DIA: what changed
DIA
Largest movements
- Cash -€105,711
down €105,711 (-99.8%), from €105,973 to €263
mainly Contributions, distributions and other (-€220,649) and Net result for the year (-€27,822)
- Receivables within one year -€44,985
down €44,985 (-43.7%), from €102,859 to €57,873
of which Other amounts receivable: -€73,448
- Tangible fixed assets -€5,640
down €5,640 (-100%), from €5,640 to €0
- Reserves -€220,649
down €220,649 (-45.6%), from €484,141 to €263,492
- Other debts +€98,426
up €98,426, from €0 to €98,426
- Profit (loss) carried forward -€27,822
new in 2025: -€27,822
- Current portion of long-term debt -€5,504
down €5,504 (-100%), from €5,504 to €0
- Gross operating margin -€85,069
down €85,069, from €64,827 to -€20,242
- Financial income -€82,950
down €82,950 (-99.9%), from €83,028 to €78
- Taxes -€23,320
down €23,320 (-98.9%), from €23,570 to €250
- Depreciation -€2,269
down €2,269 (-28.7%), from €7,909 to €5,640
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 | €523,203 | €366,500 | -€156,703 | -30.0% |
| Fixed assets | 21/28 | €312,874 | €307,235 | -€5,640 | -1.8% |
| Tangible fixed assets | 22/27 | €5,640 | €0 | -€5,640 | -100% |
| Furniture and vehicles | 24 | €5,640 | €0 | -€5,640 | -100% |
| Financial fixed assets | 28 | €307,235 | €307,235 | = | 0.0% |
| Current assets | 29/58 | €210,329 | €59,266 | -€151,063 | -71.8% |
| Amounts receivable within one year | 40/41 | €102,859 | €57,873 | -€44,985 | -43.7% |
| Trade receivables | 40 | €6,367 | €34,830 | +€28,463 | +447% |
| Other amounts receivable | 41 | €96,492 | €23,044 | -€73,448 | -76.1% |
| Cash at bank and in hand | 54/58 | €105,973 | €263 | -€105,711 | -99.8% |
| Deferred charges and accrued income | 490/1 | €1,497 | €1,129 | -€367 | -24.5% |
| Total equity and liabilities | 10/49 | €523,203 | €366,500 | -€156,703 | -30.0% |
| Equity | 10/15 | €496,541 | €248,070 | -€248,471 | -50.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €484,141 | €263,492 | -€220,649 | -45.6% |
| Distributable reserves | 133 | €484,141 | €263,492 | -€220,649 | -45.6% |
| Profit (loss) carried forward | 14 | - | -€27,822 | -€27,822 | |
| Amounts payable | 17/49 | €26,662 | €118,430 | +€91,768 | +344% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €26,662 | €118,430 | +€91,768 | +344% |
| Current portion of amounts payable after more than one year | 42 | €5,504 | €0 | -€5,504 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,221 | €592 | -€628 | -51.5% |
| Suppliers | 440/4 | €1,221 | €592 | -€628 | -51.5% |
| Taxes, remuneration and social security | 45 | €19,938 | €19,412 | -€526 | -2.6% |
| Taxes | 450/3 | €16,739 | €16,213 | -€526 | -3.1% |
| Remuneration and social security | 454/9 | €3,199 | €3,199 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €98,426 | +€98,426 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,909 | €5,640 | -€2,269 | -28.7% |
| Other operating charges | 640/8 | €1,102 | €1,591 | +€488 | +44.3% |
| Gross operating margin | 9900 | €64,827 | -€20,242 | -€85,069 | |
| Operating profit (loss) | 9901 | €55,816 | -€27,472 | -€83,289 | |
| Financial income | 75/76B | €83,028 | €78 | -€82,950 | -99.9% |
| Recurring financial income | 75 | €83,028 | €78 | -€82,950 | -99.9% |
| Financial charges | 65/66B | €792 | €177 | -€615 | -77.6% |
| Recurring financial charges | 65 | €792 | €177 | -€615 | -77.6% |
| Profit (loss) for the period before taxes | 9903 | €138,052 | -€27,572 | -€165,623 | |
| Income taxes | 67/77 | €23,570 | €250 | -€23,320 | -98.9% |
| Profit (loss) for the period | 9904 | €114,482 | -€27,822 | -€142,304 | |
| Profit (loss) for the period to be appropriated | 9905 | €114,482 | -€27,822 | -€142,304 |
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 3 November 2026 via checked.be.