DIORISIS: 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.
DIORISIS
Largest movements
- Cash -€21,358
down €21,358 (-63.7%), from €33,512 to €12,154
mainly Net result for the year (-€20,748) and Receivables within one year (-€1,674)
- Receivables within one year +€1,674
up €1,674 (+11.2%), from €14,944 to €16,618
of which Other amounts receivable: +€1,674
- Profit (loss) carried forward -€20,748
down €20,748 (-21.7%), from -€95,681 to -€116,428
- Trade debts +€1,521
up €1,521 (+438.7%), from €347 to €1,868
- Other debts -€1,272
down €1,272 (-7.3%), from €17,395 to €16,122
- Gross operating margin +€23,808
up €23,808 (+55.7%), from -€42,708 to -€18,900
- Other operating charges +€1,143
up €1,143 (+208.6%), from €548 to €1,691
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 | €50,577 | €30,479 | -€20,098 | -39.7% |
| Fixed assets | 21/28 | €1,284 | €1,095 | -€189 | -14.7% |
| Tangible fixed assets | 22/27 | €766 | €577 | -€189 | -24.7% |
| Furniture and vehicles | 24 | €766 | €577 | -€189 | -24.7% |
| Financial fixed assets | 28 | €518 | €518 | = | 0.0% |
| Current assets | 29/58 | €49,293 | €29,384 | -€19,909 | -40.4% |
| Amounts receivable within one year | 40/41 | €14,944 | €16,618 | +€1,674 | +11.2% |
| Trade receivables | 40 | €10,900 | €10,900 | = | 0.0% |
| Other amounts receivable | 41 | €4,044 | €5,718 | +€1,674 | +41.4% |
| Cash at bank and in hand | 54/58 | €33,512 | €12,154 | -€21,358 | -63.7% |
| Deferred charges and accrued income | 490/1 | €838 | €613 | -€225 | -26.8% |
| Total equity and liabilities | 10/49 | €50,577 | €30,479 | -€20,098 | -39.7% |
| Equity | 10/15 | -€15,621 | -€36,368 | -€20,748 | -132.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €73,860 | €73,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €72,000 | €72,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,681 | -€116,428 | -€20,748 | -21.7% |
| Provisions and deferred taxes | 16 | €48,000 | €48,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €48,000 | €48,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €48,000 | €48,000 | = | 0.0% |
| Amounts payable | 17/49 | €18,198 | €18,847 | +€650 | +3.6% |
| Amounts payable within one year | 42/48 | €18,198 | €18,847 | +€650 | +3.6% |
| Trade debts | 44 | €347 | €1,868 | +€1,521 | +438.7% |
| Suppliers | 440/4 | €347 | €1,868 | +€1,521 | +438.7% |
| Taxes, remuneration and social security | 45 | €456 | €857 | +€401 | +87.9% |
| Taxes | 450/3 | €456 | €857 | +€401 | +87.9% |
| Other amounts payable | 47/48 | €17,395 | €16,122 | -€1,272 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189 | €189 | = | 0.0% |
| Other operating charges | 640/8 | €548 | €1,691 | +€1,143 | +208.6% |
| Gross operating margin | 9900 | -€42,708 | -€18,900 | +€23,808 | +55.7% |
| Operating profit (loss) | 9901 | -€43,445 | -€20,780 | +€22,665 | +52.2% |
| Financial income | 75/76B | €551 | €456 | -€96 | -17.4% |
| Recurring financial income | 75 | €551 | €456 | -€96 | -17.4% |
| Financial charges | 65/66B | - | €0 | +€0 | |
| Recurring financial charges | 65 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | -€42,893 | -€20,324 | +€22,569 | +52.6% |
| Income taxes | 67/77 | €89 | €423 | +€335 | +377.4% |
| Profit (loss) for the period | 9904 | -€42,982 | -€20,748 | +€22,234 | +51.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,982 | -€20,748 | +€22,234 | +51.7% |
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 9 October 2026 via checked.be.