Diplogest: 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.
Diplogest
Largest movements
- Cash +€4,638
up €4,638 (+797%), from €582 to €5,220
mainly Debts after one year (+€61,284) and Net result for the year (+€19,968)
- Tangible fixed assets -€4,123
down €4,123 (-2.1%), from €199,403 to €195,279
of which Land and buildings: -€5,083
- Receivables within one year -€2,285
no longer reported in 2025 (was €2,285)
- Short-term financial debts -€74,578
no longer reported in 2025 (was €74,578)
- Debts after one year +€61,284
up €61,284 (+362%), from €16,910 to €78,194
- Reserves +€7,784
up €7,784 (+20.4%), from €38,070 to €45,854
- Current portion of long-term debt +€5,851
up €5,851 (+124%), from €4,704 to €10,555
- Other debts -€5,046
down €5,046 (-10.6%), from €47,513 to €42,467
- Gross operating margin +€8,770
up €8,770 (+26.8%), from €32,696 to €41,466
- Other operating charges -€6,704
down €6,704 (-96.0%), from €6,985 to €281
- Taxes +€3,848
up €3,848 (+84.9%), from €4,534 to €8,382
- Depreciation +€3,647
up €3,647 (+106%), from €3,439 to €7,086
- Financial charges -€2,943
down €2,943 (-33.9%), from €8,693 to €5,749
of which Non-recurring financial charges: -€2,325
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 | €205,453 | €202,300 | -€3,153 | -1.5% |
| Fixed assets | 21/28 | €199,403 | €195,279 | -€4,123 | -2.1% |
| Tangible fixed assets | 22/27 | €199,403 | €195,279 | -€4,123 | -2.1% |
| Land and buildings | 22 | €185,209 | €180,126 | -€5,083 | -2.7% |
| Plant, machinery and equipment | 23 | €14,001 | €15,154 | +€1,152 | +8.2% |
| Furniture and vehicles | 24 | €193 | - | -€193 | |
| Current assets | 29/58 | €6,050 | €7,020 | +€970 | +16.0% |
| Amounts receivable within one year | 40/41 | €2,285 | - | -€2,285 | |
| Trade receivables | 40 | €2,285 | - | -€2,285 | |
| Cash at bank and in hand | 54/58 | €582 | €5,220 | +€4,638 | +797% |
| Deferred charges and accrued income | 490/1 | €3,183 | €1,801 | -€1,382 | -43.4% |
| Total equity and liabilities | 10/49 | €205,453 | €202,300 | -€3,153 | -1.5% |
| Equity | 10/15 | €47,402 | €55,186 | +€7,784 | +16.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,070 | €45,854 | +€7,784 | +20.4% |
| Distributable reserves | 133 | €38,070 | €45,854 | +€7,784 | +20.4% |
| Profit (loss) carried forward | 14 | €3,132 | €3,132 | = | 0.0% |
| Amounts payable | 17/49 | €158,051 | €147,114 | -€10,937 | -6.9% |
| Amounts payable after more than one year | 17 | €16,910 | €78,194 | +€61,284 | +362% |
| Financial debts | 170/4 | €16,910 | €78,194 | +€61,284 | +362% |
| Amounts payable within one year | 42/48 | €141,141 | €68,675 | -€72,466 | -51.3% |
| Current portion of amounts payable after more than one year | 42 | €4,704 | €10,555 | +€5,851 | +124% |
| Financial debts | 43 | €74,578 | - | -€74,578 | |
| Credit institutions | 430/8 | €74,578 | - | -€74,578 | |
| Trade debts | 44 | €925 | €1,003 | +€79 | +8.5% |
| Suppliers | 440/4 | €925 | €1,003 | +€79 | +8.5% |
| Taxes, remuneration and social security | 45 | €13,421 | €14,649 | +€1,228 | +9.2% |
| Taxes | 450/3 | €13,421 | €13,708 | +€287 | +2.1% |
| Remuneration and social security | 454/9 | - | €942 | +€942 | |
| Other amounts payable | 47/48 | €47,513 | €42,467 | -€5,046 | -10.6% |
| Accrued charges and deferred income | 492/3 | - | €245 | +€245 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,439 | €7,086 | +€3,647 | +106% |
| Other operating charges | 640/8 | €6,985 | €281 | -€6,704 | -96.0% |
| Gross operating margin | 9900 | €32,696 | €41,466 | +€8,770 | +26.8% |
| Operating profit (loss) | 9901 | €22,272 | €34,099 | +€11,827 | +53.1% |
| Financial income | 75/76B | €0 | €1 | +€0 | +900% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +900% |
| Financial charges | 65/66B | €8,693 | €5,749 | -€2,943 | -33.9% |
| Recurring financial charges | 65 | €6,203 | €5,586 | -€618 | -10.0% |
| Non-recurring financial charges | 66B | €2,489 | €164 | -€2,325 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | €13,579 | €28,350 | +€14,771 | +109% |
| Income taxes | 67/77 | €4,534 | €8,382 | +€3,848 | +84.9% |
| Profit (loss) for the period | 9904 | €9,045 | €19,968 | +€10,923 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €9,045 | €19,968 | +€10,923 | +121% |
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 24 October 2026 via checked.be.