DIEU CONSULT: 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 CONSULT
Largest movements
- Tangible fixed assets -€23,939
down €23,939 (-12.7%), from €188,734 to €164,795
of which Furniture and vehicles: -€19,306
- Cash -€14,387
down €14,387 (-37.2%), from €38,661 to €24,275
mainly Other debts (-€103,600) and Contributions, distributions and other (-€21,000)
- Receivables within one year -€12,984
down €12,984 (-85.3%), from €15,222 to €2,238
of which Trade receivables: -€13,105
- Other debts -€103,600
down €103,600 (-83.1%), from €124,663 to €21,063
- Reserves +€59,177
up €59,177 (+66.7%), from €88,727 to €147,903
of which Distributable reserves: +€59,177
- Current portion of long-term debt -€3,685
down €3,685 (-62.1%), from €5,931 to €2,246
- Tax, wage and social debts -€2,993
down €2,993 (-43.3%), from €6,912 to €3,918
- Gross operating margin -€4,085
down €4,085 (-2.8%), from €146,657 to €142,572
- Taxes +€1,724
up €1,724 (+5.7%), from €30,098 to €31,822
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 | €245,120 | €193,947 | -€51,173 | -20.9% |
| Fixed assets | 21/28 | €188,734 | €164,795 | -€23,939 | -12.7% |
| Tangible fixed assets | 22/27 | €188,734 | €164,795 | -€23,939 | -12.7% |
| Land and buildings | 22 | €101,898 | €98,191 | -€3,708 | -3.6% |
| Plant, machinery and equipment | 23 | €925 | - | -€925 | |
| Furniture and vehicles | 24 | €85,910 | €66,604 | -€19,306 | -22.5% |
| Current assets | 29/58 | €56,386 | €29,152 | -€27,234 | -48.3% |
| Amounts receivable within one year | 40/41 | €15,222 | €2,238 | -€12,984 | -85.3% |
| Trade receivables | 40 | €15,222 | €2,118 | -€13,105 | -86.1% |
| Other amounts receivable | 41 | - | €120 | +€120 | |
| Cash at bank and in hand | 54/58 | €38,661 | €24,275 | -€14,387 | -37.2% |
| Deferred charges and accrued income | 490/1 | €2,503 | €2,640 | +€137 | +5.5% |
| Total equity and liabilities | 10/49 | €245,120 | €193,947 | -€51,173 | -20.9% |
| Equity | 10/15 | €107,327 | €166,503 | +€59,177 | +55.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €88,727 | €147,903 | +€59,177 | +66.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €86,867 | €146,043 | +€59,177 | +68.1% |
| Amounts payable | 17/49 | €137,793 | €27,443 | -€110,350 | -80.1% |
| Amounts payable within one year | 42/48 | €137,793 | €27,443 | -€110,350 | -80.1% |
| Current portion of amounts payable after more than one year | 42 | €5,931 | €2,246 | -€3,685 | -62.1% |
| Trade debts | 44 | €288 | €216 | -€72 | -24.9% |
| Suppliers | 440/4 | €288 | €216 | -€72 | -24.9% |
| Taxes, remuneration and social security | 45 | €6,912 | €3,918 | -€2,993 | -43.3% |
| Taxes | 450/3 | €6,912 | €3,918 | -€2,993 | -43.3% |
| Other amounts payable | 47/48 | €124,663 | €21,063 | -€103,600 | -83.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,176 | €27,713 | -€463 | -1.6% |
| Other operating charges | 640/8 | €1,819 | €2,421 | +€603 | +33.1% |
| Gross operating margin | 9900 | €146,657 | €142,572 | -€4,085 | -2.8% |
| Operating profit (loss) | 9901 | €116,662 | €112,437 | -€4,225 | -3.6% |
| Financial charges | 65/66B | €391 | €439 | +€48 | +12.2% |
| Recurring financial charges | 65 | €391 | €439 | +€48 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €116,271 | €111,998 | -€4,273 | -3.7% |
| Income taxes | 67/77 | €30,098 | €31,822 | +€1,724 | +5.7% |
| Profit (loss) for the period | 9904 | €86,174 | €80,177 | -€5,997 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €86,174 | €80,177 | -€5,997 | -7.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.