Diwanze: 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.
Diwanze
Largest movements
- Cash +€212,926
up €212,926 (+87.9%), from €242,148 to €455,074
mainly Net result for the year (+€305,093) and Depreciation (+€257,578)
- Tangible fixed assets -€209,526
down €209,526 (-5.3%), from €3.9m to €3.7m
of which Land and buildings: -€150,673
- Receivables within one year -€49,388
down €49,388 (-37.9%), from €130,252 to €80,864
of which Trade receivables: -€67,896
- Profit (loss) carried forward +€305,093
up €305,093 (+43.8%), from €696,110 to €1.0m
- Debts after one year -€255,433
down €255,433 (-9.9%), from €2.6m to €2.3m
- Gross operating margin +€398,345
up €398,345 (+42.8%), from €929,960 to €1.3m
- Staff costs +€128,649
up €128,649 (+29.3%), from €438,415 to €567,064
- Taxes +€68,813
up €68,813 (+20,863%), from €330 to €69,142
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 | €4,820,389 | €4,803,171 | -€17,218 | -0.4% |
| Fixed assets | 21/28 | €3,955,945 | €3,742,424 | -€213,521 | -5.4% |
| Intangible fixed assets | 21 | €1,835 | €1,186 | -€649 | -35.4% |
| Tangible fixed assets | 22/27 | €3,944,402 | €3,734,876 | -€209,526 | -5.3% |
| Land and buildings | 22 | €3,855,130 | €3,704,457 | -€150,673 | -3.9% |
| Plant, machinery and equipment | 23 | €74,989 | €30,419 | -€44,570 | -59.4% |
| Leasing and similar rights | 25 | €14,283 | - | -€14,283 | |
| Financial fixed assets | 28 | €9,708 | €6,362 | -€3,346 | -34.5% |
| Current assets | 29/58 | €864,443 | €1,060,747 | +€196,303 | +22.7% |
| Stocks and contracts in progress | 3 | €475,625 | €510,339 | +€34,714 | +7.3% |
| Stocks | 30/36 | €475,625 | €510,339 | +€34,714 | +7.3% |
| Amounts receivable within one year | 40/41 | €130,252 | €80,864 | -€49,388 | -37.9% |
| Trade receivables | 40 | €128,554 | €60,658 | -€67,896 | -52.8% |
| Other amounts receivable | 41 | €1,699 | €20,206 | +€18,508 | +1,090% |
| Cash at bank and in hand | 54/58 | €242,148 | €455,074 | +€212,926 | +87.9% |
| Deferred charges and accrued income | 490/1 | €16,418 | €14,470 | -€1,948 | -11.9% |
| Total equity and liabilities | 10/49 | €4,820,389 | €4,803,171 | -€17,218 | -0.4% |
| Equity | 10/15 | €861,110 | €1,166,203 | +€305,093 | +35.4% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €696,110 | €1,001,203 | +€305,093 | +43.8% |
| Amounts payable | 17/49 | €3,959,279 | €3,636,968 | -€322,311 | -8.1% |
| Amounts payable after more than one year | 17 | €2,581,679 | €2,326,245 | -€255,433 | -9.9% |
| Financial debts | 170/4 | €2,581,679 | €2,326,245 | -€255,433 | -9.9% |
| Amounts payable within one year | 42/48 | €1,377,600 | €1,310,723 | -€66,878 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €302,669 | €255,488 | -€47,181 | -15.6% |
| Trade debts | 44 | €1,046,732 | €1,013,705 | -€33,027 | -3.2% |
| Suppliers | 440/4 | €1,046,732 | €1,013,705 | -€33,027 | -3.2% |
| Taxes, remuneration and social security | 45 | €18,681 | €32,816 | +€14,134 | +75.7% |
| Taxes | 450/3 | €11,792 | €29,200 | +€17,408 | +148% |
| Remuneration and social security | 454/9 | €6,889 | €3,616 | -€3,273 | -47.5% |
| Other amounts payable | 47/48 | €9,518 | €8,714 | -€804 | -8.4% |
| Remuneration, social security and pensions | 62 | €438,415 | €567,064 | +€128,649 | +29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €261,368 | €257,578 | -€3,790 | -1.5% |
| Other operating charges | 640/8 | €912 | €2,334 | +€1,421 | +156% |
| Gross operating margin | 9900 | €929,960 | €1,328,305 | +€398,345 | +42.8% |
| Operating profit (loss) | 9901 | €229,264 | €501,329 | +€272,065 | +119% |
| Financial income | 75/76B | €86 | €2,154 | +€2,069 | +2,410% |
| Recurring financial income | 75 | €86 | €2,154 | +€2,069 | +2,410% |
| Financial charges | 65/66B | €142,241 | €129,248 | -€12,993 | -9.1% |
| Recurring financial charges | 65 | €142,241 | €129,248 | -€12,993 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €87,109 | €374,236 | +€287,127 | +330% |
| Income taxes | 67/77 | €330 | €69,142 | +€68,813 | +20,863% |
| Profit (loss) for the period | 9904 | €86,779 | €305,093 | +€218,314 | +252% |
| Profit (loss) for the period to be appropriated | 9905 | €86,779 | €305,093 | +€218,314 | +252% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.