DIANTI: 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.
DIANTI
Largest movements
- Cash +€5,809
up €5,809 (+481.3%), from €1,207 to €7,016
mainly Net result for the year (+€5,540) and Trade debts (+€2,798)
- Deferred charges and accrued income -€2,212
no longer reported in 2024 (was €2,212)
- Receivables within one year +€1,071
up €1,071 (+25.9%), from €4,127 to €5,198
- Profit (loss) carried forward +€5,540
up €5,540 (+28.8%), from -€19,223 to -€13,683
- Trade debts +€2,798
up €2,798 (+681.8%), from €410 to €3,208
- Tax, wage and social debts -€2,203
down €2,203 (-42.4%), from €5,198 to €2,996
- Other debts -€1,468
down €1,468 (-22.7%), from €6,479 to €5,011
- Gross operating margin +€8,672
up €8,672 (+505.6%), from €1,715 to €10,387
- Taxes +€1,496
up €1,496 (+123.2%), from €1,215 to €2,711
- Other operating charges +€587
up €587 (+46.2%), from €1,272 to €1,859
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 | €7,547 | €12,214 | +€4,668 | +61.8% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €7,547 | €12,214 | +€4,668 | +61.8% |
| Amounts receivable within one year | 40/41 | €4,127 | €5,198 | +€1,071 | +25.9% |
| Trade receivables | 40 | €4,127 | €5,198 | +€1,071 | +25.9% |
| Cash at bank and in hand | 54/58 | €1,207 | €7,016 | +€5,809 | +481.3% |
| Deferred charges and accrued income | 490/1 | €2,212 | - | -€2,212 | |
| Total equity and liabilities | 10/49 | €7,547 | €12,214 | +€4,668 | +61.8% |
| Equity | 10/15 | -€4,541 | €1,000 | +€5,540 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,482 | €8,482 | = | 0.0% |
| Tax-exempt reserves | 132 | €841 | €841 | = | 0.0% |
| Distributable reserves | 133 | €7,642 | €7,642 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,223 | -€13,683 | +€5,540 | +28.8% |
| Amounts payable | 17/49 | €12,087 | €11,215 | -€873 | -7.2% |
| Amounts payable within one year | 42/48 | €12,087 | €11,215 | -€873 | -7.2% |
| Trade debts | 44 | €410 | €3,208 | +€2,798 | +681.8% |
| Suppliers | 440/4 | €410 | €3,208 | +€2,798 | +681.8% |
| Taxes, remuneration and social security | 45 | €5,198 | €2,996 | -€2,203 | -42.4% |
| Taxes | 450/3 | €5,198 | €2,996 | -€2,203 | -42.4% |
| Other amounts payable | 47/48 | €6,479 | €5,011 | -€1,468 | -22.7% |
| Non-recurring operating income | 76A | - | €17,000 | +€17,000 | |
| Other operating charges | 640/8 | €1,272 | €1,859 | +€587 | +46.2% |
| Gross operating margin | 9900 | €1,715 | €10,387 | +€8,672 | +505.6% |
| Operating profit (loss) | 9901 | €443 | €8,528 | +€8,084 | +1822.9% |
| Financial charges | 65/66B | €226 | €277 | +€51 | +22.6% |
| Recurring financial charges | 65 | €226 | €277 | +€51 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | €218 | €8,251 | +€8,033 | +3689.4% |
| Income taxes | 67/77 | €1,215 | €2,711 | +€1,496 | +123.2% |
| Profit (loss) for the period | 9904 | -€997 | €5,540 | +€6,537 | |
| Profit (loss) for the period to be appropriated | 9905 | -€997 | €5,540 | +€6,537 |
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 6 October 2026 via checked.be.