DIEU: 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.
DIEU
Largest movements
- Tangible fixed assets +€6,911
up €6,911 (+95.8%), from €7,211 to €14,122
- Cash -€6,115
down €6,115 (-2.4%), from €254,960 to €248,846
mainly Investment in fixed assets (net) (-€13,209) and Receivables within one year (-€5,408)
- Receivables within one year +€5,408
up €5,408 (+161.0%), from €3,358 to €8,767
of which Other amounts receivable: +€4,432
- Trade debts +€5,001
up €5,001 (+246.8%), from €2,026 to €7,027
- Profit (loss) carried forward +€3,772
up €3,772 (+2.1%), from €176,950 to €180,722
- Debts after one year -€3,461
no longer reported in 2025 (was €3,461)
- Gross operating margin -€16,836
down €16,836 (-16.0%), from €105,437 to €88,601
- Taxes -€9,731
down €9,731 (-70.7%), from €13,773 to €4,042
- Write-downs +€5,000
new in 2025: €5,000
- Depreciation +€2,027
up €2,027 (+47.5%), from €4,271 to €6,298
- Staff costs -€1,364
down €1,364 (-2.1%), from €66,032 to €64,668
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 | €266,155 | €272,359 | +€6,204 | +2.3% |
| Fixed assets | 21/28 | €7,836 | €14,747 | +€6,911 | +88.2% |
| Tangible fixed assets | 22/27 | €7,211 | €14,122 | +€6,911 | +95.8% |
| Plant, machinery and equipment | 23 | €7,211 | €14,122 | +€6,911 | +95.8% |
| Financial fixed assets | 28 | €625 | €625 | = | 0.0% |
| Current assets | 29/58 | €258,319 | €257,612 | -€706 | -0.3% |
| Amounts receivable within one year | 40/41 | €3,358 | €8,767 | +€5,408 | +161.0% |
| Trade receivables | 40 | €3,347 | €4,323 | +€976 | +29.2% |
| Other amounts receivable | 41 | €11 | €4,444 | +€4,432 | +39504.5% |
| Cash at bank and in hand | 54/58 | €254,960 | €248,846 | -€6,115 | -2.4% |
| Total equity and liabilities | 10/49 | €266,155 | €272,359 | +€6,204 | +2.3% |
| Equity | 10/15 | €255,431 | €259,203 | +€3,772 | +1.5% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €53,681 | €53,681 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,480 | €2,480 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,480 | €2,480 | = | 0.0% |
| Distributable reserves | 133 | €51,201 | €51,201 | = | 0.0% |
| Profit (loss) carried forward | 14 | €176,950 | €180,722 | +€3,772 | +2.1% |
| Amounts payable | 17/49 | €10,724 | €13,156 | +€2,432 | +22.7% |
| Amounts payable after more than one year | 17 | €3,461 | - | -€3,461 | |
| Financial debts | 170/4 | €3,461 | - | -€3,461 | |
| Amounts payable within one year | 42/48 | €7,263 | €13,156 | +€5,893 | +81.1% |
| Trade debts | 44 | €2,026 | €7,027 | +€5,001 | +246.8% |
| Suppliers | 440/4 | €2,026 | €7,027 | +€5,001 | +246.8% |
| Taxes, remuneration and social security | 45 | €5,237 | €6,129 | +€892 | +17.0% |
| Taxes | 450/3 | €5,237 | €6,129 | +€892 | +17.0% |
| Remuneration, social security and pensions | 62 | €66,032 | €64,668 | -€1,364 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,271 | €6,298 | +€2,027 | +47.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,000 | +€5,000 | |
| Other operating charges | 640/8 | €1,624 | €1,601 | -€22 | -1.4% |
| Gross operating margin | 9900 | €105,437 | €88,601 | -€16,836 | -16.0% |
| Operating profit (loss) | 9901 | €33,510 | €11,034 | -€22,477 | -67.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +266.7% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +266.7% |
| Financial charges | 65/66B | €1,987 | €3,220 | +€1,233 | +62.0% |
| Recurring financial charges | 65 | €1,987 | €3,220 | +€1,233 | +62.0% |
| Profit (loss) for the period before taxes | 9903 | €31,523 | €7,814 | -€23,709 | -75.2% |
| Income taxes | 67/77 | €13,773 | €4,042 | -€9,731 | -70.7% |
| Profit (loss) for the period | 9904 | €17,750 | €3,772 | -€13,978 | -78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,750 | €3,772 | -€13,978 | -78.7% |
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 11 October 2026 via checked.be.