DIOPTRA: 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.
DIOPTRA
Largest movements
- Receivables within one year +€53,030
up €53,030 (+171%), from €30,995 to €84,026
of which Trade receivables: +€38,793
- Tangible fixed assets +€39,841
up €39,841 (+167%), from €23,914 to €63,755
of which Other tangible fixed assets: +€20,664
- Cash -€10,570
down €10,570 (-14.7%), from €71,841 to €61,271
mainly Receivables within one year (-€53,030) and Investment in fixed assets (net) (-€51,609)
- Deferred charges and accrued income +€5,519
up €5,519 (+385%), from €1,434 to €6,953
- Reserves +€43,444
up €43,444 (+56.2%), from €77,354 to €120,798
of which Distributable reserves: +€43,444
- Tax, wage and social debts +€22,576
up €22,576 (+444%), from €5,082 to €27,658
- Other debts +€20,708
up €20,708 (+112%), from €18,466 to €39,174
- Gross operating margin +€87,198
up €87,198 (+190%), from €45,851 to €133,049
- Taxes +€23,268
up €23,268 (+178%), from €13,055 to €36,323
- Depreciation +€8,819
up €8,819 (+280%), from €3,149 to €11,968
- Financial charges +€1,953
up €1,953 (+679%), from €288 to €2,241
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 | €130,149 | €217,769 | +€87,621 | +67.3% |
| Fixed assets | 21/28 | €25,879 | €65,520 | +€39,641 | +153% |
| Intangible fixed assets | 21 | €1,964 | €1,764 | -€200 | -10.2% |
| Tangible fixed assets | 22/27 | €23,914 | €63,755 | +€39,841 | +167% |
| Plant, machinery and equipment | 23 | €8,066 | €24,236 | +€16,170 | +200% |
| Furniture and vehicles | 24 | €7,775 | €10,783 | +€3,007 | +38.7% |
| Other tangible fixed assets | 26 | €8,073 | €28,737 | +€20,664 | +256% |
| Current assets | 29/58 | €104,270 | €152,249 | +€47,980 | +46.0% |
| Amounts receivable within one year | 40/41 | €30,995 | €84,026 | +€53,030 | +171% |
| Trade receivables | 40 | €27,421 | €66,213 | +€38,793 | +141% |
| Other amounts receivable | 41 | €3,575 | €17,812 | +€14,238 | +398% |
| Cash at bank and in hand | 54/58 | €71,841 | €61,271 | -€10,570 | -14.7% |
| Deferred charges and accrued income | 490/1 | €1,434 | €6,953 | +€5,519 | +385% |
| Total equity and liabilities | 10/49 | €130,149 | €217,769 | +€87,621 | +67.3% |
| Equity | 10/15 | €95,954 | €139,398 | +€43,444 | +45.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,354 | €120,798 | +€43,444 | +56.2% |
| Tax-exempt reserves | 132 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €65,354 | €108,798 | +€43,444 | +66.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €34,194 | €78,371 | +€44,177 | +129% |
| Amounts payable within one year | 42/48 | €34,042 | €78,349 | +€44,307 | +130% |
| Trade debts | 44 | €10,494 | €11,518 | +€1,024 | +9.8% |
| Suppliers | 440/4 | €10,494 | €11,518 | +€1,024 | +9.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €5,082 | €27,658 | +€22,576 | +444% |
| Taxes | 450/3 | €5,082 | €27,658 | +€22,576 | +444% |
| Other amounts payable | 47/48 | €18,466 | €39,174 | +€20,708 | +112% |
| Accrued charges and deferred income | 492/3 | €152 | €22 | -€131 | -85.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,149 | €11,968 | +€8,819 | +280% |
| Other operating charges | 640/8 | €828 | €1,472 | +€644 | +77.7% |
| Non-recurring operating charges | 66A | €3,052 | €0 | -€3,052 | -100% |
| Gross operating margin | 9900 | €45,851 | €133,049 | +€87,198 | +190% |
| Operating profit (loss) | 9901 | €38,821 | €119,609 | +€80,788 | +208% |
| Financial income | 75/76B | €702 | €1,573 | +€870 | +124% |
| Recurring financial income | 75 | €702 | €1,573 | +€870 | +124% |
| Financial charges | 65/66B | €288 | €2,241 | +€1,953 | +679% |
| Recurring financial charges | 65 | €288 | €2,241 | +€1,953 | +679% |
| Profit (loss) for the period before taxes | 9903 | €39,236 | €118,941 | +€79,705 | +203% |
| Income taxes | 67/77 | €13,055 | €36,323 | +€23,268 | +178% |
| Profit (loss) for the period | 9904 | €26,181 | €82,618 | +€56,437 | +216% |
| Profit (loss) for the period to be appropriated | 9905 | €26,181 | €82,618 | +€56,437 | +216% |
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 17 October 2026 via checked.be.