DIOMI: 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.
DIOMI
Largest movements
- Receivables within one year +€4,432
up €4,432 (+133%), from €3,338 to €7,770
of which Trade receivables: +€5,865
- Cash +€3,790
up €3,790 (+6.7%), from €56,938 to €60,729
mainly Net result for the year (+€47,667) and Other debts (+€26,055)
- Stocks and contracts +€1,676
up €1,676 (+26.8%), from €6,245 to €7,920
- Tangible fixed assets -€1,334
down €1,334 (-3.6%), from €37,070 to €35,736
of which Furniture and vehicles: -€6,692
- Other debts +€26,055
up €26,055 (+910%), from €2,863 to €28,917
- Accrued charges and deferred income -€11,550
no longer reported in 2025 (was €11,550)
- Current portion of long-term debt -€5,781
no longer reported in 2025 (was €5,781)
- Profit (loss) carried forward -€1,205
down €1,205 (-2.5%), from €48,871 to €47,667
- Gross operating margin +€21,679
up €21,679 (+19.6%), from €110,366 to €132,045
- Staff costs +€21,032
up €21,032 (+63.8%), from €32,976 to €54,007
- Taxes +€3,329
up €3,329 (+25.4%), from €13,123 to €16,452
- Financial charges -€2,293
down €2,293 (-75.7%), from €3,029 to €736
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 | €103,592 | €112,156 | +€8,564 | +8.3% |
| Fixed assets | 21/28 | €37,070 | €35,736 | -€1,334 | -3.6% |
| Tangible fixed assets | 22/27 | €37,070 | €35,736 | -€1,334 | -3.6% |
| Plant, machinery and equipment | 23 | €671 | €6,029 | +€5,359 | +799% |
| Furniture and vehicles | 24 | €36,400 | €29,707 | -€6,692 | -18.4% |
| Current assets | 29/58 | €66,521 | €76,419 | +€9,898 | +14.9% |
| Stocks and contracts in progress | 3 | €6,245 | €7,920 | +€1,676 | +26.8% |
| Stocks | 30/36 | €6,245 | €7,920 | +€1,676 | +26.8% |
| Amounts receivable within one year | 40/41 | €3,338 | €7,770 | +€4,432 | +133% |
| Trade receivables | 40 | €1,842 | €7,707 | +€5,865 | +318% |
| Other amounts receivable | 41 | €1,496 | €63 | -€1,433 | -95.8% |
| Cash at bank and in hand | 54/58 | €56,938 | €60,729 | +€3,790 | +6.7% |
| Total equity and liabilities | 10/49 | €103,592 | €112,156 | +€8,564 | +8.3% |
| Equity | 10/15 | €50,871 | €49,667 | -€1,205 | -2.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,871 | €47,667 | -€1,205 | -2.5% |
| Amounts payable | 17/49 | €52,720 | €62,489 | +€9,769 | +18.5% |
| Amounts payable after more than one year | 17 | €18,641 | €18,641 | = | 0.0% |
| Financial debts | 170/4 | €18,641 | €18,641 | = | 0.0% |
| Amounts payable within one year | 42/48 | €22,530 | €43,848 | +€21,319 | +94.6% |
| Current portion of amounts payable after more than one year | 42 | €5,781 | - | -€5,781 | |
| Trade debts | 44 | €3,052 | €3,504 | +€452 | +14.8% |
| Suppliers | 440/4 | €3,052 | €3,504 | +€452 | +14.8% |
| Taxes, remuneration and social security | 45 | €10,834 | €11,427 | +€593 | +5.5% |
| Taxes | 450/3 | €8,921 | €7,027 | -€1,894 | -21.2% |
| Remuneration and social security | 454/9 | €1,913 | €4,400 | +€2,487 | +130% |
| Other amounts payable | 47/48 | €2,863 | €28,917 | +€26,055 | +910% |
| Accrued charges and deferred income | 492/3 | €11,550 | - | -€11,550 | |
| Remuneration, social security and pensions | 62 | €32,976 | €54,007 | +€21,032 | +63.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,652 | €10,713 | +€1,061 | +11.0% |
| Other operating charges | 640/8 | €2,868 | €2,471 | -€397 | -13.8% |
| Gross operating margin | 9900 | €110,366 | €132,045 | +€21,679 | +19.6% |
| Operating profit (loss) | 9901 | €64,871 | €64,854 | -€17 | 0.0% |
| Financial income | 75/76B | €152 | €0 | -€152 | -100.0% |
| Recurring financial income | 75 | €152 | €0 | -€152 | -100.0% |
| Financial charges | 65/66B | €3,029 | €736 | -€2,293 | -75.7% |
| Recurring financial charges | 65 | €3,029 | €736 | -€2,293 | -75.7% |
| Profit (loss) for the period before taxes | 9903 | €61,994 | €64,118 | +€2,124 | +3.4% |
| Income taxes | 67/77 | €13,123 | €16,452 | +€3,329 | +25.4% |
| Profit (loss) for the period | 9904 | €48,871 | €47,667 | -€1,205 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €48,871 | €47,667 | -€1,205 | -2.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.