Diaverpleging: 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.
Diaverpleging
Largest movements
- Cash +€13,911
up €13,911 (+50.4%), from €27,581 to €41,492
mainly Net result for the year (+€18,373) and Tax, wage and social debts (+€6,430)
- Receivables after one year +€12,954
new in 2024: €12,954
- Receivables within one year -€2,203
down €2,203 (-20.3%), from €10,827 to €8,624
- Tangible fixed assets -€724
down €724 (-20.2%), from €3,593 to €2,869
of which Furniture and vehicles: -€534
- Reserves +€17,540
up €17,540 (+68.1%), from €25,757 to €43,297
- Tax, wage and social debts +€6,430
up €6,430 (+56.3%), from €11,413 to €17,843
of which Taxes: +€6,430
- Gross operating margin -€12,383
down €12,383 (-31.0%), from €39,887 to €27,504
- Taxes -€2,783
down €2,783 (-30.2%), from €9,213 to €6,430
- Other operating charges -€763
down €763 (-45.8%), from €1,666 to €903
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 | €42,001 | €65,939 | +€23,938 | +57.0% |
| Fixed assets | 21/28 | €3,593 | €2,869 | -€724 | -20.2% |
| Tangible fixed assets | 22/27 | €3,593 | €2,869 | -€724 | -20.2% |
| Furniture and vehicles | 24 | €1,960 | €1,426 | -€534 | -27.2% |
| Other tangible fixed assets | 26 | €1,633 | €1,443 | -€190 | -11.6% |
| Current assets | 29/58 | €38,407 | €63,070 | +€24,662 | +64.2% |
| Amounts receivable after more than one year | 29 | - | €12,954 | +€12,954 | |
| Other amounts receivable | 291 | - | €12,954 | +€12,954 | |
| Amounts receivable within one year | 40/41 | €10,827 | €8,624 | -€2,203 | -20.3% |
| Trade receivables | 40 | €10,827 | €8,624 | -€2,203 | -20.3% |
| Cash at bank and in hand | 54/58 | €27,581 | €41,492 | +€13,911 | +50.4% |
| Total equity and liabilities | 10/49 | €42,001 | €65,939 | +€23,938 | +57.0% |
| Equity | 10/15 | €28,757 | €46,297 | +€17,540 | +61.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €25,757 | €43,297 | +€17,540 | +68.1% |
| Distributable reserves | 133 | €25,757 | €43,297 | +€17,540 | +68.1% |
| Amounts payable | 17/49 | €13,243 | €19,642 | +€6,398 | +48.3% |
| Amounts payable within one year | 42/48 | €13,243 | €19,642 | +€6,398 | +48.3% |
| Trade debts | 44 | €834 | €919 | +€85 | +10.2% |
| Suppliers | 440/4 | €834 | €919 | +€85 | +10.2% |
| Taxes, remuneration and social security | 45 | €11,413 | €17,843 | +€6,430 | +56.3% |
| Taxes | 450/3 | €9,213 | €15,643 | +€6,430 | +69.8% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €997 | €880 | -€117 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €977 | €724 | -€253 | -25.9% |
| Other operating charges | 640/8 | €1,666 | €903 | -€763 | -45.8% |
| Gross operating margin | 9900 | €39,887 | €27,504 | -€12,383 | -31.0% |
| Operating profit (loss) | 9901 | €37,244 | €25,877 | -€11,367 | -30.5% |
| Financial income | 75/76B | - | €294 | +€294 | |
| Recurring financial income | 75 | - | €294 | +€294 | |
| Financial charges | 65/66B | €1,441 | €1,368 | -€72 | -5.0% |
| Recurring financial charges | 65 | €1,441 | €1,368 | -€72 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €35,803 | €24,803 | -€11,001 | -30.7% |
| Income taxes | 67/77 | €9,213 | €6,430 | -€2,783 | -30.2% |
| Profit (loss) for the period | 9904 | €26,590 | €18,373 | -€8,217 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,590 | €18,373 | -€8,217 | -30.9% |
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 29 September 2026 via checked.be.