DIOPSIDE: 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.
DIOPSIDE
Largest movements
- Cash -€934
down €934 (-42.1%), from €2,217 to €1,283
mainly Trade debts (-€3,918) and Tax, wage and social debts (-€2,641)
- Receivables within one year -€346
down €346 (-63.7%), from €543 to €197
- Profit (loss) carried forward +€5,279
up €5,279 (+38.2%), from -€13,830 to -€8,551
- Trade debts -€3,918
down €3,918 (-90.5%), from €4,331 to €412
- Tax, wage and social debts -€2,641
down €2,641 (-66.4%), from €3,977 to €1,336
of which Remuneration and social security: -€2,750
- Purchases and services -€39,064
no longer reported in 2025 (was €39,064)
- Turnover -€31,655
no longer reported in 2025 (was €31,655)
- Gross operating margin +€8,541
up €8,541, from -€2,910 to €5,632
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 | €2,760 | €1,480 | -€1,280 | -46.4% |
| Current assets | 29/58 | €2,760 | €1,480 | -€1,280 | -46.4% |
| Amounts receivable within one year | 40/41 | €543 | €197 | -€346 | -63.7% |
| Trade receivables | 40 | €543 | €197 | -€346 | -63.7% |
| Cash at bank and in hand | 54/58 | €2,217 | €1,283 | -€934 | -42.1% |
| Total equity and liabilities | 10/49 | €2,760 | €1,480 | -€1,280 | -46.4% |
| Equity | 10/15 | -€5,746 | -€466 | +€5,279 | +91.9% |
| Contributions | 10/11 | €6,225 | €6,225 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,830 | -€8,551 | +€5,279 | +38.2% |
| Amounts payable | 17/49 | €8,505 | €1,946 | -€6,559 | -77.1% |
| Amounts payable within one year | 42/48 | €8,505 | €1,946 | -€6,559 | -77.1% |
| Trade debts | 44 | €4,331 | €412 | -€3,918 | -90.5% |
| Suppliers | 440/4 | €4,331 | €412 | -€3,918 | -90.5% |
| Taxes, remuneration and social security | 45 | €3,977 | €1,336 | -€2,641 | -66.4% |
| Taxes | 450/3 | €477 | €586 | +€109 | +22.9% |
| Remuneration and social security | 454/9 | €3,500 | €750 | -€2,750 | -78.6% |
| Other amounts payable | 47/48 | €198 | €198 | = | 0.0% |
| Turnover | 70 | €31,655 | - | -€31,655 | |
| Goods, raw materials, services and sundry goods | 60/61 | €39,064 | - | -€39,064 | |
| Non-recurring operating charges | 66A | €87 | €27 | -€60 | -69.2% |
| Gross operating margin | 9900 | -€2,910 | €5,632 | +€8,541 | |
| Operating profit (loss) | 9901 | -€2,997 | €5,605 | +€8,601 | |
| Financial income | 75/76B | €0 | €1 | +€0 | +525.0% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +525.0% |
| Financial charges | 65/66B | €318 | €326 | +€8 | +2.6% |
| Recurring financial charges | 65 | €318 | €326 | +€8 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,314 | €5,279 | +€8,594 | |
| Profit (loss) for the period | 9904 | -€3,314 | €5,279 | +€8,594 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,314 | €5,279 | +€8,594 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.