Diha: 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.
Diha
Largest movements
- Tangible fixed assets -€19,480
down €19,480 (-19.3%), from €101,056 to €81,576
of which Plant, machinery and equipment: -€26,766
- Cash -€10,403
down €10,403 (-8.6%), from €120,845 to €110,442
mainly Other debts (-€54,344) and Investment in fixed assets (net) (-€12,246)
- Intangible fixed assets -€10,000
down €10,000 (-30.8%), from €32,438 to €22,438
- Stocks and contracts +€8,747
new in 2025: €8,747
- Receivables within one year -€3,380
down €3,380 (-84.5%), from €4,000 to €620
of which Trade receivables: -€3,094
- Other debts -€54,344
down €54,344 (-45.2%), from €120,260 to €65,916
- Reserves +€16,772
up €16,772 (+25.2%), from €66,484 to €83,256
- Trade debts +€15,576
up €15,576 (+184%), from €8,450 to €24,027
- Tax, wage and social debts -€10,692
down €10,692 (-23.0%), from €46,494 to €35,802
of which Taxes: -€7,741
- Accrued charges and deferred income -€2,687
down €2,687 (-33.5%), from €8,017 to €5,330
- Gross operating margin -€4,273
down €4,273 (-2.5%), from €173,525 to €169,252
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 | €259,706 | €224,330 | -€35,375 | -13.6% |
| Fixed assets | 21/28 | €133,495 | €104,014 | -€29,480 | -22.1% |
| Intangible fixed assets | 21 | €32,438 | €22,438 | -€10,000 | -30.8% |
| Tangible fixed assets | 22/27 | €101,056 | €81,576 | -€19,480 | -19.3% |
| Plant, machinery and equipment | 23 | €90,991 | €64,226 | -€26,766 | -29.4% |
| Furniture and vehicles | 24 | €10,065 | €17,350 | +€7,285 | +72.4% |
| Current assets | 29/58 | €126,211 | €120,316 | -€5,895 | -4.7% |
| Stocks and contracts in progress | 3 | - | €8,747 | +€8,747 | |
| Stocks | 30/36 | - | €8,747 | +€8,747 | |
| Amounts receivable within one year | 40/41 | €4,000 | €620 | -€3,380 | -84.5% |
| Trade receivables | 40 | €3,714 | €620 | -€3,094 | -83.3% |
| Other amounts receivable | 41 | €286 | - | -€286 | |
| Cash at bank and in hand | 54/58 | €120,845 | €110,442 | -€10,403 | -8.6% |
| Deferred charges and accrued income | 490/1 | €1,366 | €508 | -€858 | -62.8% |
| Total equity and liabilities | 10/49 | €259,706 | €224,330 | -€35,375 | -13.6% |
| Equity | 10/15 | €76,484 | €93,256 | +€16,772 | +21.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €66,484 | €83,256 | +€16,772 | +25.2% |
| Distributable reserves | 133 | €66,484 | €83,256 | +€16,772 | +25.2% |
| Amounts payable | 17/49 | €183,222 | €131,075 | -€52,147 | -28.5% |
| Amounts payable within one year | 42/48 | €175,205 | €125,745 | -€49,460 | -28.2% |
| Trade debts | 44 | €8,450 | €24,027 | +€15,576 | +184% |
| Suppliers | 440/4 | €8,450 | €24,027 | +€15,576 | +184% |
| Taxes, remuneration and social security | 45 | €46,494 | €35,802 | -€10,692 | -23.0% |
| Taxes | 450/3 | €40,458 | €32,718 | -€7,741 | -19.1% |
| Remuneration and social security | 454/9 | €6,036 | €3,084 | -€2,951 | -48.9% |
| Other amounts payable | 47/48 | €120,260 | €65,916 | -€54,344 | -45.2% |
| Accrued charges and deferred income | 492/3 | €8,017 | €5,330 | -€2,687 | -33.5% |
| Non-recurring operating income | 76A | €423 | €5,040 | +€4,617 | +1,091% |
| Remuneration, social security and pensions | 62 | €91,404 | €90,403 | -€1,001 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,174 | €41,726 | +€1,553 | +3.9% |
| Other operating charges | 640/8 | €1,445 | €1,677 | +€232 | +16.0% |
| Non-recurring operating charges | 66A | €4,152 | €4,987 | +€834 | +20.1% |
| Gross operating margin | 9900 | €173,525 | €169,252 | -€4,273 | -2.5% |
| Operating profit (loss) | 9901 | €36,350 | €30,459 | -€5,891 | -16.2% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €8,996 | €8,311 | -€686 | -7.6% |
| Recurring financial charges | 65 | €8,996 | €8,311 | -€686 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €27,354 | €22,148 | -€5,206 | -19.0% |
| Income taxes | 67/77 | €6,486 | €5,376 | -€1,110 | -17.1% |
| Profit (loss) for the period | 9904 | €20,868 | €16,772 | -€4,096 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,868 | €16,772 | -€4,096 | -19.6% |
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 22 October 2026 via checked.be.