DIOMAN: 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.
DIOMAN
Largest movements
- Financial fixed assets +€1.1m
new in 2025: €1.1m
- Tangible fixed assets +€52,490
new in 2025: €52,490
- Receivables after one year +€21,095
new in 2025: €21,095
- Receivables within one year -€12,865
no longer reported in 2025 (was €12,865)
of which Trade receivables: -€7,865
- Debts after one year +€1.0m
new in 2025: €1.0m
- Current portion of long-term debt +€115,652
new in 2025: €115,652
- Profit (loss) carried forward +€33,887
up €33,887 (+250%), from €13,568 to €47,455
- Tax, wage and social debts +€12,666
up €12,666 (+141%), from €8,965 to €21,631
of which Taxes: +€15,216
- Gross operating margin +€47,615
up €47,615 (+392%), from €12,132 to €59,747
- Financial charges +€8,894
up €8,894 (+19,764%), from €45 to €8,939
- Taxes +€7,652
up €7,652 (+321%), from €2,385 to €10,037
- Depreciation +€6,793
new in 2025: €6,793
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 | €31,445 | €1,190,087 | +€1.2m | +3,685% |
| Fixed assets | 21/28 | - | €1,152,490 | +€1.2m | |
| Tangible fixed assets | 22/27 | - | €52,490 | +€52,490 | |
| Furniture and vehicles | 24 | - | €52,490 | +€52,490 | |
| Financial fixed assets | 28 | - | €1,100,000 | +€1.1m | |
| Current assets | 29/58 | €31,445 | €37,597 | +€6,152 | +19.6% |
| Amounts receivable after more than one year | 29 | - | €21,095 | +€21,095 | |
| Other amounts receivable | 291 | - | €21,095 | +€21,095 | |
| Amounts receivable within one year | 40/41 | €12,865 | - | -€12,865 | |
| Trade receivables | 40 | €7,865 | - | -€7,865 | |
| Other amounts receivable | 41 | €5,000 | - | -€5,000 | |
| Cash at bank and in hand | 54/58 | €18,580 | €16,502 | -€2,078 | -11.2% |
| Total equity and liabilities | 10/49 | €31,445 | €1,190,087 | +€1.2m | +3,685% |
| Equity | 10/15 | €14,568 | €48,455 | +€33,887 | +233% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,568 | €47,455 | +€33,887 | +250% |
| Amounts payable | 17/49 | €16,877 | €1,141,632 | +€1.1m | +6,664% |
| Amounts payable after more than one year | 17 | - | €1,000,200 | +€1.0m | |
| Financial debts | 170/4 | - | €1,000,200 | +€1.0m | |
| Amounts payable within one year | 42/48 | €10,222 | €141,432 | +€131,210 | +1,284% |
| Current portion of amounts payable after more than one year | 42 | - | €115,652 | +€115,652 | |
| Trade debts | 44 | €1,257 | €4,149 | +€2,892 | +230% |
| Suppliers | 440/4 | €1,257 | €4,149 | +€2,892 | +230% |
| Taxes, remuneration and social security | 45 | €8,965 | €21,631 | +€12,666 | +141% |
| Taxes | 450/3 | €6,415 | €21,631 | +€15,216 | +237% |
| Remuneration and social security | 454/9 | €2,550 | - | -€2,550 | |
| Accrued charges and deferred income | 492/3 | €6,655 | - | -€6,655 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,793 | +€6,793 | |
| Other operating charges | 640/8 | €62 | €162 | +€100 | +161% |
| Gross operating margin | 9900 | €12,132 | €59,747 | +€47,615 | +392% |
| Operating profit (loss) | 9901 | €12,070 | €52,792 | +€40,722 | +337% |
| Financial income | 75/76B | - | €71 | +€71 | |
| Recurring financial income | 75 | - | €71 | +€71 | |
| Financial charges | 65/66B | €45 | €8,939 | +€8,894 | +19,764% |
| Recurring financial charges | 65 | €45 | €8,939 | +€8,894 | +19,764% |
| Profit (loss) for the period before taxes | 9903 | €12,025 | €43,924 | +€31,899 | +265% |
| Income taxes | 67/77 | €2,385 | €10,037 | +€7,652 | +321% |
| Profit (loss) for the period | 9904 | €9,640 | €33,887 | +€24,247 | +252% |
| Profit (loss) for the period to be appropriated | 9905 | €9,640 | €33,887 | +€24,247 | +252% |
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.