DIWI: 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.
DIWI
Largest movements
- Tangible fixed assets +€35,661
up €35,661 (+124%), from €28,717 to €64,378
of which Plant, machinery and equipment: +€34,172
- Intangible fixed assets -€23,210
down €23,210 (-46.9%), from €49,527 to €26,317
- Cash -€7,701
down €7,701 (-47.1%), from €16,344 to €8,643
mainly Investment in fixed assets (net) (-€50,354) and Trade debts (-€14,634)
- Stocks and contracts -€4,624
down €4,624 (-3.9%), from €117,245 to €112,621
- Other debts +€34,043
up €34,043 (+21.7%), from €156,743 to €190,786
- Trade debts -€14,634
down €14,634 (-78.1%), from €18,739 to €4,104
- Debts after one year -€8,402
down €8,402 (-100%), from €8,402 to €0
of which Other amounts payable: -€8,402
- Current portion of long-term debt -€7,500
down €7,500 (-100%), from €7,500 to €0
- Tax, wage and social debts -€2,777
down €2,777 (-20.4%), from €13,580 to €10,804
of which Remuneration and social security: -€1,702
- Staff costs +€16,644
up €16,644 (+27.1%), from €61,485 to €78,129
- Gross operating margin +€9,983
up €9,983 (+9.1%), from €110,200 to €120,182
- Depreciation -€5,263
down €5,263 (-12.2%), from €43,166 to €37,903
- Other operating charges +€4,868
up €4,868 (+157%), from €3,094 to €7,961
- Write-downs -€3,855
down €3,855, from €0 to -€3,855
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 | €227,496 | €227,040 | -€455 | -0.2% |
| Fixed assets | 21/28 | €82,002 | €94,452 | +€12,451 | +15.2% |
| Intangible fixed assets | 21 | €49,527 | €26,317 | -€23,210 | -46.9% |
| Tangible fixed assets | 22/27 | €28,717 | €64,378 | +€35,661 | +124% |
| Plant, machinery and equipment | 23 | €24,917 | €59,089 | +€34,172 | +137% |
| Furniture and vehicles | 24 | €3,800 | €5,288 | +€1,488 | +39.2% |
| Financial fixed assets | 28 | €3,758 | €3,758 | = | 0.0% |
| Current assets | 29/58 | €145,494 | €132,588 | -€12,906 | -8.9% |
| Stocks and contracts in progress | 3 | €117,245 | €112,621 | -€4,624 | -3.9% |
| Stocks | 30/36 | €117,245 | €112,621 | -€4,624 | -3.9% |
| Amounts receivable within one year | 40/41 | €9,221 | €9,606 | +€385 | +4.2% |
| Trade receivables | 40 | €8,112 | €7,625 | -€487 | -6.0% |
| Other amounts receivable | 41 | €1,109 | €1,982 | +€872 | +78.6% |
| Cash at bank and in hand | 54/58 | €16,344 | €8,643 | -€7,701 | -47.1% |
| Deferred charges and accrued income | 490/1 | €2,683 | €1,718 | -€966 | -36.0% |
| Total equity and liabilities | 10/49 | €227,496 | €227,040 | -€455 | -0.2% |
| Equity | 10/15 | €22,531 | €21,272 | -€1,259 | -5.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €531 | -€728 | -€1,259 | |
| Amounts payable | 17/49 | €204,964 | €205,768 | +€804 | +0.4% |
| Amounts payable after more than one year | 17 | €8,402 | €0 | -€8,402 | -100% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €8,402 | €0 | -€8,402 | -100% |
| Amounts payable within one year | 42/48 | €196,562 | €205,694 | +€9,132 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €7,500 | €0 | -€7,500 | -100% |
| Trade debts | 44 | €18,739 | €4,104 | -€14,634 | -78.1% |
| Suppliers | 440/4 | €18,739 | €4,104 | -€14,634 | -78.1% |
| Taxes, remuneration and social security | 45 | €13,580 | €10,804 | -€2,777 | -20.4% |
| Taxes | 450/3 | €4,940 | €3,866 | -€1,074 | -21.7% |
| Remuneration and social security | 454/9 | €8,640 | €6,938 | -€1,702 | -19.7% |
| Other amounts payable | 47/48 | €156,743 | €190,786 | +€34,043 | +21.7% |
| Accrued charges and deferred income | 492/3 | €0 | €74 | +€74 | |
| Non-recurring operating income | 76A | €22,923 | €43,518 | +€20,594 | +89.8% |
| Remuneration, social security and pensions | 62 | €61,485 | €78,129 | +€16,644 | +27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,166 | €37,903 | -€5,263 | -12.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€3,855 | -€3,855 | |
| Other operating charges | 640/8 | €3,094 | €7,961 | +€4,868 | +157% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €110,200 | €120,182 | +€9,983 | +9.1% |
| Operating profit (loss) | 9901 | €2,455 | €44 | -€2,411 | -98.2% |
| Financial income | 75/76B | €260 | €44 | -€216 | -83.1% |
| Recurring financial income | 75 | €260 | €44 | -€216 | -83.1% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €1,055 | €1,347 | +€292 | +27.7% |
| Recurring financial charges | 65 | €1,055 | €1,347 | +€292 | +27.7% |
| Profit (loss) for the period before taxes | 9903 | €1,661 | -€1,259 | -€2,920 | |
| Income taxes | 67/77 | €2 | €0 | -€2 | -100% |
| Profit (loss) for the period | 9904 | €1,659 | -€1,259 | -€2,918 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,659 | -€1,259 | -€2,918 |
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 19 October 2026 via checked.be.