COSMIN DIGA: 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.
COSMIN DIGA
Largest movements
- Receivables within one year +€17,588
up €17,588 (+31.7%), from €55,557 to €73,145
of which Trade receivables: +€17,331
- Cash +€8,081
up €8,081 (+48.1%), from €16,795 to €24,875
mainly Net result for the year (+€29,657) and Deferred charges and accrued income (+€629)
- Profit (loss) carried forward +€29,657
up €29,657 (+60.5%), from €49,025 to €78,682
- Tax, wage and social debts -€4,047
down €4,047 (-22.9%), from €17,655 to €13,608
- Taxes -€5,882
down €5,882 (-34.7%), from €16,944 to €11,061
- Gross operating margin +€4,941
up €4,941 (+13.5%), from €36,608 to €41,549
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,980 | €98,020 | +€25,040 | +34.3% |
| Current assets | 29/58 | €72,980 | €98,020 | +€25,040 | +34.3% |
| Amounts receivable within one year | 40/41 | €55,557 | €73,145 | +€17,588 | +31.7% |
| Trade receivables | 40 | €38,567 | €55,898 | +€17,331 | +44.9% |
| Other amounts receivable | 41 | €16,989 | €17,246 | +€257 | +1.5% |
| Cash at bank and in hand | 54/58 | €16,795 | €24,875 | +€8,081 | +48.1% |
| Deferred charges and accrued income | 490/1 | €629 | - | -€629 | |
| Total equity and liabilities | 10/49 | €72,980 | €98,020 | +€25,040 | +34.3% |
| Equity | 10/15 | €50,025 | €79,682 | +€29,657 | +59.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,025 | €78,682 | +€29,657 | +60.5% |
| Amounts payable | 17/49 | €22,955 | €18,338 | -€4,617 | -20.1% |
| Amounts payable within one year | 42/48 | €22,955 | €18,338 | -€4,617 | -20.1% |
| Trade debts | 44 | €5,300 | €4,730 | -€570 | -10.8% |
| Suppliers | 440/4 | €5,300 | €4,730 | -€570 | -10.8% |
| Taxes, remuneration and social security | 45 | €17,655 | €13,608 | -€4,047 | -22.9% |
| Taxes | 450/3 | €17,655 | €13,608 | -€4,047 | -22.9% |
| Non-recurring operating income | 76A | €271 | €886 | +€615 | +226.7% |
| Other operating charges | 640/8 | €593 | €543 | -€51 | -8.5% |
| Gross operating margin | 9900 | €36,608 | €41,549 | +€4,941 | +13.5% |
| Operating profit (loss) | 9901 | €36,015 | €41,006 | +€4,991 | +13.9% |
| Financial income | 75/76B | €1 | €9 | +€9 | +1641.5% |
| Recurring financial income | 75 | €1 | €9 | +€9 | +1641.5% |
| Financial charges | 65/66B | €281 | €298 | +€16 | +5.8% |
| Recurring financial charges | 65 | €281 | €298 | +€16 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €35,734 | €40,718 | +€4,984 | +13.9% |
| Income taxes | 67/77 | €16,944 | €11,061 | -€5,882 | -34.7% |
| Profit (loss) for the period | 9904 | €18,790 | €29,657 | +€10,866 | +57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,790 | €29,657 | +€10,866 | +57.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.