DIEZ & CO: 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.
DIEZ & CO
Largest movements
- Cash -€53,707
down €53,707 (-16.9%), from €318,109 to €264,402
mainly Tax, wage and social debts (-€70,153) and Debts after one year (-€25,961)
- Tangible fixed assets -€15,110
down €15,110 (-19.3%), from €78,454 to €63,343
of which Land and buildings: -€19,034
- Deferred charges and accrued income +€5,789
up €5,789 (+13.9%), from €41,582 to €47,371
- Tax, wage and social debts -€70,153
down €70,153 (-86.8%), from €80,780 to €10,627
- Debts after one year -€25,961
no longer reported in 2025 (was €25,961)
- Trade debts +€23,655
up €23,655 (+4767.3%), from €496 to €24,151
- Reserves +€13,501
up €13,501 (+4.3%), from €316,244 to €329,745
- Other debts -€9,683
no longer reported in 2025 (was €9,683)
- Gross operating margin -€149,640
down €149,640 (-64.8%), from €230,925 to €81,285
- Taxes -€46,255
down €46,255 (-79.2%), from €58,384 to €12,129
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 | €521,571 | €454,075 | -€67,496 | -12.9% |
| Fixed assets | 21/28 | €78,525 | €63,414 | -€15,110 | -19.2% |
| Tangible fixed assets | 22/27 | €78,454 | €63,343 | -€15,110 | -19.3% |
| Land and buildings | 22 | €53,579 | €34,544 | -€19,034 | -35.5% |
| Plant, machinery and equipment | 23 | €9,791 | €6,451 | -€3,341 | -34.1% |
| Furniture and vehicles | 24 | €15,084 | €22,348 | +€7,265 | +48.2% |
| Financial fixed assets | 28 | €71 | €71 | = | 0.0% |
| Current assets | 29/58 | €443,046 | €390,661 | -€52,386 | -11.8% |
| Amounts receivable within one year | 40/41 | €83,355 | €78,888 | -€4,467 | -5.4% |
| Trade receivables | 40 | €62,355 | €50,013 | -€12,342 | -19.8% |
| Other amounts receivable | 41 | €21,000 | €28,875 | +€7,875 | +37.5% |
| Cash at bank and in hand | 54/58 | €318,109 | €264,402 | -€53,707 | -16.9% |
| Deferred charges and accrued income | 490/1 | €41,582 | €47,371 | +€5,789 | +13.9% |
| Total equity and liabilities | 10/49 | €521,571 | €454,075 | -€67,496 | -12.9% |
| Equity | 10/15 | €322,444 | €335,945 | +€13,501 | +4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €316,244 | €329,745 | +€13,501 | +4.3% |
| Distributable reserves | 133 | €316,244 | €329,745 | +€13,501 | +4.3% |
| Provisions and deferred taxes | 16 | €57,334 | €57,334 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €57,334 | €57,334 | = | 0.0% |
| Pensions and similar obligations | 160 | €57,334 | €57,334 | = | 0.0% |
| Amounts payable | 17/49 | €141,793 | €60,797 | -€80,997 | -57.1% |
| Amounts payable after more than one year | 17 | €25,961 | - | -€25,961 | |
| Financial debts | 170/4 | €25,961 | - | -€25,961 | |
| Amounts payable within one year | 42/48 | €115,775 | €60,740 | -€55,036 | -47.5% |
| Current portion of amounts payable after more than one year | 42 | €24,816 | €25,961 | +€1,145 | +4.6% |
| Financial debts | 43 | - | €0 | +€0 | |
| Credit institutions | 430/8 | - | €0 | +€0 | |
| Trade debts | 44 | €496 | €24,151 | +€23,655 | +4767.3% |
| Suppliers | 440/4 | €496 | €24,151 | +€23,655 | +4767.3% |
| Taxes, remuneration and social security | 45 | €80,780 | €10,627 | -€70,153 | -86.8% |
| Taxes | 450/3 | €80,780 | €10,627 | -€70,153 | -86.8% |
| Other amounts payable | 47/48 | €9,683 | - | -€9,683 | |
| Accrued charges and deferred income | 492/3 | €57 | €57 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,283 | €28,242 | +€1,959 | +7.5% |
| Other operating charges | 640/8 | €2,641 | €2,496 | -€145 | -5.5% |
| Gross operating margin | 9900 | €230,925 | €81,285 | -€149,640 | -64.8% |
| Operating profit (loss) | 9901 | €202,001 | €50,547 | -€151,454 | -75.0% |
| Financial income | 75/76B | €385 | €380 | -€5 | -1.4% |
| Recurring financial income | 75 | €385 | €380 | -€5 | -1.4% |
| Financial charges | 65/66B | €7,100 | €8,197 | +€1,097 | +15.4% |
| Recurring financial charges | 65 | €7,100 | €8,197 | +€1,097 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €195,286 | €42,730 | -€152,556 | -78.1% |
| Income taxes | 67/77 | €58,384 | €12,129 | -€46,255 | -79.2% |
| Profit (loss) for the period | 9904 | €136,902 | €30,601 | -€106,301 | -77.6% |
| Profit (loss) for the period to be appropriated | 9905 | €136,902 | €30,601 | -€106,301 | -77.6% |
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 1 October 2026 via checked.be.