DIOGENES: 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.
DIOGENES
Largest movements
- Cash -€208,120
down €208,120 (-33.2%), from €627,175 to €419,055
mainly Deferred charges and accrued income (-€108,225) and Accrued charges and deferred income (-€84,850)
- Deferred charges and accrued income +€108,225
up €108,225 (+98.0%), from €110,395 to €218,620
- Accrued charges and deferred income -€84,850
down €84,850 (-44.4%), from €191,233 to €106,383
- Trade debts -€36,414
down €36,414 (-11.0%), from €330,306 to €293,891
- Profit (loss) carried forward +€8,696
up €8,696 (+4.4%), from €196,623 to €205,319
- Staff costs +€39,029
up €39,029 (+1.7%), from €2.3m to €2.3m
- Gross operating margin -€30,701
down €30,701 (-1.3%), from €2.3m to €2.3m
- Purchases and services +€28,265
up €28,265 (+12.7%), from €222,714 to €250,979
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 | €829,503 | €727,814 | -€101,689 | -12.3% |
| Fixed assets | 21/28 | €79,672 | €77,849 | -€1,824 | -2.3% |
| Financial fixed assets | 28 | €79,672 | €77,849 | -€1,824 | -2.3% |
| Current assets | 29/58 | €749,830 | €649,965 | -€99,865 | -13.3% |
| Amounts receivable within one year | 40/41 | €12,260 | €12,290 | +€30 | +0.2% |
| Trade receivables | 40 | €12,260 | €7,290 | -€4,970 | -40.5% |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €627,175 | €419,055 | -€208,120 | -33.2% |
| Deferred charges and accrued income | 490/1 | €110,395 | €218,620 | +€108,225 | +98.0% |
| Total equity and liabilities | 10/49 | €829,503 | €727,814 | -€101,689 | -12.3% |
| Equity | 10/15 | €196,623 | €205,319 | +€8,696 | +4.4% |
| Profit (loss) carried forward | 14 | €196,623 | €205,319 | +€8,696 | +4.4% |
| Provisions and deferred taxes | 16 | €27,910 | €32,081 | +€4,171 | +14.9% |
| Provisions for liabilities and charges | 160/5 | €27,910 | €32,081 | +€4,171 | +14.9% |
| Environmental obligations | 163 | - | €32,081 | +€32,081 | |
| Other liabilities and charges | 164/5 | €27,910 | - | -€27,910 | |
| Amounts payable | 17/49 | €604,970 | €490,414 | -€114,556 | -18.9% |
| Amounts payable within one year | 42/48 | €413,737 | €384,032 | -€29,705 | -7.2% |
| Trade debts | 44 | €330,306 | €293,891 | -€36,414 | -11.0% |
| Suppliers | 440/4 | €330,306 | €293,891 | -€36,414 | -11.0% |
| Advances received on contracts in progress | 46 | €26,784 | €33,493 | +€6,709 | +25.0% |
| Taxes, remuneration and social security | 45 | €56,647 | €56,647 | = | 0.0% |
| Remuneration and social security | 454/9 | €56,647 | €56,647 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €191,233 | €106,383 | -€84,850 | -44.4% |
| Membership fees, donations, legacies and grants | 73 | €2,567,923 | €2,565,487 | -€2,436 | -0.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €222,714 | €250,979 | +€28,265 | +12.7% |
| Remuneration, social security and pensions | 62 | €2,253,551 | €2,292,580 | +€39,029 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €717 | - | -€717 | |
| Other operating charges | 640/8 | €2,210 | €3,049 | +€839 | +38.0% |
| Non-recurring operating charges | 66A | €7,672 | €6,709 | -€962 | -12.5% |
| Gross operating margin | 9900 | €2,345,209 | €2,314,508 | -€30,701 | -1.3% |
| Operating profit (loss) | 9901 | €65,322 | €7,999 | -€57,323 | -87.8% |
| Financial income | 75/76B | €5,371 | €1,385 | -€3,986 | -74.2% |
| Recurring financial income | 75 | €5,371 | €1,385 | -€3,986 | -74.2% |
| Financial charges | 65/66B | €625 | €688 | +€64 | +10.2% |
| Recurring financial charges | 65 | €625 | €688 | +€64 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €70,069 | €8,696 | -€61,373 | -87.6% |
| Profit (loss) for the period | 9904 | €70,069 | €8,696 | -€61,373 | -87.6% |
| Profit (loss) for the period to be appropriated | 9905 | €70,069 | €8,696 | -€61,373 | -87.6% |
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 20 October 2026 via checked.be.