DILIGENT: 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.
DILIGENT
Largest movements
- Current investments -€50,000
down €50,000 (-33.3%), from €150,000 to €100,000
- Cash -€48,780
down €48,780 (-60.0%), from €81,354 to €32,574
mainly Other debts (-€100,000) and Contributions, distributions and other (-€53,000)
- Other debts -€100,000
no longer reported in 2025 (was €100,000)
- Reserves +€5,460
up €5,460 (+4.4%), from €123,857 to €129,317
- Gross operating margin -€24,240
down €24,240 (-24.8%), from €97,693 to €73,453
- Depreciation -€6,071
down €6,071 (-96.8%), from €6,273 to €202
- Taxes -€2,866
down €2,866 (-15.3%), from €18,753 to €15,887
- Financial income +€2,514
new in 2025: €2,514
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 | €251,057 | €153,934 | -€97,123 | -38.7% |
| Fixed assets | 21/28 | - | €872 | +€872 | |
| Tangible fixed assets | 22/27 | - | €872 | +€872 | |
| Furniture and vehicles | 24 | - | €872 | +€872 | |
| Current assets | 29/58 | €251,057 | €153,062 | -€97,995 | -39.0% |
| Amounts receivable within one year | 40/41 | €19,703 | €20,488 | +€785 | +4.0% |
| Trade receivables | 40 | €18,438 | €20,488 | +€2,050 | +11.1% |
| Other amounts receivable | 41 | €1,265 | - | -€1,265 | |
| Current investments | 50/53 | €150,000 | €100,000 | -€50,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €81,354 | €32,574 | -€48,780 | -60.0% |
| Total equity and liabilities | 10/49 | €251,057 | €153,934 | -€97,123 | -38.7% |
| Equity | 10/15 | €133,857 | €139,317 | +€5,460 | +4.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €123,857 | €129,317 | +€5,460 | +4.4% |
| Distributable reserves | 133 | €123,857 | €129,317 | +€5,460 | +4.4% |
| Amounts payable | 17/49 | €117,200 | €14,617 | -€102,583 | -87.5% |
| Amounts payable within one year | 42/48 | €117,200 | €14,617 | -€102,583 | -87.5% |
| Trade debts | 44 | €6,805 | €4,924 | -€1,881 | -27.6% |
| Suppliers | 440/4 | €6,805 | €4,924 | -€1,881 | -27.6% |
| Taxes, remuneration and social security | 45 | €10,395 | €9,693 | -€702 | -6.8% |
| Taxes | 450/3 | €10,395 | €9,693 | -€702 | -6.8% |
| Other amounts payable | 47/48 | €100,000 | - | -€100,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,273 | €202 | -€6,071 | -96.8% |
| Other operating charges | 640/8 | €2,200 | €1,369 | -€831 | -37.8% |
| Gross operating margin | 9900 | €97,693 | €73,453 | -€24,240 | -24.8% |
| Operating profit (loss) | 9901 | €89,220 | €71,882 | -€17,338 | -19.4% |
| Financial income | 75/76B | - | €2,514 | +€2,514 | |
| Recurring financial income | 75 | - | €2,514 | +€2,514 | |
| Financial charges | 65/66B | €64 | €49 | -€15 | -23.4% |
| Recurring financial charges | 65 | €64 | €49 | -€15 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €89,156 | €74,347 | -€14,809 | -16.6% |
| Income taxes | 67/77 | €18,753 | €15,887 | -€2,866 | -15.3% |
| Profit (loss) for the period | 9904 | €70,403 | €58,460 | -€11,943 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €70,403 | €58,460 | -€11,943 | -17.0% |
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 9 October 2026 via checked.be.