DIACOM: what changed
Two fiscal 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.
DIACOM
Largest movements
- Stocks and contracts -€9,000
down €9,000 (-25.7%), from €35,000 to €26,000
- Other debts +€32,919
up €32,919 (+49.2%), from €66,893 to €99,812
- Trade debts -€30,837
down €30,837 (-80.5%), from €38,324 to €7,487
- Profit (loss) carried forward -€10,660
down €10,660 (-8.3%), from -€128,092 to -€138,752
- Gross operating margin -€6,115
down €6,115 (-433.8%), from -€1,410 to -€7,525
- Financial charges -€4,553
down €4,553 (-64.3%), from €7,077 to €2,524
- Other operating charges +€375
up €375 (+95.4%), from €393 to €768
- Financial income +€128
up €128 (+435.4%), from €29 to €157
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.
Cash bridge derived
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 | €40,198 | €31,054 | -€9,145 | -22.7% |
| Fixed assets | 21/28 | €1,600 | €1,600 | = | 0.0% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €38,598 | €29,454 | -€9,145 | -23.7% |
| Stocks and contracts in progress | 3 | €35,000 | €26,000 | -€9,000 | -25.7% |
| Stocks | 30/36 | €35,000 | €26,000 | -€9,000 | -25.7% |
| Amounts receivable within one year | 40/41 | €2,500 | €2,500 | = | 0.0% |
| Other amounts receivable | 41 | €2,500 | €2,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,098 | €954 | -€145 | -13.2% |
| Total equity and liabilities | 10/49 | €40,198 | €31,054 | -€9,145 | -22.7% |
| Equity | 10/15 | -€94,768 | -€105,428 | -€10,660 | -11.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €14,732 | €14,732 | = | 0.0% |
| Non-distributable reserves | 130/1 | €621 | €621 | = | 0.0% |
| Reserves not available under the articles | 1311 | €621 | €621 | = | 0.0% |
| Distributable reserves | 133 | €14,110 | €14,110 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€128,092 | -€138,752 | -€10,660 | -8.3% |
| Amounts payable | 17/49 | €134,966 | €136,481 | +€1,515 | +1.1% |
| Amounts payable after more than one year | 17 | €26,657 | €26,657 | = | 0.0% |
| Financial debts | 170/4 | €26,657 | €26,657 | = | 0.0% |
| Amounts payable within one year | 42/48 | €108,309 | €109,824 | +€1,515 | +1.4% |
| Financial debts | 43 | €337 | - | -€337 | |
| Credit institutions | 430/8 | €337 | - | -€337 | |
| Trade debts | 44 | €38,324 | €7,487 | -€30,837 | -80.5% |
| Suppliers | 440/4 | €38,324 | €7,487 | -€30,837 | -80.5% |
| Taxes, remuneration and social security | 45 | €2,755 | €2,525 | -€230 | -8.3% |
| Taxes | 450/3 | €2,755 | €2,525 | -€230 | -8.3% |
| Other amounts payable | 47/48 | €66,893 | €99,812 | +€32,919 | +49.2% |
| Other operating charges | 640/8 | €393 | €768 | +€375 | +95.4% |
| Gross operating margin | 9900 | -€1,410 | -€7,525 | -€6,115 | -433.8% |
| Operating profit (loss) | 9901 | -€1,803 | -€8,293 | -€6,490 | -360.0% |
| Financial income | 75/76B | €29 | €157 | +€128 | +435.4% |
| Recurring financial income | 75 | €29 | €157 | +€128 | +435.4% |
| Financial charges | 65/66B | €7,077 | €2,524 | -€4,553 | -64.3% |
| Recurring financial charges | 65 | €7,077 | €2,524 | -€4,553 | -64.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,850 | -€10,660 | -€1,809 | -20.4% |
| Profit (loss) for the period | 9904 | -€8,850 | -€10,660 | -€1,809 | -20.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,850 | -€10,660 | -€1,809 | -20.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.