DIAMASTER: 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.
DIAMASTER
Largest movements
- Receivables within one year +€59,437
up €59,437 (+6.9%), from €861,840 to €921,278
of which Other amounts receivable: +€42,914
- Cash -€24,605
down €24,605 (-64.2%), from €38,355 to €13,750
mainly Receivables within one year (-€59,437) and Net result for the year (-€26,428)
- Other debts +€68,515
up €68,515 (+626.5%), from €10,937 to €79,452
- Profit (loss) carried forward -€26,428
down €26,428 (-5.1%), from €523,181 to €496,753
- Write-downs +€5.0m
new in 2023: €5.0m
- Gross operating margin +€4.9m
up €4.9m (+7957.2%), from €61,776 to €5.0m
- Financial charges -€73,540
down €73,540 (-94.7%), from €77,617 to €4,077
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 | €2,029,909 | €2,068,822 | +€38,913 | +1.9% |
| Current assets | 29/58 | €2,029,909 | €2,068,822 | +€38,913 | +1.9% |
| Amounts receivable after more than one year | 29 | €563,021 | €567,101 | +€4,080 | +0.7% |
| Other amounts receivable | 291 | €563,021 | €567,101 | +€4,080 | +0.7% |
| Stocks and contracts in progress | 3 | €551,771 | €551,771 | = | 0.0% |
| Stocks | 30/36 | €551,771 | €551,771 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €861,840 | €921,278 | +€59,437 | +6.9% |
| Trade receivables | 40 | €508,148 | €524,672 | +€16,523 | +3.3% |
| Other amounts receivable | 41 | €353,692 | €396,606 | +€42,914 | +12.1% |
| Cash at bank and in hand | 54/58 | €38,355 | €13,750 | -€24,605 | -64.2% |
| Deferred charges and accrued income | 490/1 | €14,922 | €14,922 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,029,909 | €2,068,822 | +€38,913 | +1.9% |
| Equity | 10/15 | €537,436 | €511,008 | -€26,428 | -4.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €523,181 | €496,753 | -€26,428 | -5.1% |
| Amounts payable | 17/49 | €1,492,474 | €1,557,814 | +€65,340 | +4.4% |
| Amounts payable after more than one year | 17 | €715,391 | €715,391 | = | 0.0% |
| Financial debts | 170/4 | €715,391 | €704,991 | -€10,400 | -1.5% |
| Other amounts payable | 178/9 | - | €10,400 | +€10,400 | |
| Amounts payable within one year | 42/48 | €777,082 | €842,423 | +€65,340 | +8.4% |
| Financial debts | 43 | €27,531 | €28,179 | +€648 | +2.4% |
| Credit institutions | 430/8 | €27,531 | €28,179 | +€648 | +2.4% |
| Trade debts | 44 | €679,881 | €676,042 | -€3,839 | -0.6% |
| Suppliers | 440/4 | €679,881 | €676,042 | -€3,839 | -0.6% |
| Advances received on contracts in progress | 46 | €55,198 | €55,198 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,535 | €3,551 | +€16 | +0.5% |
| Taxes | 450/3 | €3,535 | €3,551 | +€16 | +0.5% |
| Other amounts payable | 47/48 | €10,937 | €79,452 | +€68,515 | +626.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,000,000 | +€5.0m | |
| Other operating charges | 640/8 | €1,956 | €0 | -€1,956 | -100.0% |
| Gross operating margin | 9900 | €61,776 | €4,977,384 | +€4.9m | +7957.2% |
| Operating profit (loss) | 9901 | €59,820 | -€22,616 | -€82,435 | |
| Financial income | 75/76B | €10,832 | €265 | -€10,567 | -97.6% |
| Recurring financial income | 75 | €10,832 | €265 | -€10,567 | -97.6% |
| Financial charges | 65/66B | €77,617 | €4,077 | -€73,540 | -94.7% |
| Recurring financial charges | 65 | €77,617 | €4,077 | -€73,540 | -94.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,966 | -€26,428 | -€19,462 | -279.4% |
| Profit (loss) for the period | 9904 | -€6,966 | -€26,428 | -€19,462 | -279.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,966 | -€26,428 | -€19,462 | -279.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.