DIWP: 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.
DIWP
Largest movements
- Current investments -€150,000
down €150,000 (-100.0%), from €150,000 to €0
- Tangible fixed assets -€18,378
down €18,378 (-7.6%), from €243,109 to €224,731
of which Furniture and vehicles: -€13,006
- Cash +€14,558
up €14,558 (+105.8%), from €13,763 to €28,321
mainly Current investments (+€150,000) and Depreciation (+€19,916)
- Receivables within one year +€4,828
up €4,828 (+59.7%), from €8,084 to €12,912
of which Other amounts receivable: +€4,828
- Other debts -€98,000
down €98,000 (-82.7%), from €118,542 to €20,542
- Debts after one year -€30,014
down €30,014 (-23.7%), from €126,614 to €96,600
- Profit (loss) carried forward -€22,842
down €22,842 (-18.6%), from €122,713 to €99,871
- Financial income -€152,248
down €152,248 (-99.5%), from €152,947 to €698
- Gross operating margin +€42,806
up €42,806, from -€23,167 to €19,639
- Other operating charges +€1,496
up €1,496 (+126.1%), from €1,187 to €2,683
- Financial charges -€688
down €688 (-19.9%), from €3,449 to €2,761
- Depreciation +€278
up €278 (+1.4%), from €19,638 to €19,916
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €423,326 | €275,512 | -€147,813 | -34.9% |
| Fixed assets | 21/28 | €251,479 | €233,101 | -€18,378 | -7.3% |
| Tangible fixed assets | 22/27 | €243,109 | €224,731 | -€18,378 | -7.6% |
| Land and buildings | 22 | €212,880 | €207,508 | -€5,372 | -2.5% |
| Furniture and vehicles | 24 | €30,229 | €17,223 | -€13,006 | -43.0% |
| Financial fixed assets | 28 | €8,370 | €8,370 | = | 0.0% |
| Current assets | 29/58 | €171,847 | €42,411 | -€129,435 | -75.3% |
| Amounts receivable within one year | 40/41 | €8,084 | €12,912 | +€4,828 | +59.7% |
| Trade receivables | 40 | €8,084 | €8,084 | = | 0.0% |
| Other amounts receivable | 41 | - | €4,828 | +€4,828 | |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €13,763 | €28,321 | +€14,558 | +105.8% |
| Deferred charges and accrued income | 490/1 | - | €1,178 | +€1,178 | |
| Total equity and liabilities | 10/49 | €423,326 | €275,512 | -€147,813 | -34.9% |
| Equity | 10/15 | €143,173 | €120,331 | -€22,842 | -16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,713 | €99,871 | -€22,842 | -18.6% |
| Amounts payable | 17/49 | €280,153 | €155,181 | -€124,972 | -44.6% |
| Amounts payable after more than one year | 17 | €126,614 | €96,600 | -€30,014 | -23.7% |
| Financial debts | 170/4 | €126,614 | €96,600 | -€30,014 | -23.7% |
| Amounts payable within one year | 42/48 | €152,656 | €57,720 | -€94,936 | -62.2% |
| Current portion of amounts payable after more than one year | 42 | €29,700 | €31,320 | +€1,620 | +5.5% |
| Trade debts | 44 | €1,275 | €2,009 | +€734 | +57.6% |
| Suppliers | 440/4 | €1,275 | €2,009 | +€734 | +57.6% |
| Taxes, remuneration and social security | 45 | €3,139 | €3,849 | +€710 | +22.6% |
| Taxes | 450/3 | €602 | €1,266 | +€664 | +110.3% |
| Remuneration and social security | 454/9 | €2,537 | €2,583 | +€46 | +1.8% |
| Other amounts payable | 47/48 | €118,542 | €20,542 | -€98,000 | -82.7% |
| Accrued charges and deferred income | 492/3 | €883 | €861 | -€22 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,638 | €19,916 | +€278 | +1.4% |
| Other operating charges | 640/8 | €1,187 | €2,683 | +€1,496 | +126.1% |
| Gross operating margin | 9900 | -€23,167 | €19,639 | +€42,806 | |
| Operating profit (loss) | 9901 | -€43,992 | -€2,960 | +€41,032 | +93.3% |
| Financial income | 75/76B | €152,947 | €698 | -€152,248 | -99.5% |
| Recurring financial income | 75 | €152,947 | €698 | -€152,248 | -99.5% |
| Financial charges | 65/66B | €3,449 | €2,761 | -€688 | -19.9% |
| Recurring financial charges | 65 | €3,449 | €2,761 | -€688 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €105,506 | -€5,023 | -€110,529 | |
| Income taxes | 67/77 | €17,871 | €17,819 | -€52 | -0.3% |
| Profit (loss) for the period | 9904 | €87,635 | -€22,842 | -€110,477 | |
| Profit (loss) for the period to be appropriated | 9905 | €87,635 | -€22,842 | -€110,477 |
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 5 October 2026 via checked.be.