DIODELLA: 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.
DIODELLA
Largest movements
- Tangible fixed assets -€43,145
down €43,145 (-12.1%), from €356,026 to €312,881
of which Furniture and vehicles: -€37,129
- Receivables within one year -€19,321
down €19,321 (-59.0%), from €32,746 to €13,425
of which Other amounts receivable: -€26,690
- Cash -€12,178
down €12,178 (-56.1%), from €21,721 to €9,542
mainly Debts after one year (-€52,846) and Contributions, distributions and other (-€33,564)
- Stocks and contracts -€11,356
down €11,356 (-87.4%), from €12,986 to €1,630
- Debts after one year -€52,846
down €52,846 (-20.8%), from €254,201 to €201,354
- Reserves -€33,564
down €33,564 (-47.1%), from €71,222 to €37,659
- Profit (loss) carried forward +€25,738
up €25,738, from -€20,361 to €5,377
- Trade debts -€23,041
down €23,041 (-63.6%), from €36,205 to €13,164
- Current portion of long-term debt -€12,248
down €12,248 (-23.5%), from €52,162 to €39,915
- Depreciation -€21,141
down €21,141 (-40.0%), from €52,838 to €31,698
- Other operating charges +€9,239
up €9,239 (+309%), from €2,994 to €12,234
- Gross operating margin +€7,181
up €7,181 (+8.4%), from €85,135 to €92,316
- Staff costs +€3,693
new in 2025: €3,693
- Taxes +€3,604
up €3,604 (+214%), from €1,682 to €5,286
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 | €431,602 | €342,318 | -€89,284 | -20.7% |
| Fixed assets | 21/28 | €360,750 | €316,705 | -€44,045 | -12.2% |
| Intangible fixed assets | 21 | €4,724 | €3,824 | -€900 | -19.1% |
| Tangible fixed assets | 22/27 | €356,026 | €312,881 | -€43,145 | -12.1% |
| Land and buildings | 22 | €203,973 | €198,866 | -€5,108 | -2.5% |
| Plant, machinery and equipment | 23 | €96,426 | €95,518 | -€908 | -0.9% |
| Furniture and vehicles | 24 | €55,626 | €18,497 | -€37,129 | -66.7% |
| Current assets | 29/58 | €70,853 | €25,613 | -€45,240 | -63.9% |
| Stocks and contracts in progress | 3 | €12,986 | €1,630 | -€11,356 | -87.4% |
| Stocks | 30/36 | €12,986 | €1,630 | -€11,356 | -87.4% |
| Amounts receivable within one year | 40/41 | €32,746 | €13,425 | -€19,321 | -59.0% |
| Trade receivables | 40 | €3,067 | €10,436 | +€7,369 | +240% |
| Other amounts receivable | 41 | €29,679 | €2,989 | -€26,690 | -89.9% |
| Cash at bank and in hand | 54/58 | €21,721 | €9,542 | -€12,178 | -56.1% |
| Deferred charges and accrued income | 490/1 | €3,400 | €1,016 | -€2,384 | -70.1% |
| Total equity and liabilities | 10/49 | €431,602 | €342,318 | -€89,284 | -20.7% |
| Equity | 10/15 | €70,861 | €63,036 | -€7,826 | -11.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €71,222 | €37,659 | -€33,564 | -47.1% |
| Distributable reserves | 133 | €71,222 | €37,659 | -€33,564 | -47.1% |
| Profit (loss) carried forward | 14 | -€20,361 | €5,377 | +€25,738 | |
| Amounts payable | 17/49 | €360,741 | €279,283 | -€81,458 | -22.6% |
| Amounts payable after more than one year | 17 | €254,201 | €201,354 | -€52,846 | -20.8% |
| Financial debts | 170/4 | €254,201 | €201,354 | -€52,846 | -20.8% |
| Amounts payable within one year | 42/48 | €100,798 | €76,607 | -€24,191 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €52,162 | €39,915 | -€12,248 | -23.5% |
| Trade debts | 44 | €36,205 | €13,164 | -€23,041 | -63.6% |
| Suppliers | 440/4 | €36,205 | €13,164 | -€23,041 | -63.6% |
| Taxes, remuneration and social security | 45 | €11,731 | €22,829 | +€11,098 | +94.6% |
| Taxes | 450/3 | €11,731 | €22,388 | +€10,657 | +90.8% |
| Remuneration and social security | 454/9 | - | €441 | +€441 | |
| Other amounts payable | 47/48 | €700 | €700 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,742 | €1,321 | -€4,421 | -77.0% |
| Remuneration, social security and pensions | 62 | - | €3,693 | +€3,693 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,838 | €31,698 | -€21,141 | -40.0% |
| Other operating charges | 640/8 | €2,994 | €12,234 | +€9,239 | +309% |
| Gross operating margin | 9900 | €85,135 | €92,316 | +€7,181 | +8.4% |
| Operating profit (loss) | 9901 | €29,303 | €44,692 | +€15,389 | +52.5% |
| Financial income | 75/76B | €23 | - | -€23 | |
| Recurring financial income | 75 | €23 | - | -€23 | |
| Financial charges | 65/66B | €13,669 | €13,668 | -€1 | 0.0% |
| Recurring financial charges | 65 | €13,669 | €13,668 | -€1 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €15,656 | €31,024 | +€15,368 | +98.2% |
| Income taxes | 67/77 | €1,682 | €5,286 | +€3,604 | +214% |
| Profit (loss) for the period | 9904 | €13,974 | €25,738 | +€11,764 | +84.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,974 | €25,738 | +€11,764 | +84.2% |
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 21 October 2026 via checked.be.