DIEZUS NET: what changed
DIEZUS NET
Largest movements
- Cash +€46,630
up €46,630 (+55.4%), from €84,126 to €130,756
mainly Net result for the year (+€41,069) and Receivables within one year (+€8,792)
- Receivables within one year -€8,792
down €8,792 (-30.9%), from €28,418 to €19,627
- Profit (loss) carried forward +€41,069
up €41,069 (+58.6%), from €70,033 to €111,102
- Tax, wage and social debts -€4,798
down €4,798 (-20.2%), from €23,748 to €18,950
of which Taxes: -€5,971
- Trade debts +€3,738
up €3,738 (+137%), from €2,720 to €6,458
of which Bills of exchange payable: +€5,078
- Other debts -€1,835
down €1,835 (-14.4%), from €12,776 to €10,941
- Gross operating margin -€34,154
down €34,154 (-37.0%), from €92,418 to €58,264
- Purchases and services +€29,218
up €29,218 (+28.2%), from €103,539 to €132,757
- Taxes -€6,713
down €6,713 (-36.3%), from €18,473 to €11,760
- Turnover -€4,936
down €4,936 (-2.5%), from €195,957 to €191,021
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,825 | €152,700 | +€36,875 | +31.8% |
| Fixed assets | 21/28 | €2,980 | €2,317 | -€663 | -22.3% |
| Tangible fixed assets | 22/27 | €2,980 | €2,317 | -€663 | -22.3% |
| Furniture and vehicles | 24 | €2,980 | €2,317 | -€663 | -22.3% |
| Current assets | 29/58 | €112,845 | €150,383 | +€37,539 | +33.3% |
| Amounts receivable within one year | 40/41 | €28,418 | €19,627 | -€8,792 | -30.9% |
| Trade receivables | 40 | €28,418 | €19,627 | -€8,792 | -30.9% |
| Cash at bank and in hand | 54/58 | €84,126 | €130,756 | +€46,630 | +55.4% |
| Deferred charges and accrued income | 490/1 | €300 | - | -€300 | |
| Total equity and liabilities | 10/49 | €115,825 | €152,700 | +€36,875 | +31.8% |
| Equity | 10/15 | €73,223 | €114,292 | +€41,069 | +56.1% |
| Contributions | 10/11 | €3,190 | €3,190 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,033 | €111,102 | +€41,069 | +58.6% |
| Amounts payable | 17/49 | €42,601 | €38,408 | -€4,194 | -9.8% |
| Amounts payable within one year | 42/48 | €42,601 | €38,408 | -€4,194 | -9.8% |
| Financial debts | 43 | €3,358 | €2,059 | -€1,299 | -38.7% |
| Credit institutions | 430/8 | €3,358 | €2,059 | -€1,299 | -38.7% |
| Trade debts | 44 | €2,720 | €6,458 | +€3,738 | +137% |
| Suppliers | 440/4 | €2,706 | €1,366 | -€1,340 | -49.5% |
| Bills of exchange payable | 441 | €14 | €5,092 | +€5,078 | +35,386% |
| Taxes, remuneration and social security | 45 | €23,748 | €18,950 | -€4,798 | -20.2% |
| Taxes | 450/3 | €21,891 | €15,920 | -€5,971 | -27.3% |
| Remuneration and social security | 454/9 | €1,856 | €3,030 | +€1,173 | +63.2% |
| Other amounts payable | 47/48 | €12,776 | €10,941 | -€1,835 | -14.4% |
| Turnover | 70 | €195,957 | €191,021 | -€4,936 | -2.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €103,539 | €132,757 | +€29,218 | +28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,490 | €1,903 | +€413 | +27.7% |
| Other operating charges | 640/8 | €458 | €1,578 | +€1,120 | +245% |
| Gross operating margin | 9900 | €92,418 | €58,264 | -€34,154 | -37.0% |
| Operating profit (loss) | 9901 | €90,470 | €54,783 | -€35,687 | -39.4% |
| Financial income | 75/76B | €2 | €331 | +€329 | +17,318% |
| Recurring financial income | 75 | €2 | €331 | +€329 | +17,318% |
| Financial charges | 65/66B | €1,966 | €2,285 | +€319 | +16.2% |
| Recurring financial charges | 65 | €1,966 | €2,285 | +€319 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | €88,507 | €52,829 | -€35,677 | -40.3% |
| Income taxes | 67/77 | €18,473 | €11,760 | -€6,713 | -36.3% |
| Profit (loss) for the period | 9904 | €70,033 | €41,069 | -€28,965 | -41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €70,033 | €41,069 | -€28,965 | -41.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.