GDW Diligentia: 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.
GDW Diligentia
Largest movements
- Financial fixed assets +€500,000
new in 2025: €500,000
- Deferred charges and accrued income +€9,905
up €9,905 (+293%), from €3,376 to €13,281
- Receivables within one year +€8,660
up €8,660 (+85.8%), from €10,095 to €18,755
- Cash +€7,400
up €7,400 (+37.6%), from €19,665 to €27,065
mainly Net result for the year (+€278,073) and Debts after one year (+€191,161)
- Reserves +€278,073
up €278,073 (+1,159%), from €23,998 to €302,071
- Debts after one year +€191,161
new in 2025: €191,161
- Current portion of long-term debt +€48,373
new in 2025: €48,373
- Tax, wage and social debts +€7,414
up €7,414 (+70.7%), from €10,485 to €17,899
of which Taxes: +€7,414
- Financial income +€220,000
up €220,000, from €0 to €220,000
- Gross operating margin +€98,727
up €98,727 (+7,053%), from €1,400 to €100,127
- Taxes +€21,644
up €21,644 (+1,714%), from €1,263 to €22,907
- Financial charges +€15,223
up €15,223 (+8,681%), from €175 to €15,399
- Depreciation +€2,546
up €2,546 (+372%), from €683 to €3,229
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 | €38,911 | €561,646 | +€522,736 | +1,343% |
| Fixed assets | 21/28 | €5,775 | €502,546 | +€496,771 | +8,602% |
| Tangible fixed assets | 22/27 | €5,775 | €2,546 | -€3,229 | -55.9% |
| Furniture and vehicles | 24 | €5,775 | €2,546 | -€3,229 | -55.9% |
| Financial fixed assets | 28 | - | €500,000 | +€500,000 | |
| Current assets | 29/58 | €33,136 | €59,101 | +€25,965 | +78.4% |
| Amounts receivable within one year | 40/41 | €10,095 | €18,755 | +€8,660 | +85.8% |
| Trade receivables | 40 | €10,095 | €18,755 | +€8,660 | +85.8% |
| Cash at bank and in hand | 54/58 | €19,665 | €27,065 | +€7,400 | +37.6% |
| Deferred charges and accrued income | 490/1 | €3,376 | €13,281 | +€9,905 | +293% |
| Total equity and liabilities | 10/49 | €38,911 | €561,646 | +€522,736 | +1,343% |
| Equity | 10/15 | €24,498 | €302,571 | +€278,073 | +1,135% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €23,998 | €302,071 | +€278,073 | +1,159% |
| Distributable reserves | 133 | €23,998 | €302,071 | +€278,073 | +1,159% |
| Amounts payable | 17/49 | €14,413 | €259,075 | +€244,663 | +1,698% |
| Amounts payable after more than one year | 17 | - | €191,161 | +€191,161 | |
| Financial debts | 170/4 | - | €191,161 | +€191,161 | |
| Amounts payable within one year | 42/48 | €14,207 | €67,914 | +€53,707 | +378% |
| Current portion of amounts payable after more than one year | 42 | - | €48,373 | +€48,373 | |
| Trade debts | 44 | €1,815 | €214 | -€1,601 | -88.2% |
| Suppliers | 440/4 | €1,815 | €214 | -€1,601 | -88.2% |
| Taxes, remuneration and social security | 45 | €10,485 | €17,899 | +€7,414 | +70.7% |
| Taxes | 450/3 | €10,485 | €17,899 | +€7,414 | +70.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,907 | €1,428 | -€479 | -25.1% |
| Accrued charges and deferred income | 492/3 | €206 | €0 | -€206 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €683 | €3,229 | +€2,546 | +372% |
| Other operating charges | 640/8 | €675 | €520 | -€155 | -23.0% |
| Gross operating margin | 9900 | €1,400 | €100,127 | +€98,727 | +7,053% |
| Operating profit (loss) | 9901 | €42 | €96,378 | +€96,336 | +232,136% |
| Financial income | 75/76B | €0 | €220,000 | +€220,000 | |
| Recurring financial income | 75 | €0 | €220,000 | +€220,000 | |
| Financial charges | 65/66B | €175 | €15,399 | +€15,223 | +8,681% |
| Recurring financial charges | 65 | €175 | €15,399 | +€15,223 | +8,681% |
| Profit (loss) for the period before taxes | 9903 | -€134 | €300,980 | +€301,114 | |
| Income taxes | 67/77 | €1,263 | €22,907 | +€21,644 | +1,714% |
| Profit (loss) for the period | 9904 | -€1,397 | €278,073 | +€279,470 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,397 | €278,073 | +€279,470 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.