Diop: 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.
Diop
Largest movements
- Receivables within one year +€92,910
up €92,910 (+235.4%), from €39,475 to €132,385
of which Trade receivables: +€92,876
- Stocks and contracts +€25,000
up €25,000 (+40.3%), from €62,000 to €87,000
- Tangible fixed assets -€24,054
down €24,054 (-20.1%), from €119,893 to €95,839
of which Furniture and vehicles: -€17,964
- Cash -€3,703
down €3,703 (-18.9%), from €19,590 to €15,887
mainly Receivables within one year (-€92,910) and Stocks and contracts (-€25,000)
- Deferred charges and accrued income -€3,381
down €3,381 (-87.3%), from €3,873 to €492
- Other debts +€65,146
up €65,146 (+54.5%), from €119,622 to €184,767
- Trade debts +€27,842
up €27,842 (+422.8%), from €6,585 to €34,427
- Tax, wage and social debts +€21,346
up €21,346 (+249.1%), from €8,569 to €29,915
of which Taxes: +€17,524
- Short-term financial debts -€15,000
down €15,000 (-48.3%), from €31,050 to €16,050
- Reserves -€12,563
down €12,563 (-21.3%), from €59,006 to €46,443
of which Distributable reserves: -€12,563
- Depreciation -€8,523
down €8,523 (-58.3%), from €14,613 to €6,090
- Gross operating margin -€6,775
down €6,775 (-10.3%), from €66,037 to €59,262
- Staff costs -€3,500
down €3,500 (-5.8%), from €60,010 to €56,511
- Financial income -€766
down €766 (-87.2%), from €879 to €112
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 | €244,831 | €331,603 | +€86,772 | +35.4% |
| Fixed assets | 21/28 | €119,893 | €95,839 | -€24,054 | -20.1% |
| Tangible fixed assets | 22/27 | €119,893 | €95,839 | -€24,054 | -20.1% |
| Land and buildings | 22 | €86,356 | €85,901 | -€455 | -0.5% |
| Plant, machinery and equipment | 23 | €15,572 | €9,938 | -€5,634 | -36.2% |
| Furniture and vehicles | 24 | €17,964 | - | -€17,964 | |
| Current assets | 29/58 | €124,938 | €235,764 | +€110,826 | +88.7% |
| Stocks and contracts in progress | 3 | €62,000 | €87,000 | +€25,000 | +40.3% |
| Stocks | 30/36 | €62,000 | €87,000 | +€25,000 | +40.3% |
| Amounts receivable within one year | 40/41 | €39,475 | €132,385 | +€92,910 | +235.4% |
| Trade receivables | 40 | €39,475 | €132,351 | +€92,876 | +235.3% |
| Other amounts receivable | 41 | - | €34 | +€34 | |
| Cash at bank and in hand | 54/58 | €19,590 | €15,887 | -€3,703 | -18.9% |
| Deferred charges and accrued income | 490/1 | €3,873 | €492 | -€3,381 | -87.3% |
| Total equity and liabilities | 10/49 | €244,831 | €331,603 | +€86,772 | +35.4% |
| Equity | 10/15 | €79,006 | €66,443 | -€12,563 | -15.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €59,006 | €46,443 | -€12,563 | -21.3% |
| Tax-exempt reserves | 132 | €4,635 | €4,635 | = | 0.0% |
| Distributable reserves | 133 | €54,371 | €41,808 | -€12,563 | -23.1% |
| Amounts payable | 17/49 | €165,825 | €265,160 | +€99,334 | +59.9% |
| Amounts payable within one year | 42/48 | €165,825 | €265,160 | +€99,334 | +59.9% |
| Financial debts | 43 | €31,050 | €16,050 | -€15,000 | -48.3% |
| Credit institutions | 430/8 | €31,050 | €16,050 | -€15,000 | -48.3% |
| Trade debts | 44 | €6,585 | €34,427 | +€27,842 | +422.8% |
| Suppliers | 440/4 | €6,585 | €34,427 | +€27,842 | +422.8% |
| Taxes, remuneration and social security | 45 | €8,569 | €29,915 | +€21,346 | +249.1% |
| Taxes | 450/3 | €1,926 | €19,450 | +€17,524 | +910.0% |
| Remuneration and social security | 454/9 | €6,643 | €10,465 | +€3,822 | +57.5% |
| Other amounts payable | 47/48 | €119,622 | €184,767 | +€65,146 | +54.5% |
| Remuneration, social security and pensions | 62 | €60,010 | €56,511 | -€3,500 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,613 | €6,090 | -€8,523 | -58.3% |
| Other operating charges | 640/8 | €8,361 | €7,732 | -€629 | -7.5% |
| Gross operating margin | 9900 | €66,037 | €59,262 | -€6,775 | -10.3% |
| Operating profit (loss) | 9901 | -€16,946 | -€11,070 | +€5,876 | +34.7% |
| Financial income | 75/76B | €879 | €112 | -€766 | -87.2% |
| Recurring financial income | 75 | €879 | €112 | -€766 | -87.2% |
| Financial charges | 65/66B | €1,591 | €1,605 | +€13 | +0.8% |
| Recurring financial charges | 65 | €1,591 | €1,605 | +€13 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€17,659 | -€12,563 | +€5,096 | +28.9% |
| Income taxes | 67/77 | €137 | - | -€137 | |
| Profit (loss) for the period | 9904 | -€17,795 | -€12,563 | +€5,233 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,795 | -€12,563 | +€5,233 | +29.4% |
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 5 October 2026 via checked.be.