DIWIMO 11: 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.
DIWIMO 11
Largest movements
- Tangible fixed assets +€292,000
up €292,000 (+25.4%), from €1.1m to €1.4m
- Cash +€53,456
up €53,456 (+1,530%), from €3,493 to €56,949
mainly Other debts (+€392,617) and Net result for the year (+€1,625)
- Other debts +€392,617
up €392,617 (+15.3%), from €2.6m to €3.0m
- Financial charges -€74,545
down €74,545 (-96.5%), from €77,241 to €2,696
- Financial income -€70,000
down €70,000 (-100%), from €70,000 to €0
- Gross operating margin -€13,944
down €13,944 (-66.9%), from €20,838 to €6,894
- Other operating charges +€430
up €430 (+20.1%), from €2,143 to €2,573
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 | €4,998,893 | €5,344,349 | +€345,456 | +6.9% |
| Fixed assets | 21/28 | €4,712,400 | €5,004,400 | +€292,000 | +6.2% |
| Tangible fixed assets | 22/27 | €1,149,400 | €1,441,400 | +€292,000 | +25.4% |
| Land and buildings | 22 | €1,149,400 | €1,441,400 | +€292,000 | +25.4% |
| Financial fixed assets | 28 | €3,563,000 | €3,563,000 | = | 0.0% |
| Current assets | 29/58 | €286,493 | €339,949 | +€53,456 | +18.7% |
| Amounts receivable within one year | 40/41 | €283,000 | €283,000 | = | 0.0% |
| Trade receivables | 40 | €180,000 | €180,000 | = | 0.0% |
| Other amounts receivable | 41 | €103,000 | €103,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,493 | €56,949 | +€53,456 | +1,530% |
| Total equity and liabilities | 10/49 | €4,998,893 | €5,344,349 | +€345,456 | +6.9% |
| Equity | 10/15 | €39,636 | €41,261 | +€1,625 | +4.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,636 | €16,261 | +€1,625 | +11.1% |
| Amounts payable | 17/49 | €4,959,257 | €5,303,088 | +€343,831 | +6.9% |
| Amounts payable after more than one year | 17 | €1,050,000 | €1,050,000 | = | 0.0% |
| Financial debts | 170/4 | €1,050,000 | €1,050,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,909,257 | €4,253,088 | +€343,831 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €1,350,000 | €1,300,000 | -€50,000 | -3.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €0 | €1,214 | +€1,214 | |
| Suppliers | 440/4 | €0 | €1,214 | +€1,214 | |
| Other amounts payable | 47/48 | €2,559,257 | €2,951,874 | +€392,617 | +15.3% |
| Other operating charges | 640/8 | €2,143 | €2,573 | +€430 | +20.1% |
| Gross operating margin | 9900 | €20,838 | €6,894 | -€13,944 | -66.9% |
| Operating profit (loss) | 9901 | €18,695 | €4,321 | -€14,374 | -76.9% |
| Financial income | 75/76B | €70,000 | €0 | -€70,000 | -100% |
| Recurring financial income | 75 | €70,000 | €0 | -€70,000 | -100% |
| Financial charges | 65/66B | €77,241 | €2,696 | -€74,545 | -96.5% |
| Recurring financial charges | 65 | €77,241 | €2,696 | -€74,545 | -96.5% |
| Profit (loss) for the period before taxes | 9903 | €11,454 | €1,625 | -€9,829 | -85.8% |
| Profit (loss) for the period | 9904 | €11,454 | €1,625 | -€9,829 | -85.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,454 | €1,625 | -€9,829 | -85.8% |
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 21 October 2026 via checked.be.