Diplodokus: 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.
Diplodokus
Largest movements
- Intangible fixed assets -€1.2m
down €1.2m (-81.4%), from €1.4m to €266,270
- Receivables within one year -€290,432
down €290,432 (-60.5%), from €480,154 to €189,722
of which Other amounts receivable: -€316,354
- Cash +€44,119
up €44,119 (+252%), from €17,485 to €61,604
mainly Depreciation (+€1.8m) and Receivables within one year (+€290,432)
- Investment grants -€1.3m
down €1.3m (-87.7%), from €1.5m to €180,000
- Provisions -€429,620
down €429,620 (-87.7%), from €489,620 to €60,000
- Trade debts +€188,448
up €188,448 (+424%), from €44,405 to €232,853
- Accrued charges and deferred income +€90,900
new in 2025: €90,900
- Depreciation +€1.3m
up €1.3m (+243%), from €533,544 to €1.8m
- Gross operating margin +€984,950
up €984,950 (+223%), from €441,439 to €1.4m
- Staff costs -€25,992
down €25,992 (-72.9%), from €35,631 to €9,640
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 | €1,930,882 | €517,806 | -€1.4m | -73.2% |
| Fixed assets | 21/28 | €1,432,182 | €266,270 | -€1.2m | -81.4% |
| Intangible fixed assets | 21 | €1,432,182 | €266,270 | -€1.2m | -81.4% |
| Current assets | 29/58 | €498,699 | €251,537 | -€247,163 | -49.6% |
| Amounts receivable within one year | 40/41 | €480,154 | €189,722 | -€290,432 | -60.5% |
| Trade receivables | 40 | €13,964 | €39,885 | +€25,921 | +186% |
| Other amounts receivable | 41 | €466,190 | €149,837 | -€316,354 | -67.9% |
| Cash at bank and in hand | 54/58 | €17,485 | €61,604 | +€44,119 | +252% |
| Deferred charges and accrued income | 490/1 | €1,060 | €211 | -€849 | -80.1% |
| Total equity and liabilities | 10/49 | €1,930,882 | €517,806 | -€1.4m | -73.2% |
| Equity | 10/15 | €1,390,121 | €119,448 | -€1.3m | -91.4% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €1,890 | €1,890 | = | 0.0% |
| Distributable reserves | 133 | €1,890 | €1,890 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,930 | -€68,742 | +€18,188 | +20.9% |
| Investment grants | 15 | €1,468,861 | €180,000 | -€1.3m | -87.7% |
| Provisions and deferred taxes | 16 | €489,620 | €60,000 | -€429,620 | -87.7% |
| Deferred taxes | 168 | €489,620 | €60,000 | -€429,620 | -87.7% |
| Amounts payable | 17/49 | €51,141 | €338,358 | +€287,218 | +562% |
| Amounts payable within one year | 42/48 | €51,141 | €247,458 | +€196,318 | +384% |
| Financial debts | 43 | €1,194 | €0 | -€1,194 | -100% |
| Credit institutions | 430/8 | €1,194 | €0 | -€1,194 | -100% |
| Trade debts | 44 | €44,405 | €232,853 | +€188,448 | +424% |
| Suppliers | 440/4 | €44,405 | €232,853 | +€188,448 | +424% |
| Taxes, remuneration and social security | 45 | €5,542 | €14,605 | +€9,063 | +164% |
| Taxes | 450/3 | €23 | €14,605 | +€14,582 | +64,811% |
| Remuneration and social security | 454/9 | €5,519 | €0 | -€5,519 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €90,900 | +€90,900 | |
| Remuneration, social security and pensions | 62 | €35,631 | €9,640 | -€25,992 | -72.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €533,544 | €1,827,553 | +€1.3m | +243% |
| Other operating charges | 640/8 | €969 | €1,973 | +€1,004 | +104% |
| Gross operating margin | 9900 | €441,439 | €1,426,389 | +€984,950 | +223% |
| Operating profit (loss) | 9901 | -€128,706 | -€412,777 | -€284,071 | -221% |
| Financial income | 75/76B | €50 | €1,629 | +€1,578 | +3,127% |
| Recurring financial income | 75 | €50 | €1,629 | +€1,578 | +3,127% |
| Financial charges | 65/66B | €203 | €284 | +€81 | +40.0% |
| Recurring financial charges | 65 | €203 | €284 | +€81 | +40.0% |
| Profit (loss) for the period before taxes | 9903 | -€128,858 | -€411,432 | -€282,574 | -219% |
| Transfer from deferred taxes | 780 | €132,159 | €429,620 | +€297,461 | +225% |
| Profit (loss) for the period | 9904 | €3,301 | €18,188 | +€14,887 | +451% |
| Profit (loss) for the period to be appropriated | 9905 | €3,301 | €18,188 | +€14,887 | +451% |
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 29 October 2026 via checked.be.