DIWIS: 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.
DIWIS
Largest movements
- Stocks and contracts +€35,739
up €35,739 (+66.8%), from €53,472 to €89,211
- Receivables within one year +€10,888
up €10,888 (+223%), from €4,888 to €15,775
of which Trade receivables: +€14,520
- Cash +€6,473
up €6,473 (+2,120%), from €305 to €6,778
mainly Trade debts (+€56,838)
- Trade debts +€56,838
up €56,838 (+40,038%), from €142 to €56,980
- Other debts -€2,000
down €2,000 (-21.8%), from €9,177 to €7,177
- Profit (loss) carried forward -€1,739
down €1,739 (-8.0%), from €21,846 to €20,107
- Gross operating margin -€42,690
down €42,690, from €41,898 to -€792
- Other operating charges -€39,363
down €39,363 (-97.8%), from €40,265 to €903
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 | €58,665 | €111,764 | +€53,099 | +90.5% |
| Current assets | 29/58 | €58,665 | €111,764 | +€53,099 | +90.5% |
| Stocks and contracts in progress | 3 | €53,472 | €89,211 | +€35,739 | +66.8% |
| Stocks | 30/36 | €53,472 | €89,211 | +€35,739 | +66.8% |
| Amounts receivable within one year | 40/41 | €4,888 | €15,775 | +€10,888 | +223% |
| Trade receivables | 40 | €0 | €14,520 | +€14,520 | |
| Other amounts receivable | 41 | €4,888 | €1,255 | -€3,632 | -74.3% |
| Cash at bank and in hand | 54/58 | €305 | €6,778 | +€6,473 | +2,120% |
| Total equity and liabilities | 10/49 | €58,665 | €111,764 | +€53,099 | +90.5% |
| Equity | 10/15 | €49,346 | €47,607 | -€1,739 | -3.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,846 | €20,107 | -€1,739 | -8.0% |
| Amounts payable | 17/49 | €9,319 | €64,158 | +€54,838 | +588% |
| Amounts payable within one year | 42/48 | €9,319 | €64,158 | +€54,838 | +588% |
| Trade debts | 44 | €142 | €56,980 | +€56,838 | +40,038% |
| Suppliers | 440/4 | €142 | €56,980 | +€56,838 | +40,038% |
| Other amounts payable | 47/48 | €9,177 | €7,177 | -€2,000 | -21.8% |
| Other operating charges | 640/8 | €40,265 | €903 | -€39,363 | -97.8% |
| Gross operating margin | 9900 | €41,898 | -€792 | -€42,690 | |
| Operating profit (loss) | 9901 | €1,633 | -€1,694 | -€3,327 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €99 | €45 | -€54 | -54.4% |
| Recurring financial charges | 65 | €99 | €45 | -€54 | -54.4% |
| Profit (loss) for the period before taxes | 9903 | €1,534 | -€1,739 | -€3,273 | |
| Profit (loss) for the period | 9904 | €1,534 | -€1,739 | -€3,273 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,534 | -€1,739 | -€3,273 |
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 18 October 2026 via checked.be.