DIOZ: 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.
DIOZ
Largest movements
- Tangible fixed assets -€55,548
down €55,548 (-4.1%), from €1.4m to €1.3m
- Debts after one year -€98,498
down €98,498 (-10.2%), from €963,881 to €865,383
- Reserves +€76,154
up €76,154 (+388%), from €19,638 to €95,791
- Other debts -€41,092
down €41,092 (-19.5%), from €211,092 to €170,000
- Gross operating margin -€1.0m
down €1.0m (-85.3%), from €1.2m to €175,542
- Taxes -€254,407
down €254,407 (-90.8%), from €280,103 to €25,696
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 | €1,365,509 | €1,306,162 | -€59,347 | -4.3% |
| Fixed assets | 21/28 | €1,356,212 | €1,300,664 | -€55,548 | -4.1% |
| Tangible fixed assets | 22/27 | €1,356,212 | €1,300,664 | -€55,548 | -4.1% |
| Land and buildings | 22 | €1,356,212 | €1,300,664 | -€55,548 | -4.1% |
| Current assets | 29/58 | €9,297 | €5,498 | -€3,799 | -40.9% |
| Amounts receivable within one year | 40/41 | €243 | €62 | -€181 | -74.4% |
| Other amounts receivable | 41 | €243 | €62 | -€181 | -74.4% |
| Cash at bank and in hand | 54/58 | €9,054 | €5,436 | -€3,618 | -40.0% |
| Total equity and liabilities | 10/49 | €1,365,509 | €1,306,162 | -€59,347 | -4.3% |
| Equity | 10/15 | €38,289 | €114,442 | +€76,154 | +199% |
| Contributions | 10/11 | €18,651 | €18,651 | = | 0.0% |
| Reserves | 13 | €19,638 | €95,791 | +€76,154 | +388% |
| Distributable reserves | 133 | €19,638 | €95,791 | +€76,154 | +388% |
| Amounts payable | 17/49 | €1,327,220 | €1,191,720 | -€135,500 | -10.2% |
| Amounts payable after more than one year | 17 | €963,881 | €865,383 | -€98,498 | -10.2% |
| Financial debts | 170/4 | €963,881 | €865,383 | -€98,498 | -10.2% |
| Amounts payable within one year | 42/48 | €363,340 | €326,337 | -€37,002 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €96,878 | €98,498 | +€1,620 | +1.7% |
| Trade debts | 44 | €1,029 | €803 | -€226 | -21.9% |
| Suppliers | 440/4 | €1,029 | €803 | -€226 | -21.9% |
| Taxes, remuneration and social security | 45 | €54,340 | €57,036 | +€2,696 | +5.0% |
| Taxes | 450/3 | €54,340 | €57,036 | +€2,696 | +5.0% |
| Other amounts payable | 47/48 | €211,092 | €170,000 | -€41,092 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,548 | €55,548 | = | 0.0% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | €1,194,351 | €175,542 | -€1.0m | -85.3% |
| Operating profit (loss) | 9901 | €1,137,836 | €118,996 | -€1.0m | -89.5% |
| Financial income | 75/76B | €4,040 | - | -€4,040 | |
| Recurring financial income | 75 | €4,040 | - | -€4,040 | |
| Financial charges | 65/66B | €21,537 | €17,146 | -€4,391 | -20.4% |
| Recurring financial charges | 65 | €21,537 | €17,146 | -€4,391 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €1,120,338 | €101,850 | -€1.0m | -90.9% |
| Income taxes | 67/77 | €280,103 | €25,696 | -€254,407 | -90.8% |
| Profit (loss) for the period | 9904 | €840,235 | €76,154 | -€764,082 | -90.9% |
| Profit (loss) for the period to be appropriated | 9905 | €840,235 | €76,154 | -€764,082 | -90.9% |
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 22 October 2026 via checked.be.