DIODI: 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.
What changed
DIODI
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€158,072
2024 · -€121,742-€36,330
Equity
-€274,423
2024 · -€116,351-€158,072
Cash
€503,942
2024 · €415,925+€88,017
Balance sheet total
€4.0m
2024 · €2.5m+€1.5m
Largest movements
Assets
- Tangible fixed assets +€1.4m
up €1.4m (+70.9%), from €2.0m to €3.3m
of which Assets under construction and advance payments: +€1.4m
- Cash +€88,017
up €88,017 (+21.2%), from €415,925 to €503,942
mainly Debts after one year (+€1.7m) and Accrued charges and deferred income (+€122,809)
Equity and liabilities
- Debts after one year +€1.7m
up €1.7m (+79.4%), from €2.1m to €3.7m
- Profit (loss) carried forward -€158,072
down €158,072 (-116%), from -€136,802 to -€294,874
- Accrued charges and deferred income +€122,809
up €122,809 (+215%), from €57,117 to €179,926
- Trade debts -€106,843
down €106,843 (-24.7%), from €432,797 to €325,954
Income statement
- Goods and materials -€116,725
down €116,725 (-8.9%), from €1.3m to €1.2m
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.
Result 2024
-€121,742
Staff costs
-€38,768
Depreciation
+€36
Other operating charges
-€1,828
Other operating items
+€5,336
Financial income
-€362
Financial charges
-€743
Result 2025
-€158,072
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€150,890
Investment
-€1.4m
Financing
+€1.7m
Cash 2024
€415,925
From operations (derived)
-€150,890
Net result for the year
-€158,072
Depreciation
+€1,208
Receivables within one year
-€15,196
Smaller working-capital items
+€997
Trade debts
-€106,843
Tax, wage and social debts
+€4,206
Accrued charges and deferred income
+€122,809
Investment (derived)
-€1.4m
Investment in fixed assets (net)
-€1.4m
Financing
+€1.7m
Debts after one year
+€1.7m
Cash 2025
€503,942
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,466,828 | €3,984,156 | +€1.5m | +61.5% |
| Fixed assets | 21/28 | €1,963,884 | €3,377,039 | +€1.4m | +72.0% |
| Tangible fixed assets | 22/27 | €1,958,884 | €3,348,039 | +€1.4m | +70.9% |
| Furniture and vehicles | 24 | €3,381 | €2,172 | -€1,208 | -35.7% |
| Assets under construction and advance payments | 27 | €1,955,503 | €3,345,867 | +€1.4m | +71.1% |
| Financial fixed assets | 28 | €5,000 | €29,000 | +€24,000 | +480% |
| Affiliated companies | 280/1 | €5,000 | €29,000 | +€24,000 | +480% |
| Participating interests | 280 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable | 281 | - | €24,000 | +€24,000 | |
| Current assets | 29/58 | €502,945 | €607,116 | +€104,172 | +20.7% |
| Amounts receivable within one year | 40/41 | €87,020 | €102,216 | +€15,196 | +17.5% |
| Other amounts receivable | 41 | €87,020 | €102,216 | +€15,196 | +17.5% |
| Cash at bank and in hand | 54/58 | €415,925 | €503,942 | +€88,017 | +21.2% |
| Deferred charges and accrued income | 490/1 | - | €958 | +€958 | |
| Total equity and liabilities | 10/49 | €2,466,828 | €3,984,156 | +€1.5m | +61.5% |
| Equity | 10/15 | -€116,351 | -€274,423 | -€158,072 | -136% |
| Reserves | 13 | €20,451 | €20,451 | = | 0.0% |
| Distributable reserves | 133 | €20,451 | €20,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€136,802 | -€294,874 | -€158,072 | -116% |
| Amounts payable | 17/49 | €2,583,180 | €4,258,579 | +€1.7m | +64.9% |
| Amounts payable after more than one year | 17 | €2,083,250 | €3,736,521 | +€1.7m | +79.4% |
| Financial debts | 170/4 | €2,083,250 | €3,736,521 | +€1.7m | +79.4% |
| Subordinated loans | 170 | €2,083,250 | €3,736,521 | +€1.7m | +79.4% |
| Amounts payable within one year | 42/48 | €442,813 | €342,132 | -€100,681 | -22.7% |
| Trade debts | 44 | €432,797 | €325,954 | -€106,843 | -24.7% |
| Suppliers | 440/4 | €432,797 | €325,954 | -€106,843 | -24.7% |
| Taxes, remuneration and social security | 45 | €4,592 | €8,798 | +€4,206 | +91.6% |
| Remuneration and social security | 454/9 | €4,592 | €8,798 | +€4,206 | +91.6% |
| Other amounts payable | 47/48 | €5,424 | €7,380 | +€1,956 | +36.1% |
| Accrued charges and deferred income | 492/3 | €57,117 | €179,926 | +€122,809 | +215% |
| Operating income | 70/76A | €1,339,909 | €1,220,594 | -€119,315 | -8.9% |
| Own construction capitalised | 72 | €1,339,821 | €1,220,289 | -€119,531 | -8.9% |
| Other operating income | 74 | €88 | €305 | +€217 | +245% |
| Operating charges | 60/66A | €1,461,415 | €1,377,326 | -€84,090 | -5.8% |
| Goods for resale, raw materials and consumables | 60 | €1,307,853 | €1,191,128 | -€116,725 | -8.9% |
| Purchases | 600/8 | €1,307,853 | €1,191,128 | -€116,725 | -8.9% |
| Services and other goods | 61 | €134,967 | €127,041 | -€7,926 | -5.9% |
| Remuneration, social security and pensions | 62 | €15,957 | €54,725 | +€38,768 | +243% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,244 | €1,208 | -€36 | -2.9% |
| Other operating charges | 640/8 | €1,394 | €3,222 | +€1,828 | +131% |
| Operating profit (loss) | 9901 | -€121,506 | -€156,731 | -€35,225 | -29.0% |
| Financial income | 75/76B | €362 | €0 | -€362 | -100.0% |
| Recurring financial income | 75 | €362 | €0 | -€362 | -100.0% |
| Other financial income | 752/9 | €362 | €0 | -€362 | -100.0% |
| Financial charges | 65/66B | €598 | €1,341 | +€743 | +124% |
| Recurring financial charges | 65 | €598 | €1,341 | +€743 | +124% |
| Debt charges | 650 | €3 | - | -€3 | |
| Other financial charges | 652/9 | €595 | €1,341 | +€746 | +125% |
| Profit (loss) for the period before taxes | 9903 | -€121,742 | -€158,072 | -€36,330 | -29.8% |
| Profit (loss) for the period | 9904 | -€121,742 | -€158,072 | -€36,330 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€121,742 | -€158,072 | -€36,330 | -29.8% |
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 27 October 2026 via checked.be.