DIASTEME: 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.
DIASTEME
Largest movements
- Receivables within one year +€12,133
up €12,133 (+31.2%), from €38,923 to €51,055
- Tangible fixed assets -€5,859
down €5,859 (-2.4%), from €241,969 to €236,110
of which Furniture and vehicles: -€4,802
- Reserves +€15,000
up €15,000 (+11.1%), from €135,600 to €150,600
of which Distributable reserves: +€15,000
- Gross operating margin +€61,757
up €61,757, from -€18,542 to €43,215
- Turnover +€39,219
up €39,219 (+12.8%), from €306,875 to €346,093
- Purchases and services -€24,671
down €24,671 (-7.4%), from €334,957 to €310,285
- Taxes +€9,219
up €9,219, from -€962 to €8,258
- Staff costs -€7,023
down €7,023 (-89.7%), from €7,833 to €810
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 | €310,125 | €321,073 | +€10,948 | +3.5% |
| Fixed assets | 21/28 | €242,243 | €236,383 | -€5,859 | -2.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €241,969 | €236,110 | -€5,859 | -2.4% |
| Land and buildings | 22 | €230,942 | €229,885 | -€1,057 | -0.5% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €11,027 | €6,224 | -€4,802 | -43.6% |
| Financial fixed assets | 28 | €274 | €274 | = | 0.0% |
| Current assets | 29/58 | €67,882 | €84,689 | +€16,807 | +24.8% |
| Amounts receivable within one year | 40/41 | €38,923 | €51,055 | +€12,133 | +31.2% |
| Other amounts receivable | 41 | €38,923 | €51,055 | +€12,133 | +31.2% |
| Cash at bank and in hand | 54/58 | €28,960 | €31,819 | +€2,859 | +9.9% |
| Deferred charges and accrued income | 490/1 | - | €1,815 | +€1,815 | |
| Total equity and liabilities | 10/49 | €310,125 | €321,073 | +€10,948 | +3.5% |
| Equity | 10/15 | €293,155 | €308,187 | +€15,032 | +5.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €135,600 | €150,600 | +€15,000 | +11.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €135,600 | €150,600 | +€15,000 | +11.1% |
| Profit (loss) carried forward | 14 | €137,095 | €137,127 | +€32 | 0.0% |
| Amounts payable | 17/49 | €16,970 | €12,886 | -€4,084 | -24.1% |
| Amounts payable within one year | 42/48 | €16,970 | €12,886 | -€4,084 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €6,762 | €6,769 | +€7 | +0.1% |
| Trade debts | 44 | €4,197 | €2,942 | -€1,254 | -29.9% |
| Suppliers | 440/4 | €4,197 | €2,942 | -€1,254 | -29.9% |
| Taxes, remuneration and social security | 45 | €6,011 | €3,104 | -€2,906 | -48.4% |
| Taxes | 450/3 | €4,407 | €1,500 | -€2,907 | -66.0% |
| Remuneration and social security | 454/9 | €1,603 | €1,604 | +€1 | +0.1% |
| Other amounts payable | 47/48 | - | €70 | +€70 | |
| Turnover | 70 | €306,875 | €346,093 | +€39,219 | +12.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €334,957 | €310,285 | -€24,671 | -7.4% |
| Remuneration, social security and pensions | 62 | €7,833 | €810 | -€7,023 | -89.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,654 | €12,877 | -€776 | -5.7% |
| Other operating charges | 640/8 | €2,373 | €3,572 | +€1,199 | +50.5% |
| Gross operating margin | 9900 | -€18,542 | €43,215 | +€61,757 | |
| Operating profit (loss) | 9901 | -€42,402 | €25,955 | +€68,357 | |
| Financial income | 75/76B | €54 | €0 | -€54 | -100% |
| Recurring financial income | 75 | €54 | €0 | -€54 | -100% |
| Financial charges | 65/66B | €1,864 | €2,665 | +€802 | +43.0% |
| Recurring financial charges | 65 | €1,864 | €1,360 | -€504 | -27.1% |
| Non-recurring financial charges | 66B | - | €1,306 | +€1,306 | |
| Profit (loss) for the period before taxes | 9903 | -€44,211 | €23,290 | +€67,501 | |
| Income taxes | 67/77 | -€962 | €8,258 | +€9,219 | |
| Profit (loss) for the period | 9904 | -€43,250 | €15,032 | +€58,282 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,250 | €15,032 | +€58,282 |
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 26 October 2026 via checked.be.