Diplomat: 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.
Diplomat
Largest movements
- Receivables within one year -€84,853
down €84,853 (-48.2%), from €175,952 to €91,099
of which Trade receivables: -€72,102
- Deferred charges and accrued income +€6,865
up €6,865 (+316%), from €2,174 to €9,039
- Tangible fixed assets -€5,601
down €5,601 (-45.9%), from €12,211 to €6,610
of which Land and buildings: -€4,356
- Reserves -€70,650
down €70,650 (-41.2%), from €171,490 to €100,840
- Tax, wage and social debts -€7,460
down €7,460 (-74.5%), from €10,011 to €2,551
- Gross operating margin -€50,762
down €50,762 (-85.0%), from €59,708 to €8,946
- Taxes -€10,290
down €10,290 (-83.3%), from €12,357 to €2,066
- Financial income +€1,094
up €1,094 (+83.5%), from €1,311 to €2,405
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 | €290,123 | €207,871 | -€82,252 | -28.4% |
| Fixed assets | 21/28 | €12,211 | €6,610 | -€5,601 | -45.9% |
| Tangible fixed assets | 22/27 | €12,211 | €6,610 | -€5,601 | -45.9% |
| Land and buildings | 22 | €10,077 | €5,720 | -€4,356 | -43.2% |
| Plant, machinery and equipment | 23 | €237 | €129 | -€107 | -45.3% |
| Furniture and vehicles | 24 | €1,898 | €760 | -€1,138 | -59.9% |
| Current assets | 29/58 | €277,912 | €201,261 | -€76,651 | -27.6% |
| Amounts receivable within one year | 40/41 | €175,952 | €91,099 | -€84,853 | -48.2% |
| Trade receivables | 40 | €120,283 | €48,181 | -€72,102 | -59.9% |
| Other amounts receivable | 41 | €55,669 | €42,918 | -€12,751 | -22.9% |
| Cash at bank and in hand | 54/58 | €99,786 | €101,123 | +€1,337 | +1.3% |
| Deferred charges and accrued income | 490/1 | €2,174 | €9,039 | +€6,865 | +316% |
| Total equity and liabilities | 10/49 | €290,123 | €207,871 | -€82,252 | -28.4% |
| Equity | 10/15 | €189,994 | €119,204 | -€70,790 | -37.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €171,490 | €100,840 | -€70,650 | -41.2% |
| Distributable reserves | 133 | €171,490 | €100,840 | -€70,650 | -41.2% |
| Profit (loss) carried forward | 14 | €6,104 | €5,964 | -€140 | -2.3% |
| Amounts payable | 17/49 | €100,129 | €88,667 | -€11,462 | -11.4% |
| Amounts payable within one year | 42/48 | €100,129 | €88,291 | -€11,838 | -11.8% |
| Trade debts | 44 | €17,193 | €14,936 | -€2,257 | -13.1% |
| Suppliers | 440/4 | €17,193 | €14,936 | -€2,257 | -13.1% |
| Taxes, remuneration and social security | 45 | €10,011 | €2,551 | -€7,460 | -74.5% |
| Taxes | 450/3 | €10,011 | €2,551 | -€7,460 | -74.5% |
| Other amounts payable | 47/48 | €72,925 | €70,804 | -€2,121 | -2.9% |
| Accrued charges and deferred income | 492/3 | - | €376 | +€376 | |
| Non-recurring operating income | 76A | €6,099 | €0 | -€6,099 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,665 | €5,601 | -€63 | -1.1% |
| Other operating charges | 640/8 | €1,542 | €1,572 | +€30 | +1.9% |
| Gross operating margin | 9900 | €59,708 | €8,946 | -€50,762 | -85.0% |
| Operating profit (loss) | 9901 | €52,502 | €1,773 | -€50,729 | -96.6% |
| Financial income | 75/76B | €1,311 | €2,405 | +€1,094 | +83.5% |
| Recurring financial income | 75 | €1,311 | €2,405 | +€1,094 | +83.5% |
| Financial charges | 65/66B | €2,009 | €2,251 | +€242 | +12.1% |
| Recurring financial charges | 65 | €2,009 | €2,251 | +€242 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €51,803 | €1,926 | -€49,877 | -96.3% |
| Income taxes | 67/77 | €12,357 | €2,066 | -€10,290 | -83.3% |
| Profit (loss) for the period | 9904 | €39,446 | -€140 | -€39,586 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,446 | -€140 | -€39,586 |
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 20 October 2026 via checked.be.