DIABOLOCOM: 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.
DIABOLOCOM
Largest movements
- Cash +€7,469
up €7,469 (+13.5%), from €55,393 to €62,862
mainly Net result for the year (+€17,737) and Tax, wage and social debts (+€8,133)
- Tangible fixed assets -€7,290
down €7,290 (-5.8%), from €125,852 to €118,562
of which Land and buildings: -€4,998
- Receivables within one year +€4,945
up €4,945 (+7.3%), from €67,882 to €72,827
of which Other amounts receivable: +€6,306
- Debts after one year -€20,767
down €20,767 (-32.3%), from €64,208 to €43,441
- Reserves +€17,500
up €17,500 (+36.8%), from €47,500 to €65,000
of which Distributable reserves: +€17,500
- Tax, wage and social debts +€8,133
up €8,133 (+50.8%), from €16,000 to €24,133
- Turnover -€8,225
down €8,225 (-6.8%), from €121,792 to €113,567
- Gross operating margin -€7,748
down €7,748 (-12.9%), from €60,099 to €52,351
- Taxes -€2,486
down €2,486 (-18.6%), from €13,355 to €10,869
- Financial charges -€1,267
down €1,267 (-19.5%), from €6,507 to €5,240
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 | €249,127 | €254,251 | +€5,124 | +2.1% |
| Fixed assets | 21/28 | €125,852 | €118,562 | -€7,290 | -5.8% |
| Tangible fixed assets | 22/27 | €125,852 | €118,562 | -€7,290 | -5.8% |
| Land and buildings | 22 | €119,119 | €114,121 | -€4,998 | -4.2% |
| Furniture and vehicles | 24 | €6,733 | €4,441 | -€2,292 | -34.0% |
| Current assets | 29/58 | €123,275 | €135,689 | +€12,414 | +10.1% |
| Amounts receivable within one year | 40/41 | €67,882 | €72,827 | +€4,945 | +7.3% |
| Trade receivables | 40 | €8,230 | €6,869 | -€1,361 | -16.5% |
| Other amounts receivable | 41 | €59,652 | €65,958 | +€6,306 | +10.6% |
| Cash at bank and in hand | 54/58 | €55,393 | €62,862 | +€7,469 | +13.5% |
| Total equity and liabilities | 10/49 | €249,127 | €254,251 | +€5,124 | +2.1% |
| Equity | 10/15 | €151,021 | €168,758 | +€17,737 | +11.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €47,500 | €65,000 | +€17,500 | +36.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €45,500 | €63,000 | +€17,500 | +38.5% |
| Profit (loss) carried forward | 14 | €83,521 | €83,758 | +€237 | +0.3% |
| Amounts payable | 17/49 | €98,106 | €85,493 | -€12,613 | -12.9% |
| Amounts payable after more than one year | 17 | €64,208 | €43,441 | -€20,767 | -32.3% |
| Financial debts | 170/4 | €64,208 | €43,441 | -€20,767 | -32.3% |
| Amounts payable within one year | 42/48 | €33,898 | €42,052 | +€8,154 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €15,506 | €16,722 | +€1,216 | +7.8% |
| Trade debts | 44 | €2,392 | €1,197 | -€1,195 | -50.0% |
| Suppliers | 440/4 | €2,392 | €1,197 | -€1,195 | -50.0% |
| Taxes, remuneration and social security | 45 | €16,000 | €24,133 | +€8,133 | +50.8% |
| Taxes | 450/3 | €16,000 | €24,133 | +€8,133 | +50.8% |
| Turnover | 70 | €121,792 | €113,567 | -€8,225 | -6.8% |
| Non-recurring operating income | 76A | €248 | - | -€248 | |
| Goods, raw materials, services and sundry goods | 60/61 | €71,767 | €71,143 | -€624 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,991 | €7,290 | +€299 | +4.3% |
| Other operating charges | 640/8 | €2,045 | €1,927 | -€118 | -5.8% |
| Non-recurring operating charges | 66A | €1,122 | €12,196 | +€11,074 | +987% |
| Gross operating margin | 9900 | €60,099 | €52,351 | -€7,748 | -12.9% |
| Operating profit (loss) | 9901 | €49,941 | €30,938 | -€19,003 | -38.1% |
| Financial income | 75/76B | €2,556 | €2,908 | +€352 | +13.8% |
| Recurring financial income | 75 | €2,556 | €2,908 | +€352 | +13.8% |
| Financial charges | 65/66B | €6,507 | €5,240 | -€1,267 | -19.5% |
| Recurring financial charges | 65 | €6,507 | €5,240 | -€1,267 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €45,990 | €28,606 | -€17,384 | -37.8% |
| Income taxes | 67/77 | €13,355 | €10,869 | -€2,486 | -18.6% |
| Profit (loss) for the period | 9904 | €32,635 | €17,737 | -€14,898 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,635 | €17,737 | -€14,898 | -45.7% |
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.