DIEVA: 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.
DIEVA
Largest movements
- Tangible fixed assets -€224,545
down €224,545 (-36.9%), from €608,712 to €384,167
- Cash +€9,463
up €9,463 (+2179.8%), from €434 to €9,898
mainly Investment in fixed assets (net) (+€206,688) and Net result for the year (+€114,400)
- Debts after one year -€326,132
down €326,132 (-56.5%), from €577,224 to €251,092
- Reserves +€95,456
up €95,456 (+568.6%), from €16,789 to €112,245
of which Distributable reserves: +€97,316
- Profit (loss) carried forward +€18,944
no longer reported in 2025 (was -€18,944)
- Current portion of long-term debt -€8,191
down €8,191 (-31.7%), from €25,874 to €17,684
- Gross operating margin +€156,040
up €156,040 (+470.6%), from €33,158 to €189,198
- Taxes +€44,361
new in 2025: €44,361
- Depreciation -€5,512
down €5,512 (-23.6%), from €23,368 to €17,856
- Financial charges -€3,231
down €3,231 (-22.7%), from €14,212 to €10,981
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 | €612,585 | €397,670 | -€214,916 | -35.1% |
| Fixed assets | 21/28 | €608,712 | €384,167 | -€224,545 | -36.9% |
| Tangible fixed assets | 22/27 | €608,712 | €384,167 | -€224,545 | -36.9% |
| Land and buildings | 22 | €608,712 | €384,167 | -€224,545 | -36.9% |
| Current assets | 29/58 | €3,873 | €13,503 | +€9,629 | +248.6% |
| Amounts receivable within one year | 40/41 | €3,439 | €3,605 | +€166 | +4.8% |
| Trade receivables | 40 | €3,439 | €3,605 | +€166 | +4.8% |
| Cash at bank and in hand | 54/58 | €434 | €9,898 | +€9,463 | +2179.8% |
| Total equity and liabilities | 10/49 | €612,585 | €397,670 | -€214,916 | -35.1% |
| Equity | 10/15 | €4,045 | €118,445 | +€114,400 | +2828.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,789 | €112,245 | +€95,456 | +568.6% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €14,929 | €112,245 | +€97,316 | +651.9% |
| Profit (loss) carried forward | 14 | -€18,944 | - | +€18,944 | |
| Amounts payable | 17/49 | €608,540 | €279,225 | -€329,316 | -54.1% |
| Amounts payable after more than one year | 17 | €577,224 | €251,092 | -€326,132 | -56.5% |
| Financial debts | 170/4 | €577,224 | €251,092 | -€326,132 | -56.5% |
| Amounts payable within one year | 42/48 | €31,316 | €28,132 | -€3,183 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €25,874 | €17,684 | -€8,191 | -31.7% |
| Trade debts | 44 | €2,441 | €3,121 | +€681 | +27.9% |
| Suppliers | 440/4 | €2,441 | €3,121 | +€681 | +27.9% |
| Taxes, remuneration and social security | 45 | - | €4,361 | +€4,361 | |
| Taxes | 450/3 | - | €4,361 | +€4,361 | |
| Other amounts payable | 47/48 | €3,001 | €2,966 | -€34 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,368 | €17,856 | -€5,512 | -23.6% |
| Other operating charges | 640/8 | €1,867 | €1,600 | -€267 | -14.3% |
| Gross operating margin | 9900 | €33,158 | €189,198 | +€156,040 | +470.6% |
| Operating profit (loss) | 9901 | €7,923 | €169,741 | +€161,819 | +2042.5% |
| Financial charges | 65/66B | €14,212 | €10,981 | -€3,231 | -22.7% |
| Recurring financial charges | 65 | €14,212 | €10,981 | -€3,231 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,289 | €158,761 | +€165,050 | |
| Income taxes | 67/77 | - | €44,361 | +€44,361 | |
| Profit (loss) for the period | 9904 | -€6,289 | €114,400 | +€120,689 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,289 | €114,400 | +€120,689 |
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 28 September 2026 via checked.be.