DILIGENS: what changed
Two fiscal 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.
DILIGENS
Largest movements
- Cash +€28,310
up €28,310 (+40.1%), from €70,651 to €98,960
mainly Net result for the year (+€52,604) and Other debts (+€10,000)
- Deferred charges and accrued income +€3,286
up €3,286 (+485.1%), from €677 to €3,963
- Reserves +€12,854
up €12,854 (+11.5%), from €111,367 to €124,221
of which Distributable reserves: +€12,854
- Other debts +€10,000
up €10,000, from €0 to €10,000
- Trade debts +€4,283
up €4,283 (+369.3%), from €1,160 to €5,442
- Gross operating margin +€20,585
up €20,585 (+34.6%), from €59,410 to €79,995
- Taxes +€10,001
up €10,001 (+85.9%), from €11,646 to €21,647
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.
Cash bridge derived
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 | €132,937 | €162,229 | +€29,292 | +22.0% |
| Fixed assets | 21/28 | €4,148 | €3,462 | -€686 | -16.5% |
| Tangible fixed assets | 22/27 | €3,898 | €3,212 | -€686 | -17.6% |
| Furniture and vehicles | 24 | €3,898 | €3,212 | -€686 | -17.6% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €128,789 | €158,767 | +€29,978 | +23.3% |
| Amounts receivable within one year | 40/41 | €57,461 | €55,844 | -€1,617 | -2.8% |
| Trade receivables | 40 | €39,439 | €42,958 | +€3,519 | +8.9% |
| Other amounts receivable | 41 | €18,022 | €12,886 | -€5,136 | -28.5% |
| Cash at bank and in hand | 54/58 | €70,651 | €98,960 | +€28,310 | +40.1% |
| Deferred charges and accrued income | 490/1 | €677 | €3,963 | +€3,286 | +485.1% |
| Total equity and liabilities | 10/49 | €132,937 | €162,229 | +€29,292 | +22.0% |
| Equity | 10/15 | €123,767 | €136,621 | +€12,854 | +10.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €111,367 | €124,221 | +€12,854 | +11.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €109,507 | €122,361 | +€12,854 | +11.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,170 | €25,609 | +€16,439 | +179.3% |
| Amounts payable within one year | 42/48 | €9,170 | €24,807 | +€15,637 | +170.5% |
| Trade debts | 44 | €1,160 | €5,442 | +€4,283 | +369.3% |
| Suppliers | 440/4 | €1,160 | €5,442 | +€4,283 | +369.3% |
| Taxes, remuneration and social security | 45 | €8,011 | €9,365 | +€1,355 | +16.9% |
| Taxes | 450/3 | €8,011 | €9,365 | +€1,355 | +16.9% |
| Other amounts payable | 47/48 | €0 | €10,000 | +€10,000 | |
| Accrued charges and deferred income | 492/3 | - | €801 | +€801 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,587 | €2,115 | -€472 | -18.2% |
| Other operating charges | 640/8 | €1,277 | €866 | -€410 | -32.1% |
| Gross operating margin | 9900 | €59,410 | €79,995 | +€20,585 | +34.6% |
| Operating profit (loss) | 9901 | €55,547 | €77,014 | +€21,467 | +38.6% |
| Financial income | 75/76B | €35 | €286 | +€251 | +709.9% |
| Recurring financial income | 75 | €35 | €286 | +€251 | +709.9% |
| Financial charges | 65/66B | €2,355 | €3,049 | +€694 | +29.5% |
| Recurring financial charges | 65 | €2,355 | €3,049 | +€694 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | €53,227 | €74,251 | +€21,023 | +39.5% |
| Income taxes | 67/77 | €11,646 | €21,647 | +€10,001 | +85.9% |
| Profit (loss) for the period | 9904 | €41,581 | €52,604 | +€11,022 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €41,581 | €52,604 | +€11,022 | +26.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.