D.P.DIAM: 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.
D.P.DIAM
Largest movements
- Receivables within one year -€330,807
down €330,807 (-13.0%), from €2.5m to €2.2m
of which Trade receivables: -€332,615
- Profit (loss) carried forward -€443,216
down €443,216 (-163%), from -€271,134 to -€714,350
- Trade debts +€82,271
up €82,271 (+6.3%), from €1.3m to €1.4m
- Other debts +€60,041
up €60,041 (+6.8%), from €888,038 to €948,079
- Other operating charges +€233,944
up €233,944 (+10,168%), from €2,301 to €236,244
- Write-downs +€163,640
new in 2024: €163,640
- Gross operating margin -€62,433
down €62,433, from €22,383 to -€40,050
- Taxes -€11,819
down €11,819 (-87.2%), from €13,558 to €1,740
- Financial charges -€1,114
down €1,114 (-41.9%), from €2,657 to €1,543
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,715,727 | €2,401,199 | -€314,528 | -11.6% |
| Current assets | 29/58 | €2,715,727 | €2,401,199 | -€314,528 | -11.6% |
| Stocks and contracts in progress | 3 | €166,416 | €182,726 | +€16,310 | +9.8% |
| Stocks | 30/36 | €166,416 | €182,726 | +€16,310 | +9.8% |
| Amounts receivable within one year | 40/41 | €2,546,551 | €2,215,743 | -€330,807 | -13.0% |
| Trade receivables | 40 | €2,545,103 | €2,212,488 | -€332,615 | -13.1% |
| Other amounts receivable | 41 | €1,448 | €3,256 | +€1,807 | +125% |
| Cash at bank and in hand | 54/58 | €2,760 | €2,724 | -€36 | -1.3% |
| Deferred charges and accrued income | 490/1 | - | €6 | +€6 | |
| Total equity and liabilities | 10/49 | €2,715,727 | €2,401,199 | -€314,528 | -11.6% |
| Equity | 10/15 | €512,266 | €69,050 | -€443,216 | -86.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €764,800 | €764,800 | = | 0.0% |
| Distributable reserves | 133 | €764,800 | €764,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€271,134 | -€714,350 | -€443,216 | -163% |
| Amounts payable | 17/49 | €2,203,460 | €2,332,149 | +€128,688 | +5.8% |
| Amounts payable within one year | 42/48 | €2,202,500 | €2,331,908 | +€129,408 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €11,000 | - | -€11,000 | |
| Trade debts | 44 | €1,297,682 | €1,379,953 | +€82,271 | +6.3% |
| Suppliers | 440/4 | €1,297,682 | €1,379,953 | +€82,271 | +6.3% |
| Taxes, remuneration and social security | 45 | €5,780 | €3,876 | -€1,904 | -32.9% |
| Taxes | 450/3 | €5,780 | €3,876 | -€1,904 | -32.9% |
| Other amounts payable | 47/48 | €888,038 | €948,079 | +€60,041 | +6.8% |
| Accrued charges and deferred income | 492/3 | €960 | €241 | -€720 | -74.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €163,640 | +€163,640 | |
| Other operating charges | 640/8 | €2,301 | €236,244 | +€233,944 | +10,168% |
| Gross operating margin | 9900 | €22,383 | -€40,050 | -€62,433 | |
| Operating profit (loss) | 9901 | €20,082 | -€439,934 | -€460,016 | |
| Financial charges | 65/66B | €2,657 | €1,543 | -€1,114 | -41.9% |
| Recurring financial charges | 65 | €2,657 | €1,543 | -€1,114 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €17,425 | -€441,477 | -€458,902 | |
| Income taxes | 67/77 | €13,558 | €1,740 | -€11,819 | -87.2% |
| Profit (loss) for the period | 9904 | €3,867 | -€443,216 | -€447,083 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,867 | -€443,216 | -€447,083 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.