DIOMEDEA: 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.
DIOMEDEA
Largest movements
- Cash +€60,894
up €60,894 (+711%), from €8,560 to €69,454
mainly Other debts (+€79,419) and Net result for the year (+€43,472)
- Stocks and contracts -€38,562
down €38,562 (-49.1%), from €78,522 to €39,960
- Receivables within one year +€24,598
up €24,598 (+39.8%), from €61,793 to €86,391
of which Other amounts receivable: +€27,632
- Tangible fixed assets -€17,749
down €17,749 (-13.1%), from €135,970 to €118,221
- Other debts +€79,419
new in 2025: €79,419
- Reserves -€40,128
down €40,128 (-33.8%), from €118,786 to €78,658
- Trade debts -€29,252
down €29,252 (-60.4%), from €48,432 to €19,180
- Tax, wage and social debts +€26,265
up €26,265 (+95.4%), from €27,524 to €53,790
of which Taxes: +€28,710
- Debts after one year -€7,412
down €7,412 (-18.5%), from €39,958 to €32,546
- Gross operating margin +€12,985
up €12,985 (+17.2%), from €75,340 to €88,324
- Taxes +€6,937
up €6,937 (+39.6%), from €17,507 to €24,444
- Depreciation -€4,901
down €4,901 (-20.9%), from €23,455 to €18,554
- Financial income +€920
up €920 (+367%), from €250 to €1,170
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 | €299,929 | €329,385 | +€29,456 | +9.8% |
| Fixed assets | 21/28 | €135,970 | €118,221 | -€17,749 | -13.1% |
| Tangible fixed assets | 22/27 | €135,970 | €118,221 | -€17,749 | -13.1% |
| Land and buildings | 22 | €30,818 | €26,875 | -€3,943 | -12.8% |
| Plant, machinery and equipment | 23 | €4,104 | €3,104 | -€1,000 | -24.4% |
| Furniture and vehicles | 24 | €19,512 | €12,617 | -€6,895 | -35.3% |
| Other tangible fixed assets | 26 | €81,536 | €75,625 | -€5,911 | -7.2% |
| Current assets | 29/58 | €163,958 | €211,164 | +€47,205 | +28.8% |
| Stocks and contracts in progress | 3 | €78,522 | €39,960 | -€38,562 | -49.1% |
| Stocks | 30/36 | €78,522 | €39,960 | -€38,562 | -49.1% |
| Amounts receivable within one year | 40/41 | €61,793 | €86,391 | +€24,598 | +39.8% |
| Trade receivables | 40 | €52,968 | €49,934 | -€3,034 | -5.7% |
| Other amounts receivable | 41 | €8,825 | €36,456 | +€27,632 | +313% |
| Current investments | 50/53 | €13,516 | €13,516 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,560 | €69,454 | +€60,894 | +711% |
| Deferred charges and accrued income | 490/1 | €1,567 | €1,843 | +€276 | +17.6% |
| Total equity and liabilities | 10/49 | €299,929 | €329,385 | +€29,456 | +9.8% |
| Equity | 10/15 | €169,786 | €129,658 | -€40,128 | -23.6% |
| Contributions | 10/11 | €51,000 | €51,000 | = | 0.0% |
| Reserves | 13 | €118,786 | €78,658 | -€40,128 | -33.8% |
| Distributable reserves | 133 | €118,786 | €78,658 | -€40,128 | -33.8% |
| Amounts payable | 17/49 | €130,143 | €199,727 | +€69,584 | +53.5% |
| Amounts payable after more than one year | 17 | €39,958 | €32,546 | -€7,412 | -18.5% |
| Financial debts | 170/4 | €39,958 | €32,546 | -€7,412 | -18.5% |
| Amounts payable within one year | 42/48 | €90,177 | €165,851 | +€75,673 | +83.9% |
| Current portion of amounts payable after more than one year | 42 | €8,171 | €7,412 | -€759 | -9.3% |
| Trade debts | 44 | €48,432 | €19,180 | -€29,252 | -60.4% |
| Suppliers | 440/4 | €48,432 | €19,180 | -€29,252 | -60.4% |
| Advances received on contracts in progress | 46 | €6,050 | €6,050 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €27,524 | €53,790 | +€26,265 | +95.4% |
| Taxes | 450/3 | €25,080 | €53,790 | +€28,710 | +114% |
| Remuneration and social security | 454/9 | €2,445 | - | -€2,445 | |
| Other amounts payable | 47/48 | - | €79,419 | +€79,419 | |
| Accrued charges and deferred income | 492/3 | €8 | €1,330 | +€1,322 | +16,866% |
| Non-recurring operating income | 76A | - | €7,378 | +€7,378 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,455 | €18,554 | -€4,901 | -20.9% |
| Other operating charges | 640/8 | €2,715 | €2,406 | -€310 | -11.4% |
| Non-recurring operating charges | 66A | €558 | - | -€558 | |
| Gross operating margin | 9900 | €75,340 | €88,324 | +€12,985 | +17.2% |
| Operating profit (loss) | 9901 | €48,611 | €67,364 | +€18,753 | +38.6% |
| Financial income | 75/76B | €250 | €1,170 | +€920 | +367% |
| Recurring financial income | 75 | €250 | €1,170 | +€920 | +367% |
| Financial charges | 65/66B | €740 | €619 | -€121 | -16.4% |
| Recurring financial charges | 65 | €740 | €619 | -€121 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €48,121 | €67,916 | +€19,794 | +41.1% |
| Income taxes | 67/77 | €17,507 | €24,444 | +€6,937 | +39.6% |
| Profit (loss) for the period | 9904 | €30,614 | €43,472 | +€12,857 | +42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,614 | €43,472 | +€12,857 | +42.0% |
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 26 October 2026 via checked.be.