DIOSCURI: 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.
DIOSCURI
Largest movements
- Receivables within one year -€88,915
down €88,915 (-89.1%), from €99,751 to €10,837
of which Other amounts receivable: -€89,217
- Cash +€68,542
up €68,542 (+112%), from €61,462 to €130,004
mainly Receivables within one year (+€88,915) and Net result for the year (+€2,090)
- Other debts -€24,300
down €24,300 (-19.9%), from €122,228 to €97,929
- Reserves +€2,090
up €2,090 (+7.2%), from €28,978 to €31,068
- Gross operating margin -€32,832
down €32,832 (-89.5%), from €36,689 to €3,858
- Taxes -€6,722
down €6,722 (-92.8%), from €7,245 to €522
- Other operating charges +€628
up €628 (+1,255%), from €50 to €678
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 | €162,196 | €141,369 | -€20,827 | -12.8% |
| Fixed assets | 21/28 | €984 | €529 | -€455 | -46.3% |
| Intangible fixed assets | 21 | €45 | €40 | -€5 | -11.0% |
| Tangible fixed assets | 22/27 | €938 | €488 | -€450 | -48.0% |
| Plant, machinery and equipment | 23 | €382 | €199 | -€183 | -48.0% |
| Furniture and vehicles | 24 | €556 | €289 | -€267 | -48.0% |
| Current assets | 29/58 | €161,213 | €140,840 | -€20,372 | -12.6% |
| Amounts receivable within one year | 40/41 | €99,751 | €10,837 | -€88,915 | -89.1% |
| Trade receivables | 40 | €10,000 | €10,303 | +€303 | +3.0% |
| Other amounts receivable | 41 | €89,751 | €534 | -€89,217 | -99.4% |
| Cash at bank and in hand | 54/58 | €61,462 | €130,004 | +€68,542 | +112% |
| Total equity and liabilities | 10/49 | €162,196 | €141,369 | -€20,827 | -12.8% |
| Equity | 10/15 | €30,978 | €33,068 | +€2,090 | +6.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €28,978 | €31,068 | +€2,090 | +7.2% |
| Distributable reserves | 133 | €28,978 | €31,068 | +€2,090 | +7.2% |
| Amounts payable | 17/49 | €131,218 | €108,301 | -€22,917 | -17.5% |
| Amounts payable within one year | 42/48 | €131,218 | €108,301 | -€22,917 | -17.5% |
| Trade debts | 44 | €1,626 | €2,297 | +€671 | +41.3% |
| Suppliers | 440/4 | €1,626 | €2,297 | +€671 | +41.3% |
| Taxes, remuneration and social security | 45 | €7,363 | €8,075 | +€711 | +9.7% |
| Taxes | 450/3 | €7,363 | €8,075 | +€711 | +9.7% |
| Other amounts payable | 47/48 | €122,228 | €97,929 | -€24,300 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €416 | €455 | +€39 | +9.2% |
| Other operating charges | 640/8 | €50 | €678 | +€628 | +1,255% |
| Gross operating margin | 9900 | €36,689 | €3,858 | -€32,832 | -89.5% |
| Operating profit (loss) | 9901 | €36,223 | €2,725 | -€33,498 | -92.5% |
| Financial charges | 65/66B | - | €113 | +€113 | |
| Recurring financial charges | 65 | - | €113 | +€113 | |
| Profit (loss) for the period before taxes | 9903 | €36,223 | €2,612 | -€33,610 | -92.8% |
| Income taxes | 67/77 | €7,245 | €522 | -€6,722 | -92.8% |
| Profit (loss) for the period | 9904 | €28,978 | €2,090 | -€26,888 | -92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,978 | €2,090 | -€26,888 | -92.8% |
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.