DiOb: 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.
DiOb
Largest movements
- Cash +€283,762
up €283,762 (+762.9%), from €37,194 to €320,956
mainly Current investments (+€180,000) and Net result for the year (+€146,813)
- Current investments -€180,000
down €180,000 (-100.0%), from €180,000 to €0
- Receivables within one year +€89,068
up €89,068 (+185.4%), from €48,032 to €137,100
- Reserves +€146,813
up €146,813 (+87.4%), from €168,014 to €314,827
- Tax, wage and social debts +€67,761
up €67,761 (+89.9%), from €75,351 to €143,112
of which Taxes: +€65,761
- Other debts -€22,439
down €22,439 (-100.0%), from €22,439 to €0
- Debts after one year -€11,477
down €11,477 (-32.2%), from €35,611 to €24,134
- Trade debts +€10,945
up €10,945 (+326.6%), from €3,351 to €14,296
- Gross operating margin -€38,440
down €38,440 (-14.9%), from €258,577 to €220,137
- Taxes -€8,523
down €8,523 (-11.2%), from €75,862 to €67,339
- Financial income +€6,662
up €6,662 (+190.0%), from €3,506 to €10,168
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 | €318,866 | €510,845 | +€191,979 | +60.2% |
| Fixed assets | 21/28 | €53,640 | €52,789 | -€851 | -1.6% |
| Tangible fixed assets | 22/27 | €46,140 | €45,289 | -€851 | -1.8% |
| Furniture and vehicles | 24 | €46,140 | €42,789 | -€3,351 | -7.3% |
| Other tangible fixed assets | 26 | - | €2,500 | +€2,500 | |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €265,226 | €458,056 | +€192,830 | +72.7% |
| Amounts receivable within one year | 40/41 | €48,032 | €137,100 | +€89,068 | +185.4% |
| Other amounts receivable | 41 | €48,032 | €137,100 | +€89,068 | +185.4% |
| Current investments | 50/53 | €180,000 | €0 | -€180,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €37,194 | €320,956 | +€283,762 | +762.9% |
| Total equity and liabilities | 10/49 | €318,866 | €510,845 | +€191,979 | +60.2% |
| Equity | 10/15 | €171,014 | €317,827 | +€146,813 | +85.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €168,014 | €314,827 | +€146,813 | +87.4% |
| Distributable reserves | 133 | €168,014 | €314,827 | +€146,813 | +87.4% |
| Amounts payable | 17/49 | €147,852 | €193,018 | +€45,166 | +30.5% |
| Amounts payable after more than one year | 17 | €35,611 | €24,134 | -€11,477 | -32.2% |
| Financial debts | 170/4 | €35,611 | €24,134 | -€11,477 | -32.2% |
| Amounts payable within one year | 42/48 | €112,241 | €168,885 | +€56,644 | +50.5% |
| Current portion of amounts payable after more than one year | 42 | €11,101 | €11,477 | +€376 | +3.4% |
| Trade debts | 44 | €3,351 | €14,296 | +€10,945 | +326.6% |
| Suppliers | 440/4 | €3,351 | €14,296 | +€10,945 | +326.6% |
| Taxes, remuneration and social security | 45 | €75,351 | €143,112 | +€67,761 | +89.9% |
| Taxes | 450/3 | €75,351 | €141,112 | +€65,761 | +87.3% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €22,439 | €0 | -€22,439 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,656 | €13,247 | -€409 | -3.0% |
| Other operating charges | 640/8 | €2,508 | €1,114 | -€1,394 | -55.6% |
| Gross operating margin | 9900 | €258,577 | €220,137 | -€38,440 | -14.9% |
| Operating profit (loss) | 9901 | €242,413 | €205,777 | -€36,637 | -15.1% |
| Financial income | 75/76B | €3,506 | €10,168 | +€6,662 | +190.0% |
| Recurring financial income | 75 | €3,506 | €10,168 | +€6,662 | +190.0% |
| Financial charges | 65/66B | €2,043 | €1,793 | -€250 | -12.2% |
| Recurring financial charges | 65 | €2,043 | €1,793 | -€250 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €243,876 | €214,152 | -€29,725 | -12.2% |
| Income taxes | 67/77 | €75,862 | €67,339 | -€8,523 | -11.2% |
| Profit (loss) for the period | 9904 | €168,014 | €146,813 | -€21,202 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €168,014 | €146,813 | -€21,202 | -12.6% |
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 3 October 2026 via checked.be.