Dioné: 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.
Dioné
Largest movements
- Cash +€22,585
up €22,585 (+29.5%), from €76,570 to €99,155
mainly Net result for the year (+€19,585) and Tax, wage and social debts (+€7,096)
- Receivables within one year -€4,791
no longer reported in 2025 (was €4,791)
- Profit (loss) carried forward +€74,462
up €74,462 (+13842.3%), from €538 to €75,000
- Reserves -€67,000
no longer reported in 2025 (was €67,000)
- Tax, wage and social debts +€7,096
up €7,096 (+402.6%), from €1,762 to €8,858
- Other debts +€4,053
up €4,053 (+46.0%), from €8,812 to €12,865
- Gross operating margin +€27,542
up €27,542 (+19360.3%), from €142 to €27,684
- Taxes +€7,401
up €7,401 (+7260.6%), from €102 to €7,503
- Financial charges -€567
down €567 (-79.6%), from €713 to €145
- Financial income -€474
down €474 (-94.9%), from €500 to €25
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 | €82,423 | €99,751 | +€17,328 | +21.0% |
| Fixed assets | 21/28 | €1,063 | €596 | -€466 | -43.9% |
| Tangible fixed assets | 22/27 | €1,063 | €596 | -€466 | -43.9% |
| Furniture and vehicles | 24 | €1,063 | €596 | -€466 | -43.9% |
| Current assets | 29/58 | €81,361 | €99,155 | +€17,794 | +21.9% |
| Amounts receivable within one year | 40/41 | €4,791 | - | -€4,791 | |
| Trade receivables | 40 | €4,791 | - | -€4,791 | |
| Cash at bank and in hand | 54/58 | €76,570 | €99,155 | +€22,585 | +29.5% |
| Total equity and liabilities | 10/49 | €82,423 | €99,751 | +€17,328 | +21.0% |
| Equity | 10/15 | €70,538 | €78,000 | +€7,462 | +10.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €67,000 | - | -€67,000 | |
| Distributable reserves | 133 | €67,000 | - | -€67,000 | |
| Profit (loss) carried forward | 14 | €538 | €75,000 | +€74,462 | +13842.3% |
| Amounts payable | 17/49 | €11,886 | €21,751 | +€9,866 | +83.0% |
| Amounts payable within one year | 42/48 | €11,330 | €21,751 | +€10,421 | +92.0% |
| Trade debts | 44 | €756 | €28 | -€728 | -96.3% |
| Suppliers | 440/4 | €756 | €28 | -€728 | -96.3% |
| Taxes, remuneration and social security | 45 | €1,762 | €8,858 | +€7,096 | +402.6% |
| Taxes | 450/3 | €1,762 | €8,858 | +€7,096 | +402.6% |
| Other amounts payable | 47/48 | €8,812 | €12,865 | +€4,053 | +46.0% |
| Accrued charges and deferred income | 492/3 | €555 | - | -€555 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €302 | €466 | +€164 | +54.3% |
| Other operating charges | 640/8 | €100 | €10 | -€90 | -90.0% |
| Gross operating margin | 9900 | €142 | €27,684 | +€27,542 | +19360.3% |
| Operating profit (loss) | 9901 | -€260 | €27,208 | +€27,468 | |
| Financial income | 75/76B | €500 | €25 | -€474 | -94.9% |
| Recurring financial income | 75 | €500 | €25 | -€474 | -94.9% |
| Financial charges | 65/66B | €713 | €145 | -€567 | -79.6% |
| Recurring financial charges | 65 | €713 | €145 | -€567 | -79.6% |
| Profit (loss) for the period before taxes | 9903 | -€473 | €27,088 | +€27,561 | |
| Income taxes | 67/77 | €102 | €7,503 | +€7,401 | +7260.6% |
| Profit (loss) for the period | 9904 | -€575 | €19,585 | +€20,159 | |
| Profit (loss) for the period to be appropriated | 9905 | -€575 | €19,585 | +€20,159 |
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 8 October 2026 via checked.be.