DIOCLES IT CONSULT: 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.
DIOCLES IT CONSULT
Largest movements
- Tangible fixed assets -€27,884
down €27,884 (-8.9%), from €312,397 to €284,513
of which Land and buildings: -€22,538
- Cash +€18,039
up €18,039 (+35.2%), from €51,281 to €69,320
mainly Other debts (+€44,589) and Depreciation (+€28,559)
- Receivables within one year -€15,322
down €15,322 (-30.5%), from €50,234 to €34,913
of which Trade receivables: -€18,761
- Other debts +€44,589
up €44,589 (+50.0%), from €89,225 to €133,815
- Profit (loss) carried forward -€39,808
no longer reported in 2025 (was €39,808)
- Debts after one year -€18,870
down €18,870 (-8.4%), from €224,314 to €205,444
- Advances received -€13,575
no longer reported in 2025 (was €13,575)
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Gross operating margin -€20,436
down €20,436 (-27.2%), from €75,093 to €54,658
- Taxes -€4,337
down €4,337 (-53.1%), from €8,170 to €3,833
- Financial charges +€3,608
up €3,608 (+57.3%), from €6,292 to €9,900
- Depreciation +€1,376
up €1,376 (+5.1%), from €27,183 to €28,559
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.
Derived cash bridge
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 | €414,274 | €391,393 | -€22,882 | -5.5% |
| Fixed assets | 21/28 | €312,760 | €284,876 | -€27,884 | -8.9% |
| Tangible fixed assets | 22/27 | €312,397 | €284,513 | -€27,884 | -8.9% |
| Land and buildings | 22 | €294,606 | €272,068 | -€22,538 | -7.7% |
| Plant, machinery and equipment | 23 | €16,497 | €11,669 | -€4,828 | -29.3% |
| Furniture and vehicles | 24 | €1,293 | €776 | -€518 | -40.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €101,515 | €106,517 | +€5,002 | +4.9% |
| Amounts receivable within one year | 40/41 | €50,234 | €34,913 | -€15,322 | -30.5% |
| Trade receivables | 40 | €49,668 | €30,907 | -€18,761 | -37.8% |
| Other amounts receivable | 41 | €567 | €4,006 | +€3,439 | +607% |
| Cash at bank and in hand | 54/58 | €51,281 | €69,320 | +€18,039 | +35.2% |
| Deferred charges and accrued income | 490/1 | - | €2,284 | +€2,284 | |
| Total equity and liabilities | 10/49 | €414,274 | €391,393 | -€22,882 | -5.5% |
| Equity | 10/15 | €46,127 | €18,720 | -€27,408 | -59.4% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €120 | €120 | = | 0.0% |
| Non-distributable reserves | 130/1 | €120 | €120 | = | 0.0% |
| Reserves not available under the articles | 1311 | €120 | €120 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,808 | - | -€39,808 | |
| Amounts payable | 17/49 | €368,147 | €372,673 | +€4,526 | +1.2% |
| Amounts payable after more than one year | 17 | €224,314 | €205,444 | -€18,870 | -8.4% |
| Financial debts | 170/4 | €224,314 | €205,444 | -€18,870 | -8.4% |
| Amounts payable within one year | 42/48 | €143,833 | €167,229 | +€23,396 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €18,532 | €18,870 | +€338 | +1.8% |
| Trade debts | 44 | €9,521 | €5,194 | -€4,328 | -45.5% |
| Suppliers | 440/4 | €9,521 | €5,194 | -€4,328 | -45.5% |
| Advances received on contracts in progress | 46 | €13,575 | - | -€13,575 | |
| Taxes, remuneration and social security | 45 | €12,980 | €9,351 | -€3,629 | -28.0% |
| Taxes | 450/3 | €12,980 | €9,351 | -€3,629 | -28.0% |
| Other amounts payable | 47/48 | €89,225 | €133,815 | +€44,589 | +50.0% |
| Non-recurring operating income | 76A | €12 | - | -€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,183 | €28,559 | +€1,376 | +5.1% |
| Other operating charges | 640/8 | €2,257 | €1,540 | -€717 | -31.8% |
| Gross operating margin | 9900 | €75,093 | €54,658 | -€20,436 | -27.2% |
| Operating profit (loss) | 9901 | €45,653 | €24,559 | -€21,094 | -46.2% |
| Financial income | 75/76B | €24 | €105 | +€82 | +348% |
| Recurring financial income | 75 | €24 | €105 | +€82 | +348% |
| Financial charges | 65/66B | €6,292 | €9,900 | +€3,608 | +57.3% |
| Recurring financial charges | 65 | €6,292 | €9,900 | +€3,608 | +57.3% |
| Profit (loss) for the period before taxes | 9903 | €39,385 | €14,764 | -€24,621 | -62.5% |
| Income taxes | 67/77 | €8,170 | €3,833 | -€4,337 | -53.1% |
| Profit (loss) for the period | 9904 | €31,214 | €10,931 | -€20,283 | -65.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,214 | €10,931 | -€20,283 | -65.0% |
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 29 October 2026 via checked.be.