DIOZA: 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.
DIOZA
Largest movements
- Stocks and contracts +€26,852
up €26,852 (+91.6%), from €29,303 to €56,155
- Cash -€21,620
down €21,620 (-21.8%), from €99,303 to €77,683
mainly Trade debts (-€28,193) and Stocks and contracts (-€26,852)
- Receivables within one year -€5,981
down €5,981 (-39.0%), from €15,341 to €9,359
- Deferred charges and accrued income +€3,283
up €3,283 (+41.8%), from €7,846 to €11,130
- Trade debts -€28,193
down €28,193 (-94.9%), from €29,692 to €1,500
- Profit (loss) carried forward +€24,678
up €24,678 (+38.0%), from €64,873 to €89,551
- Other debts +€11,315
up €11,315 (+68.5%), from €16,520 to €27,835
- Tax, wage and social debts -€6,293
down €6,293 (-13.1%), from €48,010 to €41,716
of which Taxes: -€8,342
- Gross operating margin -€50,626
down €50,626 (-32.3%), from €156,828 to €106,202
- Staff costs -€11,177
down €11,177 (-17.4%), from €64,304 to €53,126
- Taxes -€6,386
down €6,386 (-40.0%), from €15,966 to €9,579
- Financial charges -€3,227
down €3,227 (-62.1%), from €5,199 to €1,973
- Other operating charges -€2,384
down €2,384 (-40.4%), from €5,902 to €3,518
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 | €165,295 | €166,802 | +€1,507 | +0.9% |
| Fixed assets | 21/28 | €13,502 | €12,476 | -€1,026 | -7.6% |
| Tangible fixed assets | 22/27 | €13,502 | €12,476 | -€1,026 | -7.6% |
| Furniture and vehicles | 24 | €1,541 | €837 | -€705 | -45.7% |
| Other tangible fixed assets | 26 | €11,961 | €11,639 | -€321 | -2.7% |
| Current assets | 29/58 | €151,793 | €154,326 | +€2,533 | +1.7% |
| Stocks and contracts in progress | 3 | €29,303 | €56,155 | +€26,852 | +91.6% |
| Stocks | 30/36 | €29,303 | €56,155 | +€26,852 | +91.6% |
| Amounts receivable within one year | 40/41 | €15,341 | €9,359 | -€5,981 | -39.0% |
| Other amounts receivable | 41 | €15,341 | €9,359 | -€5,981 | -39.0% |
| Cash at bank and in hand | 54/58 | €99,303 | €77,683 | -€21,620 | -21.8% |
| Deferred charges and accrued income | 490/1 | €7,846 | €11,130 | +€3,283 | +41.8% |
| Total equity and liabilities | 10/49 | €165,295 | €166,802 | +€1,507 | +0.9% |
| Equity | 10/15 | €71,073 | €95,751 | +€24,678 | +34.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,873 | €89,551 | +€24,678 | +38.0% |
| Amounts payable | 17/49 | €94,222 | €71,051 | -€23,171 | -24.6% |
| Amounts payable within one year | 42/48 | €94,222 | €71,051 | -€23,171 | -24.6% |
| Trade debts | 44 | €29,692 | €1,500 | -€28,193 | -94.9% |
| Suppliers | 440/4 | €29,692 | €1,500 | -€28,193 | -94.9% |
| Taxes, remuneration and social security | 45 | €48,010 | €41,716 | -€6,293 | -13.1% |
| Taxes | 450/3 | €42,837 | €34,495 | -€8,342 | -19.5% |
| Remuneration and social security | 454/9 | €5,172 | €7,222 | +€2,049 | +39.6% |
| Other amounts payable | 47/48 | €16,520 | €27,835 | +€11,315 | +68.5% |
| Remuneration, social security and pensions | 62 | €64,304 | €53,126 | -€11,177 | -17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,208 | €2,144 | -€1,065 | -33.2% |
| Other operating charges | 640/8 | €5,902 | €3,518 | -€2,384 | -40.4% |
| Gross operating margin | 9900 | €156,828 | €106,202 | -€50,626 | -32.3% |
| Operating profit (loss) | 9901 | €83,414 | €47,414 | -€36,000 | -43.2% |
| Financial income | 75/76B | €2,624 | €2,416 | -€207 | -7.9% |
| Recurring financial income | 75 | €2,624 | €2,416 | -€207 | -7.9% |
| Financial charges | 65/66B | €5,199 | €1,973 | -€3,227 | -62.1% |
| Recurring financial charges | 65 | €5,199 | €1,973 | -€3,227 | -62.1% |
| Profit (loss) for the period before taxes | 9903 | €80,838 | €47,857 | -€32,981 | -40.8% |
| Income taxes | 67/77 | €15,966 | €9,579 | -€6,386 | -40.0% |
| Profit (loss) for the period | 9904 | €64,873 | €38,278 | -€26,595 | -41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €64,873 | €38,278 | -€26,595 | -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 16 October 2026 via checked.be.