SR DIA: 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.
SR DIA
Largest movements
- Cash -€402,314
down €402,314 (-36.6%), from €1.1m to €695,647
mainly Net result for the year (-€236,472) and Receivables within one year (-€109,001)
- Receivables within one year +€109,001
up €109,001 (+51.6%), from €211,254 to €320,255
of which Trade receivables: +€97,092
- Tangible fixed assets +€93,587
up €93,587 (+3572.7%), from €2,620 to €96,206
of which Furniture and vehicles: +€94,194
- Stocks and contracts -€41,934
down €41,934 (-17.5%), from €240,062 to €198,128
- Profit (loss) carried forward -€236,472
new in 2025: -€236,472
- Trade debts +€16,460
up €16,460 (+159.5%), from €10,318 to €26,777
- Gross operating margin -€422,831
down €422,831, from €184,707 to -€238,124
- Financial income +€3,317
up €3,317 (+30.8%), from €10,771 to €14,088
- Depreciation +€3,313
up €3,313 (+191.8%), from €1,728 to €5,041
- Taxes -€3,261
down €3,261 (-66.1%), from €4,930 to €1,669
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 | €1,552,785 | €1,313,901 | -€238,884 | -15.4% |
| Fixed assets | 21/28 | €2,620 | €96,206 | +€93,587 | +3572.7% |
| Tangible fixed assets | 22/27 | €2,620 | €96,206 | +€93,587 | +3572.7% |
| Plant, machinery and equipment | 23 | €728 | €122 | -€607 | -83.3% |
| Furniture and vehicles | 24 | €1,891 | €96,085 | +€94,194 | +4980.6% |
| Current assets | 29/58 | €1,550,165 | €1,217,694 | -€332,471 | -21.4% |
| Stocks and contracts in progress | 3 | €240,062 | €198,128 | -€41,934 | -17.5% |
| Stocks | 30/36 | €240,062 | €198,128 | -€41,934 | -17.5% |
| Amounts receivable within one year | 40/41 | €211,254 | €320,255 | +€109,001 | +51.6% |
| Trade receivables | 40 | €209,640 | €306,731 | +€97,092 | +46.3% |
| Other amounts receivable | 41 | €1,615 | €13,524 | +€11,909 | +737.5% |
| Cash at bank and in hand | 54/58 | €1,097,961 | €695,647 | -€402,314 | -36.6% |
| Deferred charges and accrued income | 490/1 | €888 | €3,664 | +€2,776 | +312.6% |
| Total equity and liabilities | 10/49 | €1,552,785 | €1,313,901 | -€238,884 | -15.4% |
| Equity | 10/15 | €1,210,637 | €974,166 | -€236,472 | -19.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,192,037 | €1,192,037 | = | 0.0% |
| Distributable reserves | 133 | €1,192,037 | €1,192,037 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€236,472 | -€236,472 | |
| Amounts payable | 17/49 | €342,148 | €339,735 | -€2,413 | -0.7% |
| Amounts payable within one year | 42/48 | €342,108 | €339,735 | -€2,373 | -0.7% |
| Trade debts | 44 | €10,318 | €26,777 | +€16,460 | +159.5% |
| Suppliers | 440/4 | €10,318 | €26,777 | +€16,460 | +159.5% |
| Taxes, remuneration and social security | 45 | €7,298 | €483 | -€6,815 | -93.4% |
| Taxes | 450/3 | €3,542 | €133 | -€3,409 | -96.3% |
| Remuneration and social security | 454/9 | €3,756 | €350 | -€3,406 | -90.7% |
| Other amounts payable | 47/48 | €324,492 | €312,475 | -€12,017 | -3.7% |
| Accrued charges and deferred income | 492/3 | €40 | - | -€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,728 | €5,041 | +€3,313 | +191.8% |
| Other operating charges | 640/8 | €1,277 | €1,206 | -€71 | -5.6% |
| Gross operating margin | 9900 | €184,707 | -€238,124 | -€422,831 | |
| Operating profit (loss) | 9901 | €181,702 | -€244,371 | -€426,073 | |
| Financial income | 75/76B | €10,771 | €14,088 | +€3,317 | +30.8% |
| Recurring financial income | 75 | €10,771 | €14,088 | +€3,317 | +30.8% |
| Financial charges | 65/66B | €6,258 | €4,520 | -€1,738 | -27.8% |
| Recurring financial charges | 65 | €6,258 | €4,520 | -€1,738 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €186,215 | -€234,803 | -€421,018 | |
| Income taxes | 67/77 | €4,930 | €1,669 | -€3,261 | -66.1% |
| Profit (loss) for the period | 9904 | €181,285 | -€236,472 | -€417,757 | |
| Profit (loss) for the period to be appropriated | 9905 | €181,285 | -€236,472 | -€417,757 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.