |
| Financial charges | 65/66B | €2,502 | €3,510 | +€1,008 | +40.3% |
| Recurring financial charges | 65 | €2,502 | €3,510 | +€1,008 | +40.3% |
| Profit (loss) for the period before taxes | 9903 | €23,773 | €130,852 | +€107,079 | +450% |
| Income taxes | 67/77 | €5,976 | €38,820 | +€32,843 | +550% |
| Profit (loss) for the period | 9904 | €17,796 | €92,032 | +€74,236 | +417% |
| Profit (loss) for the period to be appropriated | 9905 | €17,796 | €92,032 | +€74,236 | +417% |
Source: filed annual accounts (NBB), financial years ended 31 January 2024 and 31 January 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.