DIWIMO: what changed
Two fiscal 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.
What changed
DIWIMO
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€16,626
2024 · €10,027+€6,599
Equity
€155,883
2024 · €139,257+€16,626
Cash
€506
2024 · €237+€269
Balance sheet total
€2.2m
2024 · €2.2m-€2,694
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Current portion of long-term debt -€23,112
down €23,112 (-100.0%), from €23,112 to €0
Income statement
- Gross operating margin +€9,677
up €9,677 (+24.7%), from €39,164 to €48,841
- Taxes +€3,209
new in 2025: €3,209
- Other operating charges +€786
up €786 (+20.8%), from €3,773 to €4,559
- Depreciation -€579
down €579 (-15.9%), from €3,629 to €3,051
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.
Result 2024
€10,027
Gross operating margin
+€9,677
Depreciation
+€579
Other operating charges
-€786
Financial charges
+€338
Taxes
-€3,209
Result 2025
€16,626
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.
From operations
+€25,738
Investment
€0
Financing
-€25,469
Cash 2024
€237
From operations (derived)
+€25,738
Net result for the year
+€16,626
Depreciation
+€3,051
Deferred charges and accrued income
-€87
Provisions
-€1,867
Trade debts
+€4,581
Tax, wage and social debts
+€3,209
Other debts
+€225
Financing
-€25,469
Debts after one year
-€2,357
Current portion of long-term debt
-€23,112
Cash 2025
€506
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,192,581 | €2,189,887 | -€2,694 | -0.1% |
| Fixed assets | 21/28 | €2,192,344 | €2,189,294 | -€3,051 | -0.1% |
| Tangible fixed assets | 22/27 | €2,192,344 | €2,189,294 | -€3,051 | -0.1% |
| Land and buildings | 22 | €2,185,779 | €2,185,779 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €6,565 | €3,515 | -€3,051 | -46.5% |
| Current assets | 29/58 | €237 | €593 | +€356 | +150.2% |
| Cash at bank and in hand | 54/58 | €237 | €506 | +€269 | +113.5% |
| Deferred charges and accrued income | 490/1 | - | €87 | +€87 | |
| Total equity and liabilities | 10/49 | €2,192,581 | €2,189,887 | -€2,694 | -0.1% |
| Equity | 10/15 | €139,257 | €155,883 | +€16,626 | +11.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Revaluation surpluses | 12 | €72,153 | €72,153 | = | 0.0% |
| Reserves | 13 | €68,275 | €64,611 | -€3,664 | -5.4% |
| Non-distributable reserves | 130/1 | €2,327 | €2,327 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,327 | €2,327 | = | 0.0% |
| Tax-exempt reserves | 132 | €65,948 | €62,284 | -€3,664 | -5.6% |
| Profit (loss) carried forward | 14 | -€26,171 | -€5,881 | +€20,290 | +77.5% |
| Provisions and deferred taxes | 16 | €33,984 | €32,117 | -€1,867 | -5.5% |
| Deferred taxes | 168 | €33,984 | €32,117 | -€1,867 | -5.5% |
| Amounts payable | 17/49 | €2,019,341 | €2,001,887 | -€17,454 | -0.9% |
| Amounts payable after more than one year | 17 | €1,071,689 | €1,069,332 | -€2,357 | -0.2% |
| Financial debts | 170/4 | €1,071,689 | €1,069,332 | -€2,357 | -0.2% |
| Amounts payable within one year | 42/48 | €947,652 | €932,555 | -€15,097 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €23,112 | €0 | -€23,112 | -100.0% |
| Trade debts | 44 | €1,304 | €5,885 | +€4,581 | +351.3% |
| Suppliers | 440/4 | €1,304 | €5,885 | +€4,581 | +351.3% |
| Taxes, remuneration and social security | 45 | - | €3,209 | +€3,209 | |
| Taxes | 450/3 | - | €3,209 | +€3,209 | |
| Other amounts payable | 47/48 | €923,236 | €923,461 | +€225 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,629 | €3,051 | -€579 | -15.9% |
| Other operating charges | 640/8 | €3,773 | €4,559 | +€786 | +20.8% |
| Gross operating margin | 9900 | €39,164 | €48,841 | +€9,677 | +24.7% |
| Operating profit (loss) | 9901 | €31,762 | €41,232 | +€9,470 | +29.8% |
| Financial charges | 65/66B | €23,601 | €23,263 | -€338 | -1.4% |
| Recurring financial charges | 65 | €23,601 | €23,263 | -€338 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €8,161 | €17,969 | +€9,808 | +120.2% |
| Transfer from deferred taxes | 780 | €1,867 | €1,867 | = | 0.0% |
| Income taxes | 67/77 | - | €3,209 | +€3,209 | |
| Profit (loss) for the period | 9904 | €10,027 | €16,626 | +€6,599 | +65.8% |
| Transfer from tax-exempt reserves | 789 | €3,664 | €3,664 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,691 | €20,290 | +€6,599 | +48.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.