DIWACO: 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.
DIWACO
Largest movements
- Receivables within one year +€4,048
up €4,048 (+1.1%), from €359,698 to €363,746
- Profit (loss) carried forward +€13,167
up €13,167 (+38.0%), from -€34,621 to -€21,455
- Short-term financial debts -€8,224
no longer reported in 2025 (was €8,224)
- Gross operating margin +€771
up €771 (+14.6%), from -€5,275 to -€4,504
- Financial income +€530
up €530 (+2.8%), from €18,950 to €19,480
- Other operating charges +€316
up €316 (+53.1%), from €595 to €911
- Financial charges -€202
down €202 (-18.3%), from €1,100 to €898
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €359,698 | €363,746 | +€4,048 | +1.1% |
| Current assets | 29/58 | €359,698 | €363,746 | +€4,048 | +1.1% |
| Amounts receivable within one year | 40/41 | €359,698 | €363,746 | +€4,048 | +1.1% |
| Other amounts receivable | 41 | €359,698 | €363,746 | +€4,048 | +1.1% |
| Total equity and liabilities | 10/49 | €359,698 | €363,746 | +€4,048 | +1.1% |
| Equity | 10/15 | €344,498 | €357,665 | +€13,167 | +3.8% |
| Contributions | 10/11 | €306,149 | €306,149 | = | 0.0% |
| Reserves | 13 | €72,971 | €72,971 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,615 | €30,615 | = | 0.0% |
| Reserves not available under the articles | 1311 | €30,615 | €30,615 | = | 0.0% |
| Distributable reserves | 133 | €42,356 | €42,356 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,621 | -€21,455 | +€13,167 | +38.0% |
| Amounts payable | 17/49 | €15,200 | €6,081 | -€9,119 | -60.0% |
| Amounts payable within one year | 42/48 | €15,200 | €6,081 | -€9,119 | -60.0% |
| Financial debts | 43 | €8,224 | - | -€8,224 | |
| Credit institutions | 430/8 | €8,224 | - | -€8,224 | |
| Trade debts | 44 | €5,817 | €4,922 | -€895 | -15.4% |
| Suppliers | 440/4 | €5,817 | €4,922 | -€895 | -15.4% |
| Other amounts payable | 47/48 | €1,159 | €1,159 | = | 0.0% |
| Other operating charges | 640/8 | €595 | €911 | +€316 | +53.1% |
| Gross operating margin | 9900 | -€5,275 | -€4,504 | +€771 | +14.6% |
| Operating profit (loss) | 9901 | -€5,870 | -€5,415 | +€455 | +7.7% |
| Financial income | 75/76B | €18,950 | €19,480 | +€530 | +2.8% |
| Recurring financial income | 75 | €18,950 | €19,480 | +€530 | +2.8% |
| Financial charges | 65/66B | €1,100 | €898 | -€202 | -18.3% |
| Recurring financial charges | 65 | €1,100 | €898 | -€202 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €11,980 | €13,167 | +€1,186 | +9.9% |
| Profit (loss) for the period | 9904 | €11,980 | €13,167 | +€1,186 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,980 | €13,167 | +€1,186 | +9.9% |
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.