DIAPASON: 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.
DIAPASON
Largest movements
- Current assets +€6,590
up €6,590 (+21.0%), from €31,402 to €37,992
of which Current investments: +€8,562
- Tangible fixed assets -€1,488
down €1,488 (-20.0%), from €7,427 to €5,939
- Profit (loss) carried forward +€12,390
up €12,390 (+55.2%), from €22,461 to €34,851
- Debts within one year -€7,288
down €7,288 (-44.5%), from €16,368 to €9,080
- Gross operating margin +€34,067
up €34,067 (+223.7%), from €15,232 to €49,299
- Depreciation -€1,105
down €1,105 (-21.0%), from €5,271 to €4,166
From the 2015 result to the 2016 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2015 | 2016 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,829 | €43,931 | +€5,102 | +13.1% |
| Fixed assets | 21/28 | €7,427 | €5,939 | -€1,488 | -20.0% |
| Tangible fixed assets | 22/27 | €7,427 | €5,939 | -€1,488 | -20.0% |
| Current assets | 29/58 | €31,402 | €37,992 | +€6,590 | +21.0% |
| Amounts receivable within one year | 40/41 | €11,759 | €15,212 | +€3,453 | +29.4% |
| Current investments | 50/53 | €5,016 | €13,578 | +€8,562 | +170.7% |
| Cash at bank and in hand | 54/58 | €5,884 | €9,202 | +€3,318 | +56.4% |
| Total equity and liabilities | 10/49 | €38,829 | €43,931 | +€5,102 | +13.1% |
| Equity | 10/15 | €22,461 | €34,851 | +€12,390 | +55.2% |
| Profit (loss) carried forward | 14 | €22,461 | €34,851 | +€12,390 | +55.2% |
| Amounts payable | 17/49 | €16,368 | €9,080 | -€7,288 | -44.5% |
| Amounts payable within one year | 42/48 | €16,368 | €9,080 | -€7,288 | -44.5% |
| Trade debts | 44 | €13,877 | €6,181 | -€7,696 | -55.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,271 | €4,166 | -€1,105 | -21.0% |
| Gross operating margin | 9900 | €15,232 | €49,299 | +€34,067 | +223.7% |
| Operating profit (loss) | 9901 | -€16,276 | €12,407 | +€28,683 | |
| Recurring financial income | 75 | €33 | €12 | -€21 | -63.6% |
| Recurring financial charges | 65 | €55 | €29 | -€26 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | -€16,298 | €12,390 | +€28,688 | |
| Profit (loss) for the period | 9904 | -€16,298 | €12,390 | +€28,688 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,298 | €12,390 | +€28,688 |
Source: filed annual accounts (NBB), financial years ended 31 December 2015 and 31 December 2016. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.