DIEGEM BAR’S: 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.
DIEGEM BAR’S
Largest movements
- Cash +€2,718
up €2,718 (+136.2%), from €1,995 to €4,713
mainly Other debts (+€2,771) and Receivables within one year (+€1,152)
- Receivables within one year -€1,152
down €1,152 (-24.7%), from €4,656 to €3,504
of which Trade receivables: -€1,475
- Deferred charges and accrued income -€219
no longer reported in 2023 (was €219)
- Other debts +€2,771
up €2,771 (+40.3%), from €6,875 to €9,646
- Tax, wage and social debts -€1,298
down €1,298 (-76.4%), from €1,698 to €400
- Trade debts -€918
down €918 (-39.4%), from €2,328 to €1,410
- Profit (loss) carried forward +€791
up €791 (+2.4%), from -€33,147 to -€32,356
- Gross operating margin +€2,990
up €2,990, from -€478 to €2,512
- Staff costs -€1,254
down €1,254 (-51.1%), from €2,455 to €1,201
- Depreciation -€672
no longer reported in 2023 (was €672)
- Other operating charges +€417
up €417 (+409.1%), from €102 to €519
- Financial charges -€56
down €56 (-98.3%), from €57 to €1
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,870 | €8,217 | +€1,347 | +19.6% |
| Current assets | 29/58 | €6,870 | €8,217 | +€1,347 | +19.6% |
| Amounts receivable within one year | 40/41 | €4,656 | €3,504 | -€1,152 | -24.7% |
| Trade receivables | 40 | €1,939 | €464 | -€1,475 | -76.1% |
| Other amounts receivable | 41 | €2,717 | €3,040 | +€323 | +11.9% |
| Cash at bank and in hand | 54/58 | €1,995 | €4,713 | +€2,718 | +136.2% |
| Deferred charges and accrued income | 490/1 | €219 | - | -€219 | |
| Total equity and liabilities | 10/49 | €6,870 | €8,217 | +€1,347 | +19.6% |
| Equity | 10/15 | -€14,031 | -€13,239 | +€792 | +5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €516 | €517 | +€1 | +0.2% |
| Non-distributable reserves | 130/1 | €92 | €92 | +€0 | +0.3% |
| Legal reserve | 130 | - | €92 | +€92 | |
| Reserves not available under the articles | 1311 | €92 | - | -€92 | |
| Tax-exempt reserves | 132 | €425 | €425 | +€1 | +0.1% |
| Profit (loss) carried forward | 14 | -€33,147 | -€32,356 | +€791 | +2.4% |
| Amounts payable | 17/49 | €20,901 | €21,456 | +€555 | +2.7% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,901 | €11,456 | +€555 | +5.1% |
| Trade debts | 44 | €2,328 | €1,410 | -€918 | -39.4% |
| Suppliers | 440/4 | €2,328 | €1,410 | -€918 | -39.4% |
| Taxes, remuneration and social security | 45 | €1,698 | €400 | -€1,298 | -76.4% |
| Remuneration and social security | 454/9 | €1,698 | €400 | -€1,298 | -76.4% |
| Other amounts payable | 47/48 | €6,875 | €9,646 | +€2,771 | +40.3% |
| Remuneration, social security and pensions | 62 | €2,455 | €1,201 | -€1,254 | -51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €672 | - | -€672 | |
| Other operating charges | 640/8 | €102 | €519 | +€417 | +409.1% |
| Non-recurring operating charges | 66A | €134 | - | -€134 | |
| Gross operating margin | 9900 | -€478 | €2,512 | +€2,990 | |
| Operating profit (loss) | 9901 | -€3,842 | €792 | +€4,634 | |
| Financial charges | 65/66B | €57 | €1 | -€56 | -98.3% |
| Recurring financial charges | 65 | €57 | €1 | -€56 | -98.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,899 | €791 | +€4,690 | |
| Profit (loss) for the period | 9904 | -€3,899 | €791 | +€4,690 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,899 | €791 | +€4,690 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.