DIEST INVESTMENT: 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.
DIEST INVESTMENT
Largest movements
- Stocks and contracts +€38,908
up €38,908 (+53.2%), from €73,121 to €112,029
- Receivables within one year +€11,130
up €11,130 (+522%), from €2,131 to €13,261
of which Other amounts receivable: +€8,235
- Tangible fixed assets -€2,398
down €2,398 (-63.6%), from €3,770 to €1,373
of which Furniture and vehicles: -€1,828
- Tax, wage and social debts +€18,075
up €18,075 (+61.7%), from €29,302 to €47,377
of which Remuneration and social security: +€19,992
- Profit (loss) carried forward +€17,025
up €17,025 (+26.0%), from €65,509 to €82,534
- Trade debts +€13,863
up €13,863 (+72.3%), from €19,180 to €33,043
- Turnover +€153,638
up €153,638 (+16.1%), from €952,286 to €1.1m
- Purchases and services +€145,982
up €145,982 (+16.9%), from €865,189 to €1.0m
- Staff costs +€35,875
up €35,875 (+120%), from €29,808 to €65,682
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 | €114,915 | €163,954 | +€49,040 | +42.7% |
| Fixed assets | 21/28 | €3,770 | €1,373 | -€2,398 | -63.6% |
| Tangible fixed assets | 22/27 | €3,770 | €1,373 | -€2,398 | -63.6% |
| Furniture and vehicles | 24 | €1,828 | - | -€1,828 | |
| Other tangible fixed assets | 26 | €1,943 | €1,373 | -€570 | -29.3% |
| Current assets | 29/58 | €111,145 | €162,582 | +€51,437 | +46.3% |
| Stocks and contracts in progress | 3 | €73,121 | €112,029 | +€38,908 | +53.2% |
| Stocks | 30/36 | €73,121 | €112,029 | +€38,908 | +53.2% |
| Amounts receivable within one year | 40/41 | €2,131 | €13,261 | +€11,130 | +522% |
| Trade receivables | 40 | €631 | €3,525 | +€2,894 | +459% |
| Other amounts receivable | 41 | €1,500 | €9,735 | +€8,235 | +549% |
| Cash at bank and in hand | 54/58 | €35,317 | €36,717 | +€1,400 | +4.0% |
| Deferred charges and accrued income | 490/1 | €575 | €575 | = | 0.0% |
| Total equity and liabilities | 10/49 | €114,915 | €163,954 | +€49,040 | +42.7% |
| Equity | 10/15 | €66,432 | €83,534 | +€17,102 | +25.7% |
| Contributions | 10/11 | €923 | €1,000 | +€77 | +8.3% |
| Profit (loss) carried forward | 14 | €65,509 | €82,534 | +€17,025 | +26.0% |
| Amounts payable | 17/49 | €48,483 | €80,421 | +€31,938 | +65.9% |
| Amounts payable within one year | 42/48 | €48,483 | €80,421 | +€31,938 | +65.9% |
| Trade debts | 44 | €19,180 | €33,043 | +€13,863 | +72.3% |
| Suppliers | 440/4 | €19,180 | €33,043 | +€13,863 | +72.3% |
| Taxes, remuneration and social security | 45 | €29,302 | €47,377 | +€18,075 | +61.7% |
| Taxes | 450/3 | €26,125 | €24,208 | -€1,917 | -7.3% |
| Remuneration and social security | 454/9 | €3,178 | €23,169 | +€19,992 | +629% |
| Turnover | 70 | €952,286 | €1,105,924 | +€153,638 | +16.1% |
| Non-recurring operating income | 76A | €413 | - | -€413 | |
| Goods, raw materials, services and sundry goods | 60/61 | €865,189 | €1,011,171 | +€145,982 | +16.9% |
| Remuneration, social security and pensions | 62 | €29,808 | €65,682 | +€35,875 | +120% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,203 | €570 | -€633 | -52.6% |
| Other operating charges | 640/8 | €3,418 | €4,200 | +€782 | +22.9% |
| Gross operating margin | 9900 | €89,785 | €95,630 | +€5,845 | +6.5% |
| Operating profit (loss) | 9901 | €55,356 | €25,178 | -€30,178 | -54.5% |
| Financial charges | 65/66B | €176 | €1,080 | +€904 | +514% |
| Recurring financial charges | 65 | €176 | €1,080 | +€904 | +514% |
| Profit (loss) for the period before taxes | 9903 | €55,180 | €24,098 | -€31,082 | -56.3% |
| Income taxes | 67/77 | €15,271 | €7,073 | -€8,198 | -53.7% |
| Profit (loss) for the period | 9904 | €39,909 | €17,025 | -€22,884 | -57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,909 | €17,025 | -€22,884 | -57.3% |
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 31 October 2026 via checked.be.