DIESTIMO: 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.
DIESTIMO
Largest movements
- Tangible fixed assets -€59,402
down €59,402 (-1.4%), from €4.2m to €4.1m
of which Land and buildings: -€90,582
- Debts after one year -€635,000
down €635,000 (-80.4%), from €790,000 to €155,000
- Current portion of long-term debt +€480,000
up €480,000 (+152.4%), from €315,000 to €795,000
- Reserves +€100,554
up €100,554 (+12.9%), from €782,355 to €882,909
of which Distributable reserves: +€95,054
- Accrued charges and deferred income -€60,591
down €60,591 (-59.2%), from €102,416 to €41,825
- Financial charges -€22,693
down €22,693 (-28.7%), from €79,072 to €56,379
- Gross operating margin +€15,873
up €15,873 (+5.1%), from €308,879 to €324,752
- Taxes +€10,969
up €10,969 (+41.1%), from €26,696 to €37,664
- Depreciation +€3,342
up €3,342 (+3.3%), from €101,869 to €105,211
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 | €4,202,987 | €4,140,013 | -€62,974 | -1.5% |
| Fixed assets | 21/28 | €4,168,219 | €4,108,818 | -€59,402 | -1.4% |
| Tangible fixed assets | 22/27 | €4,168,219 | €4,108,818 | -€59,402 | -1.4% |
| Land and buildings | 22 | €4,165,743 | €4,075,161 | -€90,582 | -2.2% |
| Furniture and vehicles | 24 | €2,476 | €33,656 | +€31,180 | +1259.3% |
| Current assets | 29/58 | €34,768 | €31,196 | -€3,572 | -10.3% |
| Amounts receivable within one year | 40/41 | €21,903 | €24,307 | +€2,404 | +11.0% |
| Trade receivables | 40 | €21,903 | €24,307 | +€2,404 | +11.0% |
| Cash at bank and in hand | 54/58 | €6,450 | €216 | -€6,234 | -96.7% |
| Deferred charges and accrued income | 490/1 | €6,415 | €6,672 | +€258 | +4.0% |
| Total equity and liabilities | 10/49 | €4,202,987 | €4,140,013 | -€62,974 | -1.5% |
| Equity | 10/15 | €1,782,355 | €1,882,909 | +€100,554 | +5.6% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Capital | 10 | €1,000,000 | €1,000,000 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €782,355 | €882,909 | +€100,554 | +12.9% |
| Non-distributable reserves | 130/1 | €65,000 | €70,500 | +€5,500 | +8.5% |
| Legal reserve | 130 | €65,000 | €70,500 | +€5,500 | +8.5% |
| Distributable reserves | 133 | €717,355 | €812,409 | +€95,054 | +13.3% |
| Amounts payable | 17/49 | €2,420,632 | €2,257,105 | -€163,528 | -6.8% |
| Amounts payable after more than one year | 17 | €790,000 | €155,000 | -€635,000 | -80.4% |
| Financial debts | 170/4 | €790,000 | €155,000 | -€635,000 | -80.4% |
| Amounts payable within one year | 42/48 | €1,528,216 | €2,060,279 | +€532,063 | +34.8% |
| Current portion of amounts payable after more than one year | 42 | €315,000 | €795,000 | +€480,000 | +152.4% |
| Trade debts | 44 | €13,981 | €21,658 | +€7,676 | +54.9% |
| Suppliers | 440/4 | €13,981 | €21,658 | +€7,676 | +54.9% |
| Taxes, remuneration and social security | 45 | €26,696 | €37,664 | +€10,969 | +41.1% |
| Taxes | 450/3 | €26,696 | €37,664 | +€10,969 | +41.1% |
| Other amounts payable | 47/48 | €1,172,539 | €1,205,957 | +€33,418 | +2.9% |
| Accrued charges and deferred income | 492/3 | €102,416 | €41,825 | -€60,591 | -59.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,869 | €105,211 | +€3,342 | +3.3% |
| Other operating charges | 640/8 | €25,281 | €24,944 | -€337 | -1.3% |
| Gross operating margin | 9900 | €308,879 | €324,752 | +€15,873 | +5.1% |
| Operating profit (loss) | 9901 | €181,729 | €194,597 | +€12,869 | +7.1% |
| Financial income | 75/76B | €1,428 | - | -€1,428 | |
| Recurring financial income | 75 | €1,428 | - | -€1,428 | |
| Financial charges | 65/66B | €79,072 | €56,379 | -€22,693 | -28.7% |
| Recurring financial charges | 65 | €79,072 | €56,379 | -€22,693 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €104,084 | €138,218 | +€34,134 | +32.8% |
| Income taxes | 67/77 | €26,696 | €37,664 | +€10,969 | +41.1% |
| Profit (loss) for the period | 9904 | €77,389 | €100,554 | +€23,165 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €77,389 | €100,554 | +€23,165 | +29.9% |
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 28 September 2026 via checked.be.