DIEUDO ET GIO: 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.
DIEUDO ET GIO
Largest movements
- Receivables within one year +€10,673
up €10,673 (+114%), from €9,365 to €20,037
of which Other amounts receivable: +€12,770
- Intangible fixed assets -€3,429
down €3,429 (-33.3%), from €10,287 to €6,858
- Cash +€3,102
up €3,102 (+73.2%), from €4,237 to €7,339
mainly Net result for the year (+€10,074) and Depreciation (+€8,090)
- Tangible fixed assets -€2,902
down €2,902 (-29.4%), from €9,867 to €6,965
of which Plant, machinery and equipment: -€1,588
- Financial fixed assets +€630
new in 2025: €630
- Profit (loss) carried forward +€10,074
up €10,074, from -€9,514 to €559
- Tax, wage and social debts -€9,416
down €9,416 (-45.3%), from €20,772 to €11,356
of which Taxes: -€9,418
- Trade debts +€5,773
up €5,773 (+36.8%), from €15,672 to €21,445
- Contributions +€735
up €735 (+4.2%), from €17,665 to €18,400
- Gross operating margin +€24,714
up €24,714 (+568%), from €4,351 to €29,065
- Staff costs -€1,038
down €1,038 (-20.1%), from €5,153 to €4,115
- Financial income -€794
down €794 (-75.9%), from €1,046 to €252
- Financial charges -€723
down €723 (-51.2%), from €1,410 to €687
- Other operating charges -€698
down €698 (-12.0%), from €5,791 to €5,093
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.
Derived cash bridge
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 | €45,478 | €52,643 | +€7,165 | +15.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €20,154 | €14,453 | -€5,700 | -28.3% |
| Intangible fixed assets | 21 | €10,287 | €6,858 | -€3,429 | -33.3% |
| Tangible fixed assets | 22/27 | €9,867 | €6,965 | -€2,902 | -29.4% |
| Plant, machinery and equipment | 23 | €4,598 | €3,011 | -€1,588 | -34.5% |
| Furniture and vehicles | 24 | €5,268 | €3,954 | -€1,314 | -24.9% |
| Financial fixed assets | 28 | - | €630 | +€630 | |
| Current assets | 29/58 | €25,325 | €38,190 | +€12,865 | +50.8% |
| Stocks and contracts in progress | 3 | €11,357 | €10,814 | -€544 | -4.8% |
| Stocks | 30/36 | €11,357 | €10,814 | -€544 | -4.8% |
| Amounts receivable within one year | 40/41 | €9,365 | €20,037 | +€10,673 | +114% |
| Trade receivables | 40 | €2,266 | €168 | -€2,098 | -92.6% |
| Other amounts receivable | 41 | €7,099 | €19,869 | +€12,770 | +180% |
| Cash at bank and in hand | 54/58 | €4,237 | €7,339 | +€3,102 | +73.2% |
| Deferred charges and accrued income | 490/1 | €366 | - | -€366 | |
| Total equity and liabilities | 10/49 | €45,478 | €52,643 | +€7,165 | +15.8% |
| Equity | 10/15 | €9,035 | €19,843 | +€10,808 | +120% |
| Contributions | 10/11 | €17,665 | €18,400 | +€735 | +4.2% |
| Reserves | 13 | €883 | €883 | = | 0.0% |
| Non-distributable reserves | 130/1 | €883 | - | -€883 | |
| Reserves not available under the articles | 1311 | €883 | - | -€883 | |
| Distributable reserves | 133 | - | €883 | +€883 | |
| Profit (loss) carried forward | 14 | -€9,514 | €559 | +€10,074 | |
| Amounts payable | 17/49 | €36,444 | €32,800 | -€3,643 | -10.0% |
| Amounts payable within one year | 42/48 | €36,444 | €32,800 | -€3,643 | -10.0% |
| Trade debts | 44 | €15,672 | €21,445 | +€5,773 | +36.8% |
| Suppliers | 440/4 | €15,672 | €21,445 | +€5,773 | +36.8% |
| Taxes, remuneration and social security | 45 | €20,772 | €11,356 | -€9,416 | -45.3% |
| Taxes | 450/3 | €20,560 | €11,142 | -€9,418 | -45.8% |
| Remuneration and social security | 454/9 | €212 | €213 | +€2 | +0.7% |
| Remuneration, social security and pensions | 62 | €5,153 | €4,115 | -€1,038 | -20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,920 | €8,090 | +€170 | +2.2% |
| Other operating charges | 640/8 | €5,791 | €5,093 | -€698 | -12.0% |
| Non-recurring operating charges | 66A | - | €1,257 | +€1,257 | |
| Gross operating margin | 9900 | €4,351 | €29,065 | +€24,714 | +568% |
| Operating profit (loss) | 9901 | -€14,514 | €10,509 | +€25,023 | |
| Financial income | 75/76B | €1,046 | €252 | -€794 | -75.9% |
| Recurring financial income | 75 | €1,046 | €252 | -€794 | -75.9% |
| Financial charges | 65/66B | €1,410 | €687 | -€723 | -51.2% |
| Recurring financial charges | 65 | €1,410 | €687 | -€723 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,878 | €10,074 | +€24,952 | |
| Profit (loss) for the period | 9904 | -€14,878 | €10,074 | +€24,952 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,878 | €10,074 | +€24,952 |
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 18 October 2026 via checked.be.