D'IUS: what changed
D'IUS
Largest movements
- Receivables after one year +€106,539
up €106,539 (+174,225%), from €61 to €106,600
- Receivables within one year -€72,245
down €72,245 (-56.6%), from €127,671 to €55,426
of which Other amounts receivable: -€65,781
- Financial fixed assets -€53,077
down €53,077 (-40.8%), from €130,000 to €76,923
- Tangible fixed assets +€18,347
up €18,347 (+2.7%), from €682,346 to €700,693
of which Land and buildings: +€36,526
- Reserves +€209,605
up €209,605 (+171%), from €122,560 to €332,165
of which Distributable reserves: +€209,605
- Other debts -€158,893
down €158,893 (-100%), from €158,893 to €0
- Debts after one year -€60,121
down €60,121 (-13.3%), from €450,429 to €390,308
of which Financial debts: -€47,103
- Tax, wage and social debts +€13,298
up €13,298 (+1,628%), from €817 to €14,115
- Trade debts -€12,332
down €12,332 (-48.0%), from €25,687 to €13,355
- Gross operating margin +€52,842
up €52,842 (+83.6%), from €63,245 to €116,087
- Financial income +€20,107
up €20,107 (+2,912%), from €691 to €20,797
- Taxes +€12,958
up €12,958 (+8,847%), from €146 to €13,105
- Depreciation +€10,486
up €10,486 (+24.4%), from €43,031 to €53,517
- Financial charges +€6,248
up €6,248 (+42.4%), from €14,720 to €20,968
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
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €962,952 | €961,924 | -€1,028 | -0.1% |
| Fixed assets | 21/28 | €812,346 | €777,616 | -€34,730 | -4.3% |
| Tangible fixed assets | 22/27 | €682,346 | €700,693 | +€18,347 | +2.7% |
| Land and buildings | 22 | €654,305 | €690,832 | +€36,526 | +5.6% |
| Plant, machinery and equipment | 23 | €7,103 | €5,407 | -€1,695 | -23.9% |
| Furniture and vehicles | 24 | €20,939 | €4,454 | -€16,484 | -78.7% |
| Financial fixed assets | 28 | €130,000 | €76,923 | -€53,077 | -40.8% |
| Current assets | 29/58 | €150,606 | €184,308 | +€33,702 | +22.4% |
| Amounts receivable after more than one year | 29 | €61 | €106,600 | +€106,539 | +174,225% |
| Other amounts receivable | 291 | €61 | €106,600 | +€106,539 | +174,225% |
| Amounts receivable within one year | 40/41 | €127,671 | €55,426 | -€72,245 | -56.6% |
| Trade receivables | 40 | €8,381 | €1,917 | -€6,464 | -77.1% |
| Other amounts receivable | 41 | €119,291 | €53,509 | -€65,781 | -55.1% |
| Cash at bank and in hand | 54/58 | €596 | €271 | -€325 | -54.5% |
| Deferred charges and accrued income | 490/1 | €22,278 | €22,011 | -€266 | -1.2% |
| Total equity and liabilities | 10/49 | €962,952 | €961,924 | -€1,028 | -0.1% |
| Equity | 10/15 | €270,465 | €480,070 | +€209,605 | +77.5% |
| Contributions | 10/11 | €147,905 | €147,905 | = | 0.0% |
| Reserves | 13 | €122,560 | €332,165 | +€209,605 | +171% |
| Tax-exempt reserves | 132 | €29,750 | €29,750 | = | 0.0% |
| Distributable reserves | 133 | €92,810 | €302,415 | +€209,605 | +226% |
| Amounts payable | 17/49 | €692,487 | €481,855 | -€210,633 | -30.4% |
| Amounts payable after more than one year | 17 | €450,429 | €390,308 | -€60,121 | -13.3% |
| Financial debts | 170/4 | €372,864 | €325,761 | -€47,103 | -12.6% |
| Other amounts payable | 178/9 | €77,565 | €64,547 | -€13,018 | -16.8% |
| Amounts payable within one year | 42/48 | €222,915 | €64,810 | -€158,105 | -70.9% |
| Current portion of amounts payable after more than one year | 42 | €37,518 | €36,857 | -€661 | -1.8% |
| Financial debts | 43 | €0 | €483 | +€483 | |
| Credit institutions | 430/8 | €0 | €331 | +€331 | |
| Other loans | 439 | - | €152 | +€152 | |
| Trade debts | 44 | €25,687 | €13,355 | -€12,332 | -48.0% |
| Suppliers | 440/4 | €25,687 | €13,355 | -€12,332 | -48.0% |
| Taxes, remuneration and social security | 45 | €817 | €14,115 | +€13,298 | +1,628% |
| Taxes | 450/3 | €817 | €14,115 | +€13,298 | +1,628% |
| Other amounts payable | 47/48 | €158,893 | €0 | -€158,893 | -100% |
| Accrued charges and deferred income | 492/3 | €19,144 | €26,737 | +€7,593 | +39.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,031 | €53,517 | +€10,486 | +24.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€788 | €0 | +€788 | |
| Other operating charges | 640/8 | €2,755 | €1,829 | -€927 | -33.6% |
| Gross operating margin | 9900 | €63,245 | €116,087 | +€52,842 | +83.6% |
| Operating profit (loss) | 9901 | €18,247 | €60,742 | +€42,495 | +233% |
| Financial income | 75/76B | €691 | €20,797 | +€20,107 | +2,912% |
| Recurring financial income | 75 | €691 | €20,797 | +€20,107 | +2,912% |
| Financial charges | 65/66B | €14,720 | €20,968 | +€6,248 | +42.4% |
| Recurring financial charges | 65 | €14,720 | €20,968 | +€6,248 | +42.4% |
| Profit (loss) for the period before taxes | 9903 | €4,217 | €60,571 | +€56,354 | +1,336% |
| Income taxes | 67/77 | €146 | €13,105 | +€12,958 | +8,847% |
| Profit (loss) for the period | 9904 | €4,071 | €47,467 | +€43,396 | +1,066% |
| Profit (loss) for the period to be appropriated | 9905 | €4,071 | €47,467 | +€43,396 | +1,066% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.