THEDIAC: 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.
THEDIAC
Largest movements
- Cash +€14,768
up €14,768 (+26.6%), from €55,566 to €70,334
mainly Net result for the year (+€19,952) and Trade debts (+€5,661)
- Receivables within one year +€12,829
up €12,829 (+121.0%), from €10,604 to €23,433
of which Trade receivables: +€10,991
- Reserves +€19,952
up €19,952 (+2494.2%), from €800 to €20,752
of which Distributable reserves: +€20,752
- Trade debts +€5,661
up €5,661 (+32.8%), from €17,267 to €22,929
- Tax, wage and social debts +€2,328
up €2,328 (+53.8%), from €4,324 to €6,652
- Current portion of long-term debt -€1,710
no longer reported in 2025 (was €1,710)
- Short-term financial debts +€1,358
new in 2025: €1,358
- Turnover +€10,986
up €10,986 (+21.0%), from €52,371 to €63,357
- Gross operating margin +€9,433
up €9,433 (+35.2%), from €26,770 to €36,203
- Taxes +€8,030
up €8,030 (+108.5%), from €7,398 to €15,428
- Purchases and services +€1,553
up €1,553 (+6.1%), from €25,601 to €27,155
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 | €68,159 | €95,749 | +€27,590 | +40.5% |
| Current assets | 29/58 | €68,159 | €95,749 | +€27,590 | +40.5% |
| Amounts receivable within one year | 40/41 | €10,604 | €23,433 | +€12,829 | +121.0% |
| Trade receivables | 40 | €8,923 | €19,914 | +€10,991 | +123.2% |
| Other amounts receivable | 41 | €1,682 | €3,519 | +€1,838 | +109.3% |
| Cash at bank and in hand | 54/58 | €55,566 | €70,334 | +€14,768 | +26.6% |
| Deferred charges and accrued income | 490/1 | €1,989 | €1,982 | -€7 | -0.4% |
| Total equity and liabilities | 10/49 | €68,159 | €95,749 | +€27,590 | +40.5% |
| Equity | 10/15 | €42,108 | €62,060 | +€19,952 | +47.4% |
| Contributions | 10/11 | €43,600 | €43,600 | = | 0.0% |
| Reserves | 13 | €800 | €20,752 | +€19,952 | +2494.2% |
| Non-distributable reserves | 130/1 | €800 | - | -€800 | |
| Reserves not available under the articles | 1311 | €800 | - | -€800 | |
| Distributable reserves | 133 | - | €20,752 | +€20,752 | |
| Profit (loss) carried forward | 14 | -€2,292 | -€2,292 | = | 0.0% |
| Amounts payable | 17/49 | €26,052 | €33,689 | +€7,637 | +29.3% |
| Amounts payable within one year | 42/48 | €23,302 | €30,939 | +€7,637 | +32.8% |
| Current portion of amounts payable after more than one year | 42 | €1,710 | - | -€1,710 | |
| Financial debts | 43 | - | €1,358 | +€1,358 | |
| Credit institutions | 430/8 | - | €1,358 | +€1,358 | |
| Trade debts | 44 | €17,267 | €22,929 | +€5,661 | +32.8% |
| Suppliers | 440/4 | €17,267 | €22,929 | +€5,661 | +32.8% |
| Taxes, remuneration and social security | 45 | €4,324 | €6,652 | +€2,328 | +53.8% |
| Taxes | 450/3 | €4,324 | €6,652 | +€2,328 | +53.8% |
| Accrued charges and deferred income | 492/3 | €2,750 | €2,750 | = | 0.0% |
| Turnover | 70 | €52,371 | €63,357 | +€10,986 | +21.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €25,601 | €27,155 | +€1,553 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78 | - | -€78 | |
| Other operating charges | 640/8 | €1,686 | €1,367 | -€319 | -18.9% |
| Gross operating margin | 9900 | €26,770 | €36,203 | +€9,433 | +35.2% |
| Operating profit (loss) | 9901 | €25,006 | €34,835 | +€9,829 | +39.3% |
| Financial income | 75/76B | - | €626 | +€626 | |
| Recurring financial income | 75 | - | €626 | +€626 | |
| Financial charges | 65/66B | €104 | €82 | -€22 | -21.1% |
| Recurring financial charges | 65 | €104 | €82 | -€22 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €24,902 | €35,380 | +€10,477 | +42.1% |
| Income taxes | 67/77 | €7,398 | €15,428 | +€8,030 | +108.5% |
| Profit (loss) for the period | 9904 | €17,505 | €19,952 | +€2,447 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,505 | €19,952 | +€2,447 | +14.0% |
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 9 October 2026 via checked.be.