DILIGENT MANAGEMENT: 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 MANAGEMENT
Largest movements
- Receivables within one year +€129,164
up €129,164 (+171.7%), from €75,225 to €204,389
of which Trade receivables: +€129,164
- Cash +€29,415
up €29,415 (+133.5%), from €22,038 to €51,452
mainly Net result for the year (+€174,357) and Other debts (+€108,090)
- Tangible fixed assets +€6,233
up €6,233 (+3332.0%), from €187 to €6,420
of which Furniture and vehicles: +€3,247
- Other debts +€108,090
up €108,090 (+159.6%), from €67,719 to €175,810
- Trade debts +€53,466
up €53,466, from €0 to €53,466
- Tax, wage and social debts +€4,284
up €4,284 (+37.3%), from €11,482 to €15,766
- Gross operating margin +€144,392
up €144,392 (+164.8%), from €87,642 to €232,034
- Taxes +€37,322
up €37,322 (+207.7%), from €17,971 to €55,293
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 | €98,773 | €263,642 | +€164,869 | +166.9% |
| Fixed assets | 21/28 | €187 | €6,420 | +€6,233 | +3332.0% |
| Tangible fixed assets | 22/27 | €187 | €6,420 | +€6,233 | +3332.0% |
| Furniture and vehicles | 24 | €187 | €3,434 | +€3,247 | +1736.0% |
| Other tangible fixed assets | 26 | €0 | €2,986 | +€2,986 | |
| Current assets | 29/58 | €98,586 | €257,222 | +€158,636 | +160.9% |
| Amounts receivable within one year | 40/41 | €75,225 | €204,389 | +€129,164 | +171.7% |
| Trade receivables | 40 | €75,225 | €204,389 | +€129,164 | +171.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €22,038 | €51,452 | +€29,415 | +133.5% |
| Deferred charges and accrued income | 490/1 | €1,323 | €1,380 | +€57 | +4.3% |
| Total equity and liabilities | 10/49 | €98,773 | €263,642 | +€164,869 | +166.9% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €80,173 | €245,042 | +€164,869 | +205.6% |
| Amounts payable within one year | 42/48 | €79,202 | €245,042 | +€165,840 | +209.4% |
| Trade debts | 44 | €0 | €53,466 | +€53,466 | |
| Suppliers | 440/4 | €0 | €53,466 | +€53,466 | |
| Taxes, remuneration and social security | 45 | €11,482 | €15,766 | +€4,284 | +37.3% |
| Taxes | 450/3 | €11,482 | €15,766 | +€4,284 | +37.3% |
| Other amounts payable | 47/48 | €67,719 | €175,810 | +€108,090 | +159.6% |
| Accrued charges and deferred income | 492/3 | €971 | €0 | -€971 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €866 | €774 | -€92 | -10.6% |
| Other operating charges | 640/8 | €1,214 | €1,142 | -€72 | -5.9% |
| Non-recurring operating charges | 66A | €1,229 | €60 | -€1,169 | -95.1% |
| Gross operating margin | 9900 | €87,642 | €232,034 | +€144,392 | +164.8% |
| Operating profit (loss) | 9901 | €84,333 | €230,058 | +€145,725 | +172.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,806 | €409 | -€1,397 | -77.4% |
| Recurring financial charges | 65 | €1,806 | €409 | -€1,397 | -77.4% |
| Profit (loss) for the period before taxes | 9903 | €82,527 | €229,650 | +€147,123 | +178.3% |
| Income taxes | 67/77 | €17,971 | €55,293 | +€37,322 | +207.7% |
| Profit (loss) for the period | 9904 | €64,556 | €174,357 | +€109,801 | +170.1% |
| Profit (loss) for the period to be appropriated | 9905 | €64,556 | €174,357 | +€109,801 | +170.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.