DIYAR TRANS: what changed
DIYAR TRANS
Largest movements
- Receivables within one year -€12,805
down €12,805 (-21.2%), from €60,474 to €47,669
of which Other amounts receivable: -€31,347
- Tangible fixed assets +€6,530
up €6,530 (+90.6%), from €7,210 to €13,740
- Financial fixed assets -€1,000
down €1,000 (-57.1%), from €1,750 to €750
- Trade debts -€12,630
down €12,630 (-97.6%), from €12,938 to €308
- Other debts +€6,937
new in 2025: €6,937
- Profit (loss) carried forward +€3,626
new in 2025: €3,626
- Advances received -€3,544
no longer reported in 2025 (was €3,544)
- Tax, wage and social debts -€2,305
down €2,305 (-20.3%), from €11,330 to €9,025
- Gross operating margin -€29,873
down €29,873 (-69.9%), from €42,719 to €12,846
- Taxes -€4,860
down €4,860 (-77.0%), from €6,311 to €1,451
- Other operating charges -€4,812
down €4,812 (-61.8%), from €7,791 to €2,979
- Depreciation +€2,027
up €2,027 (+83.0%), from €2,443 to €4,470
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,507 | €64,591 | -€7,916 | -10.9% |
| Fixed assets | 21/28 | €8,960 | €14,490 | +€5,530 | +61.7% |
| Tangible fixed assets | 22/27 | €7,210 | €13,740 | +€6,530 | +90.6% |
| Furniture and vehicles | 24 | €7,210 | €13,740 | +€6,530 | +90.6% |
| Financial fixed assets | 28 | €1,750 | €750 | -€1,000 | -57.1% |
| Current assets | 29/58 | €63,547 | €50,100 | -€13,447 | -21.2% |
| Amounts receivable within one year | 40/41 | €60,474 | €47,669 | -€12,805 | -21.2% |
| Trade receivables | 40 | €24,089 | €42,631 | +€18,542 | +77.0% |
| Other amounts receivable | 41 | €36,386 | €5,039 | -€31,347 | -86.2% |
| Cash at bank and in hand | 54/58 | €2,747 | €2,431 | -€316 | -11.5% |
| Deferred charges and accrued income | 490/1 | €326 | - | -€326 | |
| Total equity and liabilities | 10/49 | €72,507 | €64,591 | -€7,916 | -10.9% |
| Equity | 10/15 | €44,695 | €48,321 | +€3,626 | +8.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €42,695 | €42,695 | = | 0.0% |
| Distributable reserves | 133 | €42,695 | €42,695 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €3,626 | +€3,626 | |
| Amounts payable | 17/49 | €27,812 | €16,270 | -€11,542 | -41.5% |
| Amounts payable within one year | 42/48 | €27,812 | €16,270 | -€11,542 | -41.5% |
| Trade debts | 44 | €12,938 | €308 | -€12,630 | -97.6% |
| Suppliers | 440/4 | €12,938 | €308 | -€12,630 | -97.6% |
| Advances received on contracts in progress | 46 | €3,544 | - | -€3,544 | |
| Taxes, remuneration and social security | 45 | €11,330 | €9,025 | -€2,305 | -20.3% |
| Taxes | 450/3 | €11,330 | €9,025 | -€2,305 | -20.3% |
| Other amounts payable | 47/48 | - | €6,937 | +€6,937 | |
| Remuneration, social security and pensions | 62 | €111 | - | -€111 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,443 | €4,470 | +€2,027 | +83.0% |
| Other operating charges | 640/8 | €7,791 | €2,979 | -€4,812 | -61.8% |
| Non-recurring operating charges | 66A | €250 | - | -€250 | |
| Gross operating margin | 9900 | €42,719 | €12,846 | -€29,873 | -69.9% |
| Operating profit (loss) | 9901 | €32,124 | €5,397 | -€26,727 | -83.2% |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €527 | €331 | -€196 | -37.2% |
| Recurring financial charges | 65 | €527 | €331 | -€196 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | €31,597 | €5,078 | -€26,520 | -83.9% |
| Income taxes | 67/77 | €6,311 | €1,451 | -€4,860 | -77.0% |
| Profit (loss) for the period | 9904 | €25,286 | €3,626 | -€21,659 | -85.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,286 | €3,626 | -€21,659 | -85.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.