DIOSEI: 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.
DIOSEI
Largest movements
- Receivables within one year +€47,586
up €47,586 (+143%), from €33,281 to €80,867
of which Trade receivables: +€56,070
- Tangible fixed assets -€9,148
down €9,148 (-23.9%), from €38,308 to €29,159
- Cash -€6,931
down €6,931 (-54.0%), from €12,832 to €5,902
mainly Receivables within one year (-€47,586) and Contributions, distributions and other (-€10,000)
- Deferred charges and accrued income +€3,513
up €3,513 (+510%), from €689 to €4,203
- Trade debts +€28,234
up €28,234 (+1,445%), from €1,954 to €30,188
- Profit (loss) carried forward +€11,472
up €11,472 (+50.2%), from €22,857 to €34,330
- Debts after one year -€7,524
down €7,524 (-30.2%), from €24,880 to €17,356
- Tax, wage and social debts +€2,360
up €2,360 (+11.0%), from €21,373 to €23,733
- Other operating charges -€6,234
down €6,234 (-85.1%), from €7,329 to €1,095
- Taxes -€2,412
down €2,412 (-20.8%), from €11,589 to €9,178
- Financial charges +€992
up €992 (+25.4%), from €3,906 to €4,897
- Gross operating margin -€766
down €766 (-1.6%), from €47,189 to €46,423
- Depreciation +€696
up €696 (+6.9%), from €10,092 to €10,789
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 | €85,110 | €120,131 | +€35,021 | +41.1% |
| Fixed assets | 21/28 | €38,308 | €29,159 | -€9,148 | -23.9% |
| Tangible fixed assets | 22/27 | €38,308 | €29,159 | -€9,148 | -23.9% |
| Furniture and vehicles | 24 | €38,308 | €29,159 | -€9,148 | -23.9% |
| Current assets | 29/58 | €46,803 | €90,972 | +€44,169 | +94.4% |
| Amounts receivable within one year | 40/41 | €33,281 | €80,867 | +€47,586 | +143% |
| Trade receivables | 40 | €8,175 | €64,245 | +€56,070 | +686% |
| Other amounts receivable | 41 | €25,106 | €16,622 | -€8,484 | -33.8% |
| Cash at bank and in hand | 54/58 | €12,832 | €5,902 | -€6,931 | -54.0% |
| Deferred charges and accrued income | 490/1 | €689 | €4,203 | +€3,513 | +510% |
| Total equity and liabilities | 10/49 | €85,110 | €120,131 | +€35,021 | +41.1% |
| Equity | 10/15 | €22,857 | €34,330 | +€11,472 | +50.2% |
| Profit (loss) carried forward | 14 | €22,857 | €34,330 | +€11,472 | +50.2% |
| Amounts payable | 17/49 | €62,253 | €85,801 | +€23,549 | +37.8% |
| Amounts payable after more than one year | 17 | €24,880 | €17,356 | -€7,524 | -30.2% |
| Financial debts | 170/4 | €24,880 | €17,356 | -€7,524 | -30.2% |
| Amounts payable within one year | 42/48 | €37,373 | €68,445 | +€31,073 | +83.1% |
| Current portion of amounts payable after more than one year | 42 | €7,046 | €7,524 | +€478 | +6.8% |
| Trade debts | 44 | €1,954 | €30,188 | +€28,234 | +1,445% |
| Suppliers | 440/4 | €1,954 | €30,188 | +€28,234 | +1,445% |
| Taxes, remuneration and social security | 45 | €21,373 | €23,733 | +€2,360 | +11.0% |
| Taxes | 450/3 | €21,373 | €23,733 | +€2,360 | +11.0% |
| Other amounts payable | 47/48 | €7,000 | €7,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,092 | €10,789 | +€696 | +6.9% |
| Other operating charges | 640/8 | €7,329 | €1,095 | -€6,234 | -85.1% |
| Gross operating margin | 9900 | €47,189 | €46,423 | -€766 | -1.6% |
| Operating profit (loss) | 9901 | €29,767 | €34,539 | +€4,772 | +16.0% |
| Financial income | 75/76B | €959 | €1,008 | +€49 | +5.1% |
| Recurring financial income | 75 | €959 | €1,008 | +€49 | +5.1% |
| Financial charges | 65/66B | €3,906 | €4,897 | +€992 | +25.4% |
| Recurring financial charges | 65 | €3,906 | €4,897 | +€992 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | €26,820 | €30,650 | +€3,830 | +14.3% |
| Income taxes | 67/77 | €11,589 | €9,178 | -€2,412 | -20.8% |
| Profit (loss) for the period | 9904 | €15,231 | €21,472 | +€6,241 | +41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,231 | €21,472 | +€6,241 | +41.0% |
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 28 October 2026 via checked.be.