DIWIM: 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.
DIWIM
Largest movements
- Cash -€23,961
down €23,961 (-17.6%), from €136,445 to €112,484
mainly Other debts (-€91,853) and Investment in fixed assets (net) (-€19,667)
- Tangible fixed assets -€2,415
down €2,415 (-3.3%), from €72,574 to €70,159
of which Furniture and vehicles: -€12,064
- Other debts -€91,853
down €91,853 (-94.8%), from €96,873 to €5,020
- Reserves +€62,102
up €62,102 (+67.4%), from €92,114 to €154,215
- Tax, wage and social debts +€3,865
up €3,865 (+162%), from €2,379 to €6,245
- Gross operating margin +€10,967
up €10,967 (+10.3%), from €106,933 to €117,900
- Financial charges -€6,496
down €6,496 (-62.3%), from €10,425 to €3,929
- Taxes -€5,567
down €5,567 (-15.6%), from €35,786 to €30,220
- Depreciation +€1,191
up €1,191 (+5.7%), from €20,891 to €22,082
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 | €214,481 | €189,608 | -€24,872 | -11.6% |
| Fixed assets | 21/28 | €72,574 | €70,159 | -€2,415 | -3.3% |
| Tangible fixed assets | 22/27 | €72,574 | €70,159 | -€2,415 | -3.3% |
| Land and buildings | 22 | €13,460 | €14,884 | +€1,424 | +10.6% |
| Plant, machinery and equipment | 23 | €10,593 | €17,596 | +€7,003 | +66.1% |
| Furniture and vehicles | 24 | €46,522 | €34,458 | -€12,064 | -25.9% |
| Other tangible fixed assets | 26 | €2,000 | €3,222 | +€1,222 | +61.1% |
| Current assets | 29/58 | €141,906 | €119,449 | -€22,457 | -15.8% |
| Amounts receivable within one year | 40/41 | €2,843 | €4,189 | +€1,346 | +47.4% |
| Trade receivables | 40 | €0 | €3,855 | +€3,855 | |
| Other amounts receivable | 41 | €2,843 | €334 | -€2,509 | -88.3% |
| Cash at bank and in hand | 54/58 | €136,445 | €112,484 | -€23,961 | -17.6% |
| Deferred charges and accrued income | 490/1 | €2,618 | €2,776 | +€158 | +6.0% |
| Total equity and liabilities | 10/49 | €214,481 | €189,608 | -€24,872 | -11.6% |
| Equity | 10/15 | €110,714 | €172,815 | +€62,102 | +56.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €92,114 | €154,215 | +€62,102 | +67.4% |
| Distributable reserves | 133 | €92,114 | €154,215 | +€62,102 | +67.4% |
| Amounts payable | 17/49 | €103,767 | €16,793 | -€86,974 | -83.8% |
| Amounts payable within one year | 42/48 | €103,767 | €16,793 | -€86,974 | -83.8% |
| Trade debts | 44 | €4,515 | €5,528 | +€1,013 | +22.4% |
| Suppliers | 440/4 | €4,515 | €5,528 | +€1,013 | +22.4% |
| Taxes, remuneration and social security | 45 | €2,379 | €6,245 | +€3,865 | +162% |
| Taxes | 450/3 | €2,379 | €6,245 | +€3,865 | +162% |
| Other amounts payable | 47/48 | €96,873 | €5,020 | -€91,853 | -94.8% |
| Non-recurring operating income | 76A | €150 | €0 | -€150 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,891 | €22,082 | +€1,191 | +5.7% |
| Other operating charges | 640/8 | €1,438 | €397 | -€1,042 | -72.4% |
| Gross operating margin | 9900 | €106,933 | €117,900 | +€10,967 | +10.3% |
| Operating profit (loss) | 9901 | €84,603 | €95,421 | +€10,818 | +12.8% |
| Financial income | 75/76B | €203 | €829 | +€626 | +308% |
| Recurring financial income | 75 | €203 | €829 | +€626 | +308% |
| Financial charges | 65/66B | €10,425 | €3,929 | -€6,496 | -62.3% |
| Recurring financial charges | 65 | €10,425 | €3,929 | -€6,496 | -62.3% |
| Profit (loss) for the period before taxes | 9903 | €74,381 | €92,321 | +€17,940 | +24.1% |
| Income taxes | 67/77 | €35,786 | €30,220 | -€5,567 | -15.6% |
| Profit (loss) for the period | 9904 | €38,595 | €62,102 | +€23,507 | +60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,595 | €62,102 | +€23,507 | +60.9% |
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 31 October 2026 via checked.be.