DIUM: 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.
DIUM
Largest movements
- Cash -€21,761
down €21,761 (-35.6%), from €61,114 to €39,353
mainly Net result for the year (-€26,595) and Debts after one year (-€19,936)
- Tangible fixed assets -€16,771
down €16,771 (-2.5%), from €664,390 to €647,619
of which Land and buildings: -€19,500
- Profit (loss) carried forward -€26,595
down €26,595 (-22.5%), from -€117,988 to -€144,582
- Debts after one year -€19,936
down €19,936 (-2.5%), from €813,452 to €793,516
of which Financial debts: -€19,936
- Depreciation -€80,733
down €80,733 (-77.8%), from €103,792 to €23,059
- Gross operating margin +€18,197
up €18,197 (+189.9%), from €9,583 to €27,779
- Financial charges +€4,016
up €4,016 (+24.6%), from €16,299 to €20,316
- Other operating charges +€3,551
up €3,551 (+47.4%), from €7,486 to €11,037
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.
Cash bridge derived
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 | €726,899 | €690,930 | -€35,969 | -4.9% |
| Fixed assets | 21/28 | €664,390 | €647,619 | -€16,771 | -2.5% |
| Tangible fixed assets | 22/27 | €664,390 | €647,619 | -€16,771 | -2.5% |
| Land and buildings | 22 | €636,467 | €616,967 | -€19,500 | -3.1% |
| Plant, machinery and equipment | 23 | €26,740 | €29,735 | +€2,995 | +11.2% |
| Furniture and vehicles | 24 | €1,183 | €917 | -€266 | -22.5% |
| Current assets | 29/58 | €62,509 | €43,311 | -€19,198 | -30.7% |
| Amounts receivable within one year | 40/41 | €471 | €3,028 | +€2,557 | +542.7% |
| Trade receivables | 40 | €147 | €2,999 | +€2,851 | +1934.4% |
| Other amounts receivable | 41 | €324 | €29 | -€295 | -91.1% |
| Cash at bank and in hand | 54/58 | €61,114 | €39,353 | -€21,761 | -35.6% |
| Deferred charges and accrued income | 490/1 | €924 | €930 | +€6 | +0.7% |
| Total equity and liabilities | 10/49 | €726,899 | €690,930 | -€35,969 | -4.9% |
| Equity | 10/15 | -€107,988 | -€134,582 | -€26,595 | -24.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€117,988 | -€144,582 | -€26,595 | -22.5% |
| Amounts payable | 17/49 | €834,887 | €825,512 | -€9,375 | -1.1% |
| Amounts payable after more than one year | 17 | €813,452 | €793,516 | -€19,936 | -2.5% |
| Financial debts | 170/4 | €518,452 | €498,516 | -€19,936 | -3.8% |
| Other amounts payable | 178/9 | €295,000 | €295,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,434 | €26,406 | +€4,971 | +23.2% |
| Current portion of amounts payable after more than one year | 42 | €19,191 | €19,936 | +€745 | +3.9% |
| Trade debts | 44 | €631 | €3,584 | +€2,953 | +467.7% |
| Suppliers | 440/4 | €631 | €3,584 | +€2,953 | +467.7% |
| Taxes, remuneration and social security | 45 | €1,612 | €2,886 | +€1,274 | +79.1% |
| Taxes | 450/3 | €1,612 | €2,886 | +€1,274 | +79.1% |
| Accrued charges and deferred income | 492/3 | - | €5,590 | +€5,590 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,792 | €23,059 | -€80,733 | -77.8% |
| Other operating charges | 640/8 | €7,486 | €11,037 | +€3,551 | +47.4% |
| Gross operating margin | 9900 | €9,583 | €27,779 | +€18,197 | +189.9% |
| Operating profit (loss) | 9901 | -€101,695 | -€6,317 | +€95,378 | +93.8% |
| Financial income | 75/76B | €7 | €38 | +€31 | +473.7% |
| Recurring financial income | 75 | €7 | €38 | +€31 | +473.7% |
| Financial charges | 65/66B | €16,299 | €20,316 | +€4,016 | +24.6% |
| Recurring financial charges | 65 | €16,299 | €20,316 | +€4,016 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | -€117,988 | -€26,595 | +€91,393 | +77.5% |
| Profit (loss) for the period | 9904 | -€117,988 | -€26,595 | +€91,393 | +77.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€117,988 | -€26,595 | +€91,393 | +77.5% |
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 9 October 2026 via checked.be.