Diligent IT: 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.
Diligent IT
Largest movements
- Current investments +€9,999
up €9,999 (+24.9%), from €40,194 to €50,194
- Tangible fixed assets -€4,180
down €4,180 (-30.7%), from €13,617 to €9,437
of which Furniture and vehicles: -€4,078
- Deferred charges and accrued income +€3,136
up €3,136 (+565.6%), from €555 to €3,691
- Cash +€1,491
up €1,491 (+53.2%), from €2,801 to €4,292
mainly Net result for the year (+€65,763) and Other debts (+€9,826)
- Other debts +€9,826
up €9,826 (+16.1%), from €60,867 to €70,693
- Tax, wage and social debts +€2,077
up €2,077 (+54.4%), from €3,820 to €5,897
- Trade debts -€1,079
down €1,079 (-55.9%), from €1,929 to €850
- Gross operating margin +€9,034
up €9,034 (+11.1%), from €81,480 to €90,514
- Taxes +€2,363
up €2,363 (+14.1%), from €16,700 to €19,063
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 | €77,220 | €87,619 | +€10,399 | +13.5% |
| Fixed assets | 21/28 | €13,657 | €9,477 | -€4,180 | -30.6% |
| Tangible fixed assets | 22/27 | €13,617 | €9,437 | -€4,180 | -30.7% |
| Plant, machinery and equipment | 23 | €1,520 | €1,419 | -€101 | -6.7% |
| Furniture and vehicles | 24 | €12,097 | €8,019 | -€4,078 | -33.7% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €63,564 | €78,142 | +€14,578 | +22.9% |
| Amounts receivable within one year | 40/41 | €20,014 | €19,965 | -€49 | -0.2% |
| Trade receivables | 40 | €19,965 | €19,965 | = | 0.0% |
| Other amounts receivable | 41 | €49 | - | -€49 | |
| Current investments | 50/53 | €40,194 | €50,194 | +€9,999 | +24.9% |
| Cash at bank and in hand | 54/58 | €2,801 | €4,292 | +€1,491 | +53.2% |
| Deferred charges and accrued income | 490/1 | €555 | €3,691 | +€3,136 | +565.6% |
| Total equity and liabilities | 10/49 | €77,220 | €87,619 | +€10,399 | +13.5% |
| Equity | 10/15 | €10,000 | €10,000 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €67,220 | €77,619 | +€10,399 | +15.5% |
| Amounts payable within one year | 42/48 | €66,727 | €77,454 | +€10,727 | +16.1% |
| Financial debts | 43 | €112 | €14 | -€97 | -87.3% |
| Credit institutions | 430/8 | €112 | €14 | -€97 | -87.3% |
| Trade debts | 44 | €1,929 | €850 | -€1,079 | -55.9% |
| Suppliers | 440/4 | €1,929 | €850 | -€1,079 | -55.9% |
| Taxes, remuneration and social security | 45 | €3,820 | €5,897 | +€2,077 | +54.4% |
| Taxes | 450/3 | €3,820 | €5,897 | +€2,077 | +54.4% |
| Other amounts payable | 47/48 | €60,867 | €70,693 | +€9,826 | +16.1% |
| Accrued charges and deferred income | 492/3 | €493 | €165 | -€328 | -66.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,719 | €4,180 | -€540 | -11.4% |
| Other operating charges | 640/8 | €792 | €575 | -€218 | -27.5% |
| Gross operating margin | 9900 | €81,480 | €90,514 | +€9,034 | +11.1% |
| Operating profit (loss) | 9901 | €75,969 | €85,760 | +€9,791 | +12.9% |
| Financial income | 75/76B | €498 | €1,091 | +€593 | +119.0% |
| Recurring financial income | 75 | €498 | €1,091 | +€593 | +119.0% |
| Financial charges | 65/66B | €2,678 | €2,025 | -€653 | -24.4% |
| Recurring financial charges | 65 | €2,678 | €2,025 | -€653 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €73,789 | €84,826 | +€11,037 | +15.0% |
| Income taxes | 67/77 | €16,700 | €19,063 | +€2,363 | +14.1% |
| Profit (loss) for the period | 9904 | €57,089 | €65,763 | +€8,674 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €57,089 | €65,763 | +€8,674 | +15.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.