DIEU MEDIA: 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.
DIEU MEDIA
Largest movements
- Receivables within one year +€11,288
up €11,288 (+49.1%), from €22,973 to €34,261
of which Trade receivables: +€14,538
- Tangible fixed assets -€8,670
down €8,670 (-25.4%), from €34,078 to €25,408
of which Plant, machinery and equipment: -€6,342
- Cash +€7,500
up €7,500 (+36.0%), from €20,806 to €28,306
mainly Depreciation (+€16,362) and Other debts (+€11,357)
- Deferred charges and accrued income -€2,000
down €2,000 (-94.7%), from €2,112 to €112
- Intangible fixed assets -€1,952
down €1,952 (-42.4%), from €4,599 to €2,647
- Other debts +€11,357
up €11,357 (+28.2%), from €40,253 to €51,611
- Tax, wage and social debts -€9,952
down €9,952 (-55.0%), from €18,107 to €8,155
of which Remuneration and social security: -€8,107
- Profit (loss) carried forward +€5,050
up €5,050 (+16.0%), from €31,477 to €36,527
- Gross operating margin -€22,631
down €22,631 (-46.7%), from €48,454 to €25,824
- Staff costs -€21,747
down €21,747 (-99.3%), from €21,894 to €147
- Depreciation +€9,368
up €9,368 (+133.9%), from €6,994 to €16,362
- Taxes -€1,993
down €1,993 (-50.2%), from €3,969 to €1,976
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 | €93,266 | €99,094 | +€5,828 | +6.2% |
| Formation expenses | 20 | €1,015 | €677 | -€338 | -33.3% |
| Fixed assets | 21/28 | €46,360 | €35,739 | -€10,621 | -22.9% |
| Intangible fixed assets | 21 | €4,599 | €2,647 | -€1,952 | -42.4% |
| Tangible fixed assets | 22/27 | €34,078 | €25,408 | -€8,670 | -25.4% |
| Plant, machinery and equipment | 23 | €27,235 | €20,893 | -€6,342 | -23.3% |
| Furniture and vehicles | 24 | €6,843 | €4,515 | -€2,328 | -34.0% |
| Financial fixed assets | 28 | €7,683 | €7,683 | = | 0.0% |
| Current assets | 29/58 | €45,890 | €62,678 | +€16,788 | +36.6% |
| Amounts receivable within one year | 40/41 | €22,973 | €34,261 | +€11,288 | +49.1% |
| Trade receivables | 40 | €19,723 | €34,261 | +€14,538 | +73.7% |
| Other amounts receivable | 41 | €3,250 | - | -€3,250 | |
| Cash at bank and in hand | 54/58 | €20,806 | €28,306 | +€7,500 | +36.0% |
| Deferred charges and accrued income | 490/1 | €2,112 | €112 | -€2,000 | -94.7% |
| Total equity and liabilities | 10/49 | €93,266 | €99,094 | +€5,828 | +6.2% |
| Equity | 10/15 | €33,477 | €38,527 | +€5,050 | +15.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,477 | €36,527 | +€5,050 | +16.0% |
| Amounts payable | 17/49 | €59,788 | €60,567 | +€778 | +1.3% |
| Amounts payable within one year | 42/48 | €59,788 | €60,567 | +€778 | +1.3% |
| Trade debts | 44 | €1,428 | €801 | -€627 | -43.9% |
| Suppliers | 440/4 | €1,428 | €801 | -€627 | -43.9% |
| Taxes, remuneration and social security | 45 | €18,107 | €8,155 | -€9,952 | -55.0% |
| Taxes | 450/3 | €10,000 | €8,155 | -€1,845 | -18.4% |
| Remuneration and social security | 454/9 | €8,107 | - | -€8,107 | |
| Other amounts payable | 47/48 | €40,253 | €51,611 | +€11,357 | +28.2% |
| Remuneration, social security and pensions | 62 | €21,894 | €147 | -€21,747 | -99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,994 | €16,362 | +€9,368 | +133.9% |
| Other operating charges | 640/8 | €487 | €528 | +€41 | +8.4% |
| Non-recurring operating charges | 66A | - | €1,381 | +€1,381 | |
| Gross operating margin | 9900 | €48,454 | €25,824 | -€22,631 | -46.7% |
| Operating profit (loss) | 9901 | €19,080 | €7,407 | -€11,673 | -61.2% |
| Financial income | 75/76B | €1 | €7 | +€6 | +458.1% |
| Recurring financial income | 75 | €1 | €7 | +€6 | +458.1% |
| Financial charges | 65/66B | €304 | €387 | +€83 | +27.2% |
| Recurring financial charges | 65 | €304 | €387 | +€83 | +27.2% |
| Profit (loss) for the period before taxes | 9903 | €18,776 | €7,026 | -€11,750 | -62.6% |
| Income taxes | 67/77 | €3,969 | €1,976 | -€1,993 | -50.2% |
| Profit (loss) for the period | 9904 | €14,807 | €5,050 | -€9,757 | -65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,807 | €5,050 | -€9,757 | -65.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.