DIESTELL: 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.
DIESTELL
Largest movements
- Stocks and contracts +€153,795
new in 2025: €153,795
- Cash -€68,438
down €68,438 (-75.7%), from €90,450 to €22,012
mainly Stocks and contracts (-€153,795) and Current investments (-€45,258)
- Current investments +€45,258
new in 2025: €45,258
- Receivables within one year -€18,449
down €18,449 (-79.6%), from €23,175 to €4,726
of which Trade receivables: -€19,221
- Tangible fixed assets +€12,083
up €12,083 (+54.3%), from €22,254 to €34,337
of which Furniture and vehicles: +€9,131
- Debts after one year +€174,080
new in 2025: €174,080
- Profit (loss) carried forward -€33,359
new in 2025: -€33,359
- Advances received -€10,890
down €10,890 (-100.0%), from €10,890 to €0
- Tax, wage and social debts -€7,721
down €7,721 (-89.3%), from €8,648 to €927
- Gross operating margin -€49,762
down €49,762, from €28,493 to -€21,269
- Taxes -€6,651
down €6,651 (-97.3%), from €6,837 to €186
- Depreciation +€2,979
up €2,979 (+79.6%), from €3,741 to €6,720
- Financial charges +€2,647
up €2,647 (+137.0%), from €1,933 to €4,580
- Financial income -€1,110
down €1,110 (-47.0%), from €2,364 to €1,254
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 | €139,105 | €263,813 | +€124,708 | +89.6% |
| Fixed assets | 21/28 | €22,254 | €34,337 | +€12,083 | +54.3% |
| Tangible fixed assets | 22/27 | €22,254 | €34,337 | +€12,083 | +54.3% |
| Plant, machinery and equipment | 23 | €3,478 | €8,358 | +€4,880 | +140.3% |
| Furniture and vehicles | 24 | €6,292 | €15,423 | +€9,131 | +145.1% |
| Other tangible fixed assets | 26 | €12,484 | €10,556 | -€1,928 | -15.4% |
| Current assets | 29/58 | €116,851 | €229,476 | +€112,625 | +96.4% |
| Stocks and contracts in progress | 3 | - | €153,795 | +€153,795 | |
| Stocks | 30/36 | - | €153,795 | +€153,795 | |
| Amounts receivable within one year | 40/41 | €23,175 | €4,726 | -€18,449 | -79.6% |
| Trade receivables | 40 | €22,741 | €3,520 | -€19,221 | -84.5% |
| Other amounts receivable | 41 | €434 | €1,206 | +€773 | +178.0% |
| Current investments | 50/53 | - | €45,258 | +€45,258 | |
| Cash at bank and in hand | 54/58 | €90,450 | €22,012 | -€68,438 | -75.7% |
| Deferred charges and accrued income | 490/1 | €3,226 | €3,685 | +€458 | +14.2% |
| Total equity and liabilities | 10/49 | €139,105 | €263,813 | +€124,708 | +89.6% |
| Equity | 10/15 | €111,270 | €77,911 | -€33,359 | -30.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €92,670 | €92,670 | = | 0.0% |
| Distributable reserves | 133 | €92,670 | €92,670 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€33,359 | -€33,359 | |
| Amounts payable | 17/49 | €27,836 | €185,902 | +€158,067 | +567.9% |
| Amounts payable after more than one year | 17 | - | €174,080 | +€174,080 | |
| Financial debts | 170/4 | - | €174,080 | +€174,080 | |
| Amounts payable within one year | 42/48 | €27,836 | €11,822 | -€16,013 | -57.5% |
| Trade debts | 44 | €4,132 | €4,390 | +€258 | +6.2% |
| Suppliers | 440/4 | €4,132 | €4,390 | +€258 | +6.2% |
| Advances received on contracts in progress | 46 | €10,890 | €0 | -€10,890 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,648 | €927 | -€7,721 | -89.3% |
| Taxes | 450/3 | €8,648 | €927 | -€7,721 | -89.3% |
| Other amounts payable | 47/48 | €4,165 | €6,506 | +€2,340 | +56.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,741 | €6,720 | +€2,979 | +79.6% |
| Other operating charges | 640/8 | €2,314 | €1,858 | -€455 | -19.7% |
| Gross operating margin | 9900 | €28,493 | -€21,269 | -€49,762 | |
| Operating profit (loss) | 9901 | €22,438 | -€29,847 | -€52,285 | |
| Financial income | 75/76B | €2,364 | €1,254 | -€1,110 | -47.0% |
| Recurring financial income | 75 | €2,364 | €1,254 | -€1,110 | -47.0% |
| Financial charges | 65/66B | €1,933 | €4,580 | +€2,647 | +137.0% |
| Recurring financial charges | 65 | €1,933 | €4,580 | +€2,647 | +137.0% |
| Profit (loss) for the period before taxes | 9903 | €22,870 | -€33,173 | -€56,043 | |
| Income taxes | 67/77 | €6,837 | €186 | -€6,651 | -97.3% |
| Profit (loss) for the period | 9904 | €16,032 | -€33,359 | -€49,391 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,032 | -€33,359 | -€49,391 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.