DILIGENCIA CONSULT: 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.
DILIGENCIA CONSULT
Largest movements
- Tangible fixed assets +€657,327
up €657,327 (+708%), from €92,853 to €750,180
of which Land and buildings: +€673,126
- Receivables within one year -€102,197
down €102,197 (-70.2%), from €145,617 to €43,421
of which Trade receivables: -€90,737
- Cash +€86,300
up €86,300 (+32.0%), from €269,851 to €356,151
mainly Debts after one year (+€649,265) and Trade debts (+€162,246)
- Receivables after one year -€45,000
down €45,000 (-5.1%), from €875,000 to €830,000
- Debts after one year +€649,265
new in 2025: €649,265
- Accrued charges and deferred income -€205,000
down €205,000 (-74.5%), from €275,000 to €70,000
- Trade debts +€162,246
up €162,246 (+89.2%), from €181,798 to €344,043
- Tax, wage and social debts -€59,200
down €59,200 (-86.5%), from €68,400 to €9,200
- Profit (loss) carried forward +€22,572
up €22,572 (+3.1%), from €724,495 to €747,067
- Gross operating margin -€96,430
down €96,430 (-33.3%), from €289,579 to €193,149
- Other operating charges +€91,484
up €91,484 (+3,862%), from €2,369 to €93,853
- Taxes -€60,274
down €60,274 (-82.4%), from €73,178 to €12,904
- Depreciation +€42,777
up €42,777 (+179%), from €23,896 to €66,673
- Financial charges +€10,341
up €10,341 (+88.3%), from €11,709 to €22,049
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 | €1,484,321 | €2,080,751 | +€596,430 | +40.2% |
| Fixed assets | 21/28 | €93,853 | €751,180 | +€657,327 | +700% |
| Tangible fixed assets | 22/27 | €92,853 | €750,180 | +€657,327 | +708% |
| Land and buildings | 22 | - | €673,126 | +€673,126 | |
| Furniture and vehicles | 24 | €92,853 | €77,053 | -€15,800 | -17.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €1,390,468 | €1,329,571 | -€60,897 | -4.4% |
| Amounts receivable after more than one year | 29 | €875,000 | €830,000 | -€45,000 | -5.1% |
| Other amounts receivable | 291 | €875,000 | €830,000 | -€45,000 | -5.1% |
| Stocks and contracts in progress | 3 | €100,000 | €100,000 | = | 0.0% |
| Stocks | 30/36 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €145,617 | €43,421 | -€102,197 | -70.2% |
| Trade receivables | 40 | €91,084 | €347 | -€90,737 | -99.6% |
| Other amounts receivable | 41 | €54,533 | €43,074 | -€11,460 | -21.0% |
| Cash at bank and in hand | 54/58 | €269,851 | €356,151 | +€86,300 | +32.0% |
| Total equity and liabilities | 10/49 | €1,484,321 | €2,080,751 | +€596,430 | +40.2% |
| Equity | 10/15 | €793,153 | €815,725 | +€22,572 | +2.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €50,108 | €50,108 | = | 0.0% |
| Tax-exempt reserves | 132 | €48,253 | €48,253 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €724,495 | €747,067 | +€22,572 | +3.1% |
| Provisions and deferred taxes | 16 | €165,000 | €165,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €165,000 | €165,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €165,000 | €165,000 | = | 0.0% |
| Amounts payable | 17/49 | €526,168 | €1,100,026 | +€573,858 | +109% |
| Amounts payable after more than one year | 17 | - | €649,265 | +€649,265 | |
| Financial debts | 170/4 | - | €649,265 | +€649,265 | |
| Amounts payable within one year | 42/48 | €251,168 | €380,762 | +€129,593 | +51.6% |
| Current portion of amounts payable after more than one year | 42 | - | €22,254 | +€22,254 | |
| Trade debts | 44 | €181,798 | €344,043 | +€162,246 | +89.2% |
| Suppliers | 440/4 | €181,798 | €344,043 | +€162,246 | +89.2% |
| Taxes, remuneration and social security | 45 | €68,400 | €9,200 | -€59,200 | -86.5% |
| Taxes | 450/3 | €68,400 | €9,200 | -€59,200 | -86.5% |
| Other amounts payable | 47/48 | €971 | €5,265 | +€4,294 | +442% |
| Accrued charges and deferred income | 492/3 | €275,000 | €70,000 | -€205,000 | -74.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,896 | €66,673 | +€42,777 | +179% |
| Other operating charges | 640/8 | €2,369 | €93,853 | +€91,484 | +3,862% |
| Gross operating margin | 9900 | €289,579 | €193,149 | -€96,430 | -33.3% |
| Operating profit (loss) | 9901 | €263,314 | €32,622 | -€230,692 | -87.6% |
| Financial income | 75/76B | €26,436 | €24,903 | -€1,533 | -5.8% |
| Recurring financial income | 75 | €26,436 | €24,903 | -€1,533 | -5.8% |
| Financial charges | 65/66B | €11,709 | €22,049 | +€10,341 | +88.3% |
| Recurring financial charges | 65 | €11,709 | €22,049 | +€10,341 | +88.3% |
| Profit (loss) for the period before taxes | 9903 | €278,042 | €35,476 | -€242,566 | -87.2% |
| Income taxes | 67/77 | €73,178 | €12,904 | -€60,274 | -82.4% |
| Profit (loss) for the period | 9904 | €204,864 | €22,572 | -€182,292 | -89.0% |
| Profit (loss) for the period to be appropriated | 9905 | €204,864 | €22,572 | -€182,292 | -89.0% |
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 31 October 2026 via checked.be.