DIEZJIETAL: 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.
DIEZJIETAL
Largest movements
- Current investments -€6,180
down €6,180 (-3.3%), from €187,360 to €181,181
- Receivables within one year +€5,329
up €5,329 (+11.4%), from €46,695 to €52,024
of which Other amounts receivable: +€3,436
- Cash -€2,675
down €2,675 (-85.0%), from €3,147 to €473
mainly Contributions, distributions and other (-€27,107) and Receivables within one year (-€5,329)
- Accrued charges and deferred income -€3,219
down €3,219 (-100%), from €3,219 to €0
- Trade debts +€2,844
up €2,844 (+1,080%), from €263 to €3,107
- Reserves -€2,644
down €2,644 (-1.2%), from €222,260 to €219,616
- Gross operating margin +€6,602
up €6,602 (+23.2%), from €28,516 to €35,118
- Taxes +€2,937
up €2,937 (+42.5%), from €6,910 to €9,847
- Financial income +€2,509
up €2,509 (+411%), from €610 to €3,118
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 | €240,868 | €237,384 | -€3,484 | -1.4% |
| Fixed assets | 21/28 | €3,202 | €1,742 | -€1,460 | -45.6% |
| Tangible fixed assets | 22/27 | €3,202 | €1,742 | -€1,460 | -45.6% |
| Furniture and vehicles | 24 | €1,413 | €1,502 | +€89 | +6.3% |
| Other tangible fixed assets | 26 | €1,789 | €240 | -€1,549 | -86.6% |
| Current assets | 29/58 | €237,666 | €235,642 | -€2,024 | -0.9% |
| Amounts receivable within one year | 40/41 | €46,695 | €52,024 | +€5,329 | +11.4% |
| Trade receivables | 40 | €43,420 | €45,313 | +€1,892 | +4.4% |
| Other amounts receivable | 41 | €3,275 | €6,711 | +€3,436 | +105% |
| Current investments | 50/53 | €187,360 | €181,181 | -€6,180 | -3.3% |
| Cash at bank and in hand | 54/58 | €3,147 | €473 | -€2,675 | -85.0% |
| Deferred charges and accrued income | 490/1 | €463 | €1,965 | +€1,501 | +324% |
| Total equity and liabilities | 10/49 | €240,868 | €237,384 | -€3,484 | -1.4% |
| Equity | 10/15 | €222,360 | €219,716 | -€2,644 | -1.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €222,260 | €219,616 | -€2,644 | -1.2% |
| Distributable reserves | 133 | €222,260 | €219,616 | -€2,644 | -1.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,509 | €17,668 | -€840 | -4.5% |
| Amounts payable within one year | 42/48 | €15,290 | €17,668 | +€2,378 | +15.6% |
| Financial debts | 43 | €46 | €0 | -€46 | -100% |
| Credit institutions | 430/8 | €46 | €0 | -€46 | -100% |
| Trade debts | 44 | €263 | €3,107 | +€2,844 | +1,080% |
| Suppliers | 440/4 | €263 | €3,107 | +€2,844 | +1,080% |
| Taxes, remuneration and social security | 45 | €8,753 | €8,649 | -€104 | -1.2% |
| Taxes | 450/3 | €6,103 | €3,861 | -€2,242 | -36.7% |
| Remuneration and social security | 454/9 | €2,650 | €4,788 | +€2,138 | +80.7% |
| Other amounts payable | 47/48 | €6,228 | €5,912 | -€316 | -5.1% |
| Accrued charges and deferred income | 492/3 | €3,219 | €0 | -€3,219 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,720 | €2,699 | -€21 | -0.8% |
| Other operating charges | 640/8 | €528 | €607 | +€79 | +15.0% |
| Non-recurring operating charges | 66A | €709 | €0 | -€709 | -100% |
| Gross operating margin | 9900 | €28,516 | €35,118 | +€6,602 | +23.2% |
| Operating profit (loss) | 9901 | €24,559 | €31,812 | +€7,253 | +29.5% |
| Financial income | 75/76B | €610 | €3,118 | +€2,509 | +411% |
| Recurring financial income | 75 | €610 | €3,118 | +€2,509 | +411% |
| Financial charges | 65/66B | €663 | €620 | -€43 | -6.4% |
| Recurring financial charges | 65 | €663 | €620 | -€43 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €24,506 | €34,310 | +€9,804 | +40.0% |
| Income taxes | 67/77 | €6,910 | €9,847 | +€2,937 | +42.5% |
| Profit (loss) for the period | 9904 | €17,596 | €24,463 | +€6,868 | +39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,596 | €24,463 | +€6,868 | +39.0% |
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 14 October 2026 via checked.be.