DILIGENCE & CO: 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.
DILIGENCE & CO
Largest movements
- Receivables within one year -€32,963
down €32,963 (-16.5%), from €199,246 to €166,283
of which Other amounts receivable: -€40,171
- Cash -€9,937
down €9,937 (-14.3%), from €69,609 to €59,673
mainly Contributions, distributions and other (-€85,714) and Tax, wage and social debts (-€18,597)
- Profit (loss) carried forward -€20,492
down €20,492 (-19.3%), from €106,396 to €85,904
- Tax, wage and social debts -€18,597
down €18,597 (-24.7%), from €75,208 to €56,610
of which Taxes: -€22,930
- Other debts -€7,730
down €7,730 (-11.0%), from €70,000 to €62,270
- Staff costs +€17,684
up €17,684 (+63.2%), from €28,000 to €45,684
- Taxes -€6,075
down €6,075 (-26.6%), from €22,816 to €16,741
- Financial charges +€3,821
up €3,821 (+153%), from €2,492 to €6,313
- Gross operating margin -€2,622
down €2,622 (-1.9%), from €140,623 to €138,001
- Other operating charges -€1,938
down €1,938 (-48.4%), from €4,004 to €2,065
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 | €281,286 | €233,989 | -€47,297 | -16.8% |
| Fixed assets | 21/28 | €3,921 | €1,730 | -€2,191 | -55.9% |
| Tangible fixed assets | 22/27 | €3,921 | €1,730 | -€2,191 | -55.9% |
| Plant, machinery and equipment | 23 | €134 | - | -€134 | |
| Furniture and vehicles | 24 | €746 | €101 | -€645 | -86.4% |
| Other tangible fixed assets | 26 | €3,041 | €1,629 | -€1,412 | -46.4% |
| Current assets | 29/58 | €277,365 | €232,259 | -€45,106 | -16.3% |
| Stocks and contracts in progress | 3 | €8,510 | €6,303 | -€2,206 | -25.9% |
| Stocks | 30/36 | €8,510 | €6,303 | -€2,206 | -25.9% |
| Amounts receivable within one year | 40/41 | €199,246 | €166,283 | -€32,963 | -16.5% |
| Trade receivables | 40 | - | €7,208 | +€7,208 | |
| Other amounts receivable | 41 | €199,246 | €159,075 | -€40,171 | -20.2% |
| Cash at bank and in hand | 54/58 | €69,609 | €59,673 | -€9,937 | -14.3% |
| Total equity and liabilities | 10/49 | €281,286 | €233,989 | -€47,297 | -16.8% |
| Equity | 10/15 | €120,656 | €100,164 | -€20,492 | -17.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,396 | €85,904 | -€20,492 | -19.3% |
| Amounts payable | 17/49 | €160,630 | €133,825 | -€26,805 | -16.7% |
| Amounts payable within one year | 42/48 | €160,630 | €133,825 | -€26,805 | -16.7% |
| Trade debts | 44 | €15,422 | €14,944 | -€478 | -3.1% |
| Suppliers | 440/4 | €15,422 | €14,944 | -€478 | -3.1% |
| Taxes, remuneration and social security | 45 | €75,208 | €56,610 | -€18,597 | -24.7% |
| Taxes | 450/3 | €72,047 | €49,118 | -€22,930 | -31.8% |
| Remuneration and social security | 454/9 | €3,160 | €7,493 | +€4,332 | +137% |
| Other amounts payable | 47/48 | €70,000 | €62,270 | -€7,730 | -11.0% |
| Remuneration, social security and pensions | 62 | €28,000 | €45,684 | +€17,684 | +63.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,526 | €2,191 | -€1,335 | -37.9% |
| Other operating charges | 640/8 | €4,004 | €2,065 | -€1,938 | -48.4% |
| Gross operating margin | 9900 | €140,623 | €138,001 | -€2,622 | -1.9% |
| Operating profit (loss) | 9901 | €105,094 | €88,061 | -€17,033 | -16.2% |
| Financial income | 75/76B | €0 | €215 | +€215 | +357,767% |
| Recurring financial income | 75 | €0 | €215 | +€215 | +357,767% |
| Financial charges | 65/66B | €2,492 | €6,313 | +€3,821 | +153% |
| Recurring financial charges | 65 | €2,492 | €6,313 | +€3,821 | +153% |
| Profit (loss) for the period before taxes | 9903 | €102,602 | €81,963 | -€20,639 | -20.1% |
| Income taxes | 67/77 | €22,816 | €16,741 | -€6,075 | -26.6% |
| Profit (loss) for the period | 9904 | €79,786 | €65,222 | -€14,564 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €79,786 | €65,222 | -€14,564 | -18.3% |
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 17 October 2026 via checked.be.