DIOSA: 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.
DIOSA
Largest movements
- Stocks and contracts -€10,650
down €10,650 (-87.7%), from €12,150 to €1,500
- Cash +€6,509
up €6,509 (+74.0%), from €8,792 to €15,301
mainly Stocks and contracts (+€10,650) and Trade debts (+€5,355)
- Receivables within one year +€5,479
up €5,479 (+12.1%), from €45,335 to €50,813
of which Trade receivables: +€7,020
- Tangible fixed assets -€1,529
down €1,529 (-28.4%), from €5,384 to €3,855
of which Plant, machinery and equipment: -€1,567
- Deferred charges and accrued income -€1,050
down €1,050 (-31.2%), from €3,363 to €2,313
- Profit (loss) carried forward -€5,401
down €5,401 (-63.5%), from -€8,499 to -€13,901
- Trade debts +€5,355
up €5,355 (+26.2%), from €20,427 to €25,782
of which Suppliers: +€5,922
- Debts after one year -€4,202
down €4,202 (-10.7%), from €39,438 to €35,235
- Tax, wage and social debts +€2,657
up €2,657 (+12.3%), from €21,658 to €24,315
of which Taxes: +€1,929
- Gross operating margin -€23,196
down €23,196 (-40.0%), from €58,044 to €34,848
- Staff costs -€11,019
down €11,019 (-26.9%), from €40,901 to €29,882
- Depreciation -€5,246
down €5,246 (-60.8%), from €8,624 to €3,378
- Other operating charges +€2,126
up €2,126 (+57.9%), from €3,674 to €5,800
- Taxes -€990
down €990 (-53.3%), from €1,856 to €866
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 | €78,024 | €76,783 | -€1,241 | -1.6% |
| Fixed assets | 21/28 | €8,384 | €6,855 | -€1,529 | -18.2% |
| Tangible fixed assets | 22/27 | €5,384 | €3,855 | -€1,529 | -28.4% |
| Plant, machinery and equipment | 23 | €4,485 | €2,917 | -€1,567 | -34.9% |
| Furniture and vehicles | 24 | €899 | €937 | +€39 | +4.3% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €69,640 | €69,928 | +€288 | +0.4% |
| Stocks and contracts in progress | 3 | €12,150 | €1,500 | -€10,650 | -87.7% |
| Stocks | 30/36 | €12,150 | €1,500 | -€10,650 | -87.7% |
| Amounts receivable within one year | 40/41 | €45,335 | €50,813 | +€5,479 | +12.1% |
| Trade receivables | 40 | €31,804 | €38,824 | +€7,020 | +22.1% |
| Other amounts receivable | 41 | €13,531 | €11,989 | -€1,542 | -11.4% |
| Cash at bank and in hand | 54/58 | €8,792 | €15,301 | +€6,509 | +74.0% |
| Deferred charges and accrued income | 490/1 | €3,363 | €2,313 | -€1,050 | -31.2% |
| Total equity and liabilities | 10/49 | €78,024 | €76,783 | -€1,241 | -1.6% |
| Equity | 10/15 | -€3,499 | -€8,901 | -€5,401 | -154.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,499 | -€13,901 | -€5,401 | -63.5% |
| Amounts payable | 17/49 | €81,523 | €85,683 | +€4,160 | +5.1% |
| Amounts payable after more than one year | 17 | €39,438 | €35,235 | -€4,202 | -10.7% |
| Financial debts | 170/4 | €39,438 | €35,235 | -€4,202 | -10.7% |
| Amounts payable within one year | 42/48 | €42,085 | €50,448 | +€8,362 | +19.9% |
| Trade debts | 44 | €20,427 | €25,782 | +€5,355 | +26.2% |
| Suppliers | 440/4 | €19,860 | €25,782 | +€5,922 | +29.8% |
| Bills of exchange payable | 441 | €567 | - | -€567 | |
| Advances received on contracts in progress | 46 | - | €350 | +€350 | |
| Taxes, remuneration and social security | 45 | €21,658 | €24,315 | +€2,657 | +12.3% |
| Taxes | 450/3 | €15,196 | €17,124 | +€1,929 | +12.7% |
| Remuneration and social security | 454/9 | €6,462 | €7,191 | +€728 | +11.3% |
| Remuneration, social security and pensions | 62 | €40,901 | €29,882 | -€11,019 | -26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,624 | €3,378 | -€5,246 | -60.8% |
| Other operating charges | 640/8 | €3,674 | €5,800 | +€2,126 | +57.9% |
| Gross operating margin | 9900 | €58,044 | €34,848 | -€23,196 | -40.0% |
| Operating profit (loss) | 9901 | €4,844 | -€4,213 | -€9,057 | |
| Financial income | 75/76B | €8 | €60 | +€52 | +653.0% |
| Recurring financial income | 75 | €8 | €60 | +€52 | +653.0% |
| Financial charges | 65/66B | €345 | €382 | +€37 | +10.7% |
| Recurring financial charges | 65 | €345 | €382 | +€37 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €4,507 | -€4,535 | -€9,042 | |
| Income taxes | 67/77 | €1,856 | €866 | -€990 | -53.3% |
| Profit (loss) for the period | 9904 | €2,651 | -€5,401 | -€8,052 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,651 | -€5,401 | -€8,052 |
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 12 October 2026 via checked.be.