DIASPOVAL: 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.
DIASPOVAL
Largest movements
- Current investments -€42,844
no longer reported in 2024 (was €42,844)
- Formation expenses +€35,100
new in 2024: €35,100
- Cash -€11,058
down €11,058 (-49.1%), from €22,542 to €11,484
mainly Investment in fixed assets (net) (-€39,000) and Net result for the year (-€18,148)
- Profit (loss) carried forward -€18,148
down €18,148 (-59.1%), from €30,726 to €12,578
- Gross operating margin -€16,467
down €16,467, from €8,601 to -€7,866
- Depreciation +€3,900
new in 2024: €3,900
- Taxes +€1,883
up €1,883 (+59.8%), from €3,149 to €5,032
- Other operating charges +€1,562
new in 2024: €1,562
- Financial income +€465
new in 2024: €465
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 | €66,576 | €48,358 | -€18,218 | -27.4% |
| Formation expenses | 20 | - | €35,100 | +€35,100 | |
| Current assets | 29/58 | €66,576 | €13,258 | -€53,318 | -80.1% |
| Amounts receivable within one year | 40/41 | €1,190 | €1,774 | +€583 | +49.0% |
| Other amounts receivable | 41 | €1,190 | €1,774 | +€583 | +49.0% |
| Current investments | 50/53 | €42,844 | - | -€42,844 | |
| Cash at bank and in hand | 54/58 | €22,542 | €11,484 | -€11,058 | -49.1% |
| Total equity and liabilities | 10/49 | €66,576 | €48,358 | -€18,218 | -27.4% |
| Equity | 10/15 | €65,726 | €47,578 | -€18,148 | -27.6% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,726 | €12,578 | -€18,148 | -59.1% |
| Amounts payable | 17/49 | €850 | €780 | -€70 | -8.2% |
| Amounts payable within one year | 42/48 | €850 | €780 | -€70 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €113 | €113 | = | 0.0% |
| Other amounts payable | 47/48 | €737 | €667 | -€70 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,900 | +€3,900 | |
| Other operating charges | 640/8 | - | €1,562 | +€1,562 | |
| Gross operating margin | 9900 | €8,601 | -€7,866 | -€16,467 | |
| Operating profit (loss) | 9901 | €8,601 | -€13,328 | -€21,929 | |
| Financial income | 75/76B | - | €465 | +€465 | |
| Recurring financial income | 75 | - | €465 | +€465 | |
| Financial charges | 65/66B | €561 | €253 | -€307 | -54.8% |
| Recurring financial charges | 65 | €561 | €253 | -€307 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | €8,040 | -€13,116 | -€21,156 | |
| Income taxes | 67/77 | €3,149 | €5,032 | +€1,883 | +59.8% |
| Profit (loss) for the period | 9904 | €4,891 | -€18,148 | -€23,039 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,891 | -€18,148 | -€23,039 |
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 12 October 2026 via checked.be.