DIOLIMMO: 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.
DIOLIMMO
Largest movements
- Tangible fixed assets +€45,172
up €45,172 (+9.9%), from €457,531 to €502,703
of which Land and buildings: +€43,255
- Other debts +€131,816
up €131,816 (+241.9%), from €54,495 to €186,311
- Profit (loss) carried forward -€68,817
down €68,817 (-239.0%), from -€28,799 to -€97,616
- Debts after one year -€46,985
down €46,985 (-14.2%), from €331,238 to €284,253
- Current portion of long-term debt +€27,408
new in 2025: €27,408
- Accrued charges and deferred income +€12,202
new in 2025: €12,202
- Financial charges +€16,101
up €16,101 (+864.6%), from €1,862 to €17,964
- Depreciation +€14,493
up €14,493 (+324.3%), from €4,469 to €18,962
- Gross operating margin -€11,281
down €11,281 (-55.0%), from -€20,511 to -€31,792
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 | €459,289 | €502,739 | +€43,450 | +9.5% |
| Fixed assets | 21/28 | €457,531 | €502,703 | +€45,172 | +9.9% |
| Tangible fixed assets | 22/27 | €457,531 | €502,703 | +€45,172 | +9.9% |
| Land and buildings | 22 | €457,531 | €500,787 | +€43,255 | +9.5% |
| Plant, machinery and equipment | 23 | - | €1,916 | +€1,916 | |
| Current assets | 29/58 | €1,758 | €36 | -€1,722 | -98.0% |
| Amounts receivable within one year | 40/41 | €650 | - | -€650 | |
| Trade receivables | 40 | €650 | - | -€650 | |
| Cash at bank and in hand | 54/58 | €1,107 | €36 | -€1,071 | -96.8% |
| Total equity and liabilities | 10/49 | €459,289 | €502,739 | +€43,450 | +9.5% |
| Equity | 10/15 | €61,201 | -€7,616 | -€68,817 | |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,799 | -€97,616 | -€68,817 | -239.0% |
| Amounts payable | 17/49 | €398,088 | €510,355 | +€112,267 | +28.2% |
| Amounts payable after more than one year | 17 | €331,238 | €284,253 | -€46,985 | -14.2% |
| Financial debts | 170/4 | €331,238 | €284,253 | -€46,985 | -14.2% |
| Amounts payable within one year | 42/48 | €66,850 | €213,900 | +€147,050 | +220.0% |
| Current portion of amounts payable after more than one year | 42 | - | €27,408 | +€27,408 | |
| Trade debts | 44 | €12,355 | €182 | -€12,174 | -98.5% |
| Suppliers | 440/4 | €12,355 | €182 | -€12,174 | -98.5% |
| Other amounts payable | 47/48 | €54,495 | €186,311 | +€131,816 | +241.9% |
| Accrued charges and deferred income | 492/3 | - | €12,202 | +€12,202 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,469 | €18,962 | +€14,493 | +324.3% |
| Other operating charges | 640/8 | - | €100 | +€100 | |
| Gross operating margin | 9900 | -€20,511 | -€31,792 | -€11,281 | -55.0% |
| Operating profit (loss) | 9901 | -€24,980 | -€50,854 | -€25,874 | -103.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,862 | €17,964 | +€16,101 | +864.6% |
| Recurring financial charges | 65 | €1,862 | €17,964 | +€16,101 | +864.6% |
| Profit (loss) for the period before taxes | 9903 | -€26,842 | -€68,817 | -€41,975 | -156.4% |
| Profit (loss) for the period | 9904 | -€26,842 | -€68,817 | -€41,975 | -156.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,842 | -€68,817 | -€41,975 | -156.4% |
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 29 September 2026 via checked.be.