DIALLO & PARTNERS: 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.
DIALLO & PARTNERS
Largest movements
- Cash +€75,563
up €75,563 (+42.6%), from €177,470 to €253,033
mainly Net result for the year (+€70,895) and Tax, wage and social debts (+€5,605)
- Profit (loss) carried forward +€70,895
up €70,895 (+57.3%), from €123,761 to €194,656
- Tax, wage and social debts +€5,605
up €5,605 (+41.2%), from €13,598 to €19,203
- Gross operating margin +€34,964
up €34,964 (+66.4%), from €52,648 to €87,612
- Turnover +€34,433
up €34,433 (+28.4%), from €121,057 to €155,490
- Taxes +€4,758
up €4,758 (+36.7%), from €12,966 to €17,724
- Financial income +€2,791
up €2,791 (+18,607%), from €15 to €2,806
- Other operating charges -€1,765
down €1,765 (-52.6%), from €3,355 to €1,590
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 | €193,568 | €271,131 | +€77,563 | +40.1% |
| Current assets | 29/58 | €193,568 | €271,131 | +€77,563 | +40.1% |
| Amounts receivable within one year | 40/41 | €1,500 | €1,500 | = | 0.0% |
| Trade receivables | 40 | €1,500 | €1,500 | = | 0.0% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €177,470 | €253,033 | +€75,563 | +42.6% |
| Deferred charges and accrued income | 490/1 | €14,598 | €16,598 | +€2,000 | +13.7% |
| Total equity and liabilities | 10/49 | €193,568 | €271,131 | +€77,563 | +40.1% |
| Equity | 10/15 | €128,761 | €199,656 | +€70,895 | +55.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,761 | €194,656 | +€70,895 | +57.3% |
| Amounts payable | 17/49 | €64,807 | €71,475 | +€6,668 | +10.3% |
| Amounts payable within one year | 42/48 | €64,807 | €71,475 | +€6,668 | +10.3% |
| Trade debts | 44 | €2,372 | €4,733 | +€2,361 | +99.5% |
| Suppliers | 440/4 | €2,372 | €4,733 | +€2,361 | +99.5% |
| Taxes, remuneration and social security | 45 | €13,598 | €19,203 | +€5,605 | +41.2% |
| Taxes | 450/3 | €13,598 | €19,203 | +€5,605 | +41.2% |
| Other amounts payable | 47/48 | €48,837 | €47,539 | -€1,298 | -2.7% |
| Turnover | 70 | €121,057 | €155,490 | +€34,433 | +28.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €68,408 | €67,878 | -€530 | -0.8% |
| Other operating charges | 640/8 | €3,355 | €1,590 | -€1,765 | -52.6% |
| Gross operating margin | 9900 | €52,648 | €87,612 | +€34,964 | +66.4% |
| Operating profit (loss) | 9901 | €49,293 | €86,022 | +€36,729 | +74.5% |
| Financial income | 75/76B | €15 | €2,806 | +€2,791 | +18,607% |
| Recurring financial income | 75 | €15 | €2,806 | +€2,791 | +18,607% |
| Financial charges | 65/66B | - | €209 | +€209 | |
| Recurring financial charges | 65 | - | €209 | +€209 | |
| Profit (loss) for the period before taxes | 9903 | €49,308 | €88,619 | +€39,311 | +79.7% |
| Income taxes | 67/77 | €12,966 | €17,724 | +€4,758 | +36.7% |
| Profit (loss) for the period | 9904 | €36,342 | €70,895 | +€34,553 | +95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,342 | €70,895 | +€34,553 | +95.1% |
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 23 October 2026 via checked.be.